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Dissertations / Theses on the topic 'Taxi operations'

Author: Grafiati

Published: 14 March 2023

Last updated: 31 July 2025

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1

Nicholas, Joshua Stephen. "Examination of Taxi Travel Patterns in Arlington County." Thesis, Virginia Tech, 2012. http://hdl.handle.net/10919/32606.

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This research focuses on utilizing the typically overlooked taxi manifest data to analyze taxi operations with respect to transit, and also presents alternative uses for the data in transportation planning. Taxi travel characteristics are explored for Arlington, Virginia, a county containing both urban and suburban qualities. Previous research contends that manifest data can provide valuable quantitative descriptors of taxi travel. This thesis attempts to describe taxi travel by quantifying trip characteristics; the shortcomings of using manifest data are discussed and the results are reported

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2

SIRIGU, GIUSEPPE. "Planning and reconfigurable control of a fleet of unmanned vehicles for taxi operations in airport environment." Doctoral thesis, Politecnico di Torino, 2017. http://hdl.handle.net/11583/2675463.

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The optimization of airport operations has gained increasing interest by the aeronautical community, due to the substantial growth in the number of airport movements (landings and take-offs) experienced in the past decades all over the world. Forecasts have confirmed this trend also for the next decades. The result of the expansion of air traffic is an increasing congestion of airports, especially in taxiways and runways, leading to additional amount of fuel burnt by airplanes during taxi operations, causing additional pollution and costs for airlines. In order to reduce the impact of taxi ope

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3

Du, Preez Jacobus Frederick. "The integration of informal minibus-taxi transport services into formal public transport planning and operations - A data driven approach." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29885.

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The MiniBus Taxi (MBT) mode is poorly understood by planning and operational authorities, yet plays a big role in the economies of developing countries transporting the workforce to and from their places of employment and offering employment to thousands in the operations of these services, as well as the numerous rank-side services and amenities offered to patrons. In recent years, research focussed on mapping paratransit services, including MBTs, in cities of the developing world has contributed significantly to the understanding of the mode in terms of its spatial extent in its respective s

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4

Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.

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I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of t

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Nessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.

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This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abr

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Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.

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The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central

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Zissimos, Ben. "Issues of international tax and trade policy conflict and co-operation." Thesis, University of Warwick, 2003. http://wrap.warwick.ac.uk/2665/.

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Chapter 2, titled "Hotelling Tax Competition" shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an equilibrium exists, differentiation of public good provision is maximized. Non-existence of equilibrium, which is possible, is a metaphor for intense tax competition. The chapter also shows that, to some extent, perfect tax discrimination presents a solution to the exis

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8

Sedláčková, Sylvie. "Operativní a finanční leasing vozidel (účetní a daňový pohled)." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202041.

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The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.

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9

Chang, Audrey M. B. A. Massachusetts Institute of Technology. "Balancing tax incentives with operational risks in captive overseas production facilities." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49790.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Manufacturing Program at MIT, 2009.<br>Includes bibliographical references (p. 92-94).<br>Due to the general macroeconomic downturn, many companies have turned to offshoring - sending a function overseas - to reduce production costs. While some companies elect to outsource overseas production to outside companies, many companies choose to keep production in-house and therefore create captive pro

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10

TURINA, ALESSANDRO. "Information based administrative tax co-operation: consolidating standards, emerging actors and evolutionary perspectives." Doctoral thesis, Università Bocconi, 2013. https://hdl.handle.net/11565/4054337.

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11

Chen, Chao. "Understanding social and community dynamics from taxi GPS data." Phd thesis, Institut National des Télécommunications, 2014. http://tel.archives-ouvertes.fr/tel-01048662.

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Taxis equipped with GPS sensors are an important sensory device for examining people's movements and activities. They are not constrained to a pre-defined schedule/route. Big taxi GPS data recording the spatio-temporal traces left by taxis provides rich and detailed glimpse into the motivations, behaviours, and resulting dynamics of a city's mobile population through the road network. In this dissertation, we aim to uncover the "hidden facets" regarding social and community dynamics encoded in the taxi GPS data to better understand how urban population behaves and the resulting dynamics in the

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12

Silva, Marcelo Haddad. "An analysis of the factors that influence per-seat, on-demand air taxi operational costs using very light jets." Instituto Tecnológico de Aeronáutica, 2006. http://www.bd.bibl.ita.br/tde_busca/arquivo.php?codArquivo=2914.

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Currently, business aviation is giving rise to a new market in aeronautical industry: the on-demand, per-seat air taxi service. Improved technology, higher efficiency and lower airport fees (due a transition to secondary airports) have promoted the use of business jets as a more popular means of transportation. In this model, Very Light jets offer an alternative option for distances flown by regular airlines or even traveled by automobiles. Several established manufacturers such as EMBRAER and Cessna have launched products to capture a market share of this new segment. There are also newer c

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13

Obossou, Kwami. "Essais sur le secteur bancaire et la mobilisation des recettes fiscales dans les pays en développement." Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2024. http://www.theses.fr/2024UCFA0060.

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Face à la baisse de l'aide publique au développement et aux enjeux du financement des objectifs de développement durable à l'horizon 2030, la mobilisation des ressources internes reste la seule alternative crédible devant garantir des sources stables pour le budget national. Toutefois, les pays en développement sont confrontés à un faible niveau de mobilisation des recettes fiscales qui demeure en-dessous de 20% du PIB contre 33% au moins dans les pays développés.Parmi les secteurs devant contribuer à l'élargissement de l'assiette fiscale figure le secteur financier qui, de par son importance

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Yesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance." Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.

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This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review

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Zima, Steven C. "Tax-exempt Hospitals in the Context of a Transforming Healthcare Industry: A Risk-Based Audit Approach." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/613.

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This thesis explores current trends in the healthcare market as they relate to risks faced by small to medium-sized tax-exempt community hospitals and hospital systems. The topics and trends covered are divided into three overarching categories: compliance risk, reputational risk, and operational risk. Compliance risk explores electronic medical records and the meaningful use requirement, the switch to ICD-10, RN-to-patient staff ratios, and litigation under the False Claims Act. The reputational risk section involves a discussion of actions which can be leveraged to improve reputation, commun

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Khanyile, Sonto Nomasonto. "The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/62542.

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This contribution is an analysis of certain provisions of the Tax Administration Act 28 of 2011 (TAA). The TAA is aimed at consolidating all the provisions on tax administration, such as the provisions on search and seizure operations which are administered by the South African Revenue Service, which were in various tax Acts such as the Income Tax Act 58 of 1962, the Value Added Tax Act 89 of 1991, the Transfer Duty Act 40 of 1949 and the Estate Duty Act 45 of 1955. This dissertation examines whether the promulgation of the TAA harmonized the potentially unconstitutional search and seizure pro

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17

Li, Xuerui. "The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System." Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/143954.

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This thesis investigates the impact of foreign operations and foreign ownership on corporate tax avoidance of listed Australian companies and large Australian companies owned by foreign multinational enterprises (MNEs) in the Australian dividend imputation system. With dividend imputation, listed Australian companies can ‘pass’ their corporate income tax to shareholders as a tax credit (franking credit) to offset shareholders’ personal tax liabilities. Therefore, listed Australian companies may not have strong incentives to engage in costly tax avoidance arrangements. However, only domestic in

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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl

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Chen, Chao. "Understanding social and community dynamics from taxi GPS data." Electronic Thesis or Diss., Evry, Institut national des télécommunications, 2014. http://www.theses.fr/2014TELE0015.

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Taxis équipés de capteurs GPS sont un dispositif sensoriel important pour examiner les mouvements et les activités des gens. Dans cette thèse, nous cherchons à découvrir les facettes cachées en ce qui concerne les dynamiques sociales et communautaires codés dans les données de taxi GPS pour mieux comprendre comment se comporte la population urbaine et la dynamique résultant de la ville. Comme certains « aspects cachés» sont en ce qui concerne l'aspect similaire de la dynamique sociale et de la communauté, nous avons encore définissons formellement trois catégories pour l'étude, et les explorer

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20

Hepfer, Bradford Fitzgerald. "A closer examination of the book-tax difference pricing anomaly." Diss., University of Iowa, 2016. https://ir.uiowa.edu/etd/3096.

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In this study, I examine whether the pricing of book-tax differences reflects mispricing or a priced risk factor. I provide new evidence that temporary book-tax differences are mispriced by developing portfolios that trade on the information in book-tax differences for future accruals and cash flows. I develop and test predictions on whether book-tax difference mispricing is the value-glamour anomaly in disguise. Both signals of mispricing relate to firm growth and, thus, both may capture mispricing due to over-extrapolation of realized growth to future growth. I find that the book-tax differe

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21

Coelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.

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1. The scope for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to analyse the various attempts at multilateralism, investigate the theoretical reasons behind the perceived dominance of bilateralism in tax relations, and assess the scope for potential multilateral issues in the international tax law environment. 2. The tax and exchange control consequences of

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22

Cramer, Lowell James. "An after tax economic analysis of home equity conversion for the elderly." FIU Digital Commons, 1994. http://digitalcommons.fiu.edu/etd/2654.

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The FHA program to insure reverse mortgages has brought additional attention to the use of home equity conversion to increase income to the elderly. Using simulation, this study compares the economic consequences of the FHA reverse mortgage with two alternative conversion vehicles: sale of a remainder interest and sale-leaseback. An FHA insured plan is devised for each vehicle, structured to represent fair substitutes for the FHA mortgage. In addition, the FHA mortgage is adjusted to allow for a 4 percent annual increase in distributions to the homeowner. The viability of each plan for the hom

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23

Lelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.

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This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the indi

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Miko, Susan. "THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS." Bowling Green State University / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182.

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25

Ramos, Gárate Rosa. "La comisión mercantil de fuente extranjera en operaciones multinivel y su influencia en el Impuesto a la Renta de tercera categoría persona natural domiciliada. caso Herbalife, Lima Metropolitana 2017." Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1436.

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La presente tesis muestra cómo la comisión mercantil de fuente extranjera en operaciones. Multinivel generada por Persona natural domiciliada influye en el Impuesto a la Renta de tercera categoría. Para la presente investigación se toma el caso de la Empresa Herbalife, se muestran cómo operan estas empresas y como permite que las personas naturales obtengan ingresos(comisiones) del exterior y decir que por desconocimiento y falta de información no declaran en el régimen que le corresponde y que esto podrían afectar significativamente en su economía al afrontar contingencias tributarias T

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Mur, Valdivia Miguel. "Gastos pre-operativos: su tratamiento en el impuesto a la renta." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108899.

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Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as

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Felber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.

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28

Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.

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This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the re

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Braga, Raquel Xavier Vieira. "Investigando a operatividade das imunidades tributárias." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/152874.

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A presente dissertação examina o instituto jurídico da imunidade tributária. Para tanto, dedica-se na primeira parte à sua definição, razão pela qual analisa o uso da palavra imunidade, preparando o trabalho para investigar a espécie normativa na qual a imunidade tributária está inserida. A partir de então, analisa a forma de atuação da norma imunizante. Compreendidos o conteúdo, os fundamentos e as características das imunidades, realiza a definição conceitual de imunidade tributária, o que permite partir para segunda parte do trabalho: seu estudo classificatório. Nele, investiga-se a operati

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Elliott, Sarah. "The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25267.

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Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended until the resolution of a dispute regarding the liability for the said tax debt. This is known as the 'pay now argue later' principle. The objectives of this research were to analyse the development of the 'pay now argue later' principle in South African tax law, to provide an overview of the content an

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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ

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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypothese

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Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.

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Hansen, Karin. "Blandad momsverksamhet : En flerfallstudie som jämför verkligheten med teorin." Thesis, Örebro University, Örebro University, Swedish Business School at Örebro University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-5919.

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<p>Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamhet

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Barkow, Jaclyn Marie. "How Improved Training Strategies can Benefit Taxpayers Using VITA Programs." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3484.

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Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exce

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Bunnage, Grant J. "Public Dollar Private Owners; Tax Subsidies for New Stadiums in Professional Sports." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/114.

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The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus of this paper rather, is to examine the impact public

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Bovijn, Silke. "Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17961.

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Thesis (MComm)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration

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Novotný, Ladislav. "Daňové a účetní aspekty cryptoměnových operací." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417396.

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This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurren

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MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.

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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States

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Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

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This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy publi

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OLIVEIRA, LEANDRO EDILBERTO TORRES DE. "THE TAX PLANNING IN THE OPERATIONS OF COMPANIES S REORGANIZATION AND HIS IMPORTANCE IN THE CREATION OF VALUE FOR THE SHAREHOLDERS: A CASE OF STUDY." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2009. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=13910@1.

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O número de operações de reorganização societária realizado no Brasil e os valores envolvidos crescem constantemente, mas ainda é muito pequeno se comparado com os EUA. Para aliviar a pesada carga tributária brasileira, bem como manter a competitividade das empresas americanas, os gestores das grandes companhias desses dois países investem constantemente no desenvolvimento de estruturas que agreguem valor para os acionistas, o que se observa também em operações de reorganização societária. Essa pesquisa tem o objetivo de analisar se o planejamento tributário nas operações de reorganização soci

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Ezeta, Carpio Sergio. "Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?" Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117319.

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The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).<br>En el presente artículo, se analiza si en el supuesto

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Nkoane, Simon Setsweke. "Operations research modeling of the taxi transport between Polokwane and Mankweng in the Limpopo Province, South Africa." Thesis, 2009. http://hdl.handle.net/10386/102.

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Thesis (M.Sc.) (Operations Research) --University of Limpopo, 2009.<br>This study is focused on the scheduling of minibus (taxi) transport between the City of Polokwane and Mankweng Township in the Limpopo Province of South Africa. New formulations of integer programming for taxi timetabling problems were presented. The problem is modeled as a single link transit. Hard and soft constraints have been identified. The main objective of the study is to design the best schedule that minimizes the waiting time of passengers and provides better service to the public for taxi transport on the a

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Wu, Pei-Ju, and 吳沛儒. "Operational Behaviors of GPS-Taxi Driver." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/17610217582578156619.

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碩士<br>臺灣大學<br>土木工程學研究所<br>98<br>Taxi drivers and passengers are normally involved in asymmetric information situation. In order to improve this situation, the concept of automatic dispatching taxi was introduced. On the taxi industry, the GPS-based dispatching system is the best way to detach taxi nowadays, but the fleet size of GPS taxi has not reached an economic scale for sustainable operation. One of the main reasons is that the dispatch logic only takes the passenger’s expectation in considering, but leave the taxi drivers’ wanted out of consideration. However, from past researches, it se

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Tsai, Yen-Lin, and 蔡彥霖. "A Study of Operating Cost Estimation on Taxi Transportation." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/46376704991759897976.

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Hsiung, Yung-Han, and 熊永翰. "A Study on Taxi Operating Paths during Rash Hours." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/09523565255847496333.

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碩士<br>德明財經科技大學<br>資訊科技與管理研究所<br>98<br>The traffic in Taipei area has been greatly improved recently. Because of MRT network, traffic is more convenient, but it also created a bad taxi condition in the same time. The performance of the economy is often associated with the operation of the taxi industry. People like to take taxis while they get good salary in good economy situation. Unfortunately, the world has been struck by the financial tsunami. It results a bad condition for taxi operation. In order to improve this dilemma, many scholars have tried to find the solutions. In the 1970s, the nu

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Liu, Chao-Ting, and 劉昭廷. "Research on Operation Management of Scheduling Taxi in Taoyuan International Airport." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mdjuyd.

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碩士<br>中央警察大學<br>交通管理研究所<br>107<br>In this paper we introduce the concept of airport logistics with the general focus on Taxi dispatch procedure and management at Taiwan Taoyuan Airport. The research adopts two-round field survey by giving out questionnaires regarding taxi system at the international airports, staff and vehicle controls, division of labor, charging rate, operational system, customer service and electronic dispatching system based on Delphi Method. The questionnaire applies to aviation companies, airline staff, self-discipline committee, dispatching firms, aviation police bureau

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Howard, Mary E. "Internet Usage and State Sales Tax Competition." 2007. http://trace.tennessee.edu/utk_graddiss/194.

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This paper examines the influence of increasing access to the Internet and increasing online purchasing on sales tax competition among the states. Prior research indicates that the tax rates set by a state’s geographical neighbors influence the tax rate set by the home state. As consumers gain access to the Internet and begin to participate in online shopping, their opportunity cost to participate in cross-border shopping decreases and their “mobility” may increase due to the ease of purchasing from vendors lacking nexus in the consumer’s home state. Thus, states may begin to respond less to t

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"Three essays on operations management problems under financial/tax consideration." 2015. http://repository.lib.cuhk.edu.hk/en/item/cuhk-1292103.

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Xue, Jiye.<br>Thesis Ph.D. Chinese University of Hong Kong 2015.<br>Includes bibliographical references (leaves 135-143).<br>Abstracts also in Chinese.<br>Title from PDF title page (viewed on 21, December, 2016).

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"Do Analysts Fully Understand the Tax Implications of Foreign Operations?" Doctoral diss., 2018. http://hdl.handle.net/2286/R.I.50491.

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abstract: U.S. based multinational firms are able to use foreign subsidiaries as a means to reduce their overall tax burden. As disclosure requirements are vague, there is very little useful information provided to firm outsiders to analyze a firm’s foreign operations activity and earnings. I demonstrate that even sophisticated financial statement users, financial analysts, have difficulty predicting the effective tax rate for firms with foreign operations, as evidenced by increased forecast errors for multinational firms as compared to domestic firms. I examine factors that may contribute to

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