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Dissertations / Theses on the topic 'The administration of taxes and fees'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Pontes, João Tobias da Silva. "O processo administrativo tributário no Estado de São Paulo: um estudo sobre os litígios do ICMS no período de 2010 a 2014." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/107/107131/tde-12072017-173649/.

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Esta dissertação trata dos conflitos entre a Fazenda Pública e os contribuintes relativos ao ICMS em São Paulo. O trabalho busca compreender e verificar se o processo administrativo tributário paulista foi suficiente, efetivo e útil para o controle de legalidade dos atos administrativos emanados a partir do surgimento de conflitos de ICMS no período de 2010 a 2014. A processualização no Direito Administrativo representa uma das formas do particular intervir na ação estatal, sobretudo naquelas em que o Estado interfere em sua esfera jurídica. Instalado o processo no âmbito administrativo, o Pod

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Жительна, О. В. "Правові засади електронного адміністрування податків та зборів в Україні". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70825.

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В роботі досліджено поняття податкового адміністрування та з’ясувано поняття електронного урядування та принципи його здійснення. Розглянуто загальні засади електронного документообігу в Україні. З’ясувати загальні риси електронного адміністрування податків та зборів в Україні та правові засади електронної звітності платників податків. Досліджено правове регулювання електронного адміністрування податку на додану вартість в Україні та з’ясувано основні проблеми електронного адміністрування податку на додану вартість в Україні та запропонувати шляхи його вдосконалення.

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Думчиков, Михайло Олександрович, Михаил Александрович Думчиков та Mykhailo Oleksandrovych Dumchykov. "Адміністративно-правові засади реформування системи загальнодержавних та місцевих податків і зборів в Україні". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/67992.

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Дисертаційна робота присвячена вивченню адміністративно-правових засад реформування системи загальнодержавних та місцевих податків та зборів в Україні, а також визначенню напрямків їх удосконалення. Особлива увага приділена поняттю, сутності загальнодержавних та місцевих податків і зборів та історико-правового аналізу виникнення і становлення загальнодержавного та місцевого оподаткування в Україні. З’ясовані функції та принципи оподаткування в Україні. Розкриті особливості адміністративно-правового регулювання загальнодержавного і місцевого оподаткування в Україні. Основний акцент зроблений на

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4

Berger, Melissa, Gerlinde Fellner-Röhling, Rupert Sausgruber, and Christian Traxler. "Higher taxes, more evasion? Evidence from border differentials in TV license fees." Elsevier, 2016. http://dx.doi.org/10.1016/j.jpubeco.2016.01.007.

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This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. Our preferred estimator indicates that a one percent increase in fees raises the evasion rate by 0.3 percentage points. The positive effect of fees on evasion is confirmed in different parametric and non-parametric approaches and survives several robustness checks.

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5

Furlanetti, Carlos Eduardo. "Análise das características das carteiras acionárias, das estratégias de gestão e dos retornos dos fundos de previdência privada complementar PGBL/VGBL que investem em renda variável." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-09082018-142234/.

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Este trabalho teve como objetivo principal desenvolver um modelo para estimar o retorno anual de fundos privados de previdência complementar, PGBL/VGBL, que investiram em ativos de renda variável, entre 2007 e 2015. As variáveis utilizadas para discriminar as estratégias implementadas pelos gestores de fundos foram o beta do portfólio de ações, a taxa de administração cobrada pelo fundo e a porcentagem do patrimônio do fundo aplicada em ativos de renda variável. Os dados de 671 fundos diferentes foram extraídos do banco de dados Economática®. Os fundos estavam associados a 29 administradoras d

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6

Dumchikov, M. "The theoretical basis of the historical aspect of development and a system of local taxes and fees." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/40375.

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The Ukraine local taxes system in its modern dimension moved a difficult and controversial way. The problem of the formation and development of local taxes and fees extensively researched within the last years, but has not lost its relevance. The creation of a quality local system of taxes and fees, begins almost simultaneously with the proclamation of independence of the Ukrainian state. So, naturally the beginning of the Ukrainian taxes system is the year, when our country gained independence.

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7

Adolfsson, Per, and Jon Christensson. "Equity funds - and the Relationship between Return and Administration Fees." Thesis, Jönköping University, JIBS, Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-707.

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<p>Sammanfattning</p><p>Antalet investeringsfonder och intresset för dessa har under de senaste åren ökat drama-tiskt. 94 % av den svenska befolkningen mellan 18-74 år sparar i någon form av fond. Un-der 2005 uppgick det totala fondkapitalet till ungefär 1,4 miljarder SEK. Det gör detta till ett viktigt ämne att studera vidare.</p><p>Syftet med denna uppsats att analysera om det är något samband mellan förvaltningsavgif-ter, avkastning, riskjusterad avkastning och marknadsanpassad förvaltningsavgift och av-kastning i svenska aktiefonder. Vidare, skiljer sig prestationen mellan fonder beroende

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8

Yamanaka, Shiro 1975. "The impact of infrastructure-related taxes and fees on airline fares in the US and the European Union." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/31138.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering; and, (S.M.)--Massachusetts Institute of Technology, Operations Research Center, 2005.<br>Includes bibliographical references (p. 89-91).<br>The purpose of this thesis is to estimate the impact of infrastructure-related add-on taxes and fees on the direct cost of air travel in the United States and the European Union. Its scope includes domestic travel in the United States and both domestic and intra-EU international travel within the European Union. For the United States, we work with over 4 mil

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9

Erickson, Merle Matthew. "The effect of taxes on the structure of corporate acquisitions." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290582.

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This study investigates tax and non-tax determinants of corporate acquisition structure. In contrast to previous research, this study analyzes acquisitions from an investment financing perspective and investigates the tax implications of transaction structure for all three contracting parties--acquiring firm, target firm and target firm shareholders. Results indicate that the probability of an equity-financed tax-free transaction structure is an increasing function of the acquiring firm's likelihood of tax exhaustion. The probability of a debt-financed taxable transaction is a decreasing funct

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Angeli, Oliviero. "Freedom of Movement and Emigration Pressures: A Defence of Immigration Fees." De Gruyter, 2016. https://tud.qucosa.de/id/qucosa%3A71068.

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The article addresses the prospective responsibility of states to protect citizens from emigration pressures. After establishing the moral weight of theinterest in staying, the article proceeds to explain why the interest to stay is comparatively more resistant to restrictions than the interest in exercising freedom of movement across borders. On this basis, the argument is then advanced that immigration fees can be charged on (well-off) immigrants as a means to protect economically vulnerable residents in recipient countries from emigration pressures. The argument that I will advance is in at

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11

Burns, Cynthia Felix. "Interorganizational town-gown relationships and property taxes: A case study." W&M ScholarWorks, 2002. https://scholarworks.wm.edu/etd/1539618603.

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This study examined the relationship between a college and its local government organizations in a community that engaged in property tax or voluntary contribution deliberations with nonprofit organizations to determine the extent to which these interactions altered the preceding town-gown relationship. Interorganizational relationship theory and social interaction theory provided a theoretical framework for data collection while cooperative interorganizational relationship (CIOR) theory was utilized in describing the findings.;A qualitative, single, embedded, descriptive case study was employ

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12

Brůček, Tomáš. "Legislativní změny v oblasti loterií a jejich fiskální dopady." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192625.

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The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude toward

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13

Sneed, Joel Jerome. "The influence of taxes and risk in open market stock repurchase transactions." Diss., The University of Arizona, 2001. http://hdl.handle.net/10150/289734.

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This study investigates the impact of taxes and risk on firm's repurchasing decision and the subsequent market reaction to their announcement. I extend the repurchase literature by examining the tax and risk motivations for firms repurchasing their stock and increasing their borrowing, while controlling for the alternative explanations for repurchases. In a stock repurchase, a firm can quickly change the ratio of debt to equity in its capital structure, and, when combined with the positive change in debt, a setting where the firm is altering the balance of its capital structure in two similar

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Moradi, Massoud. "Financial evaluation of milege based user fees for Florida's transportation funding." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5342.

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Motor fuel taxes have been collected as a principal source of highway funding for close to a century. They account for approximately two thirds of all the highway user fees and about half of all highway expenditures. Federal fuel taxes have not kept pace with the inflation in general and increasing traffic demand and resulting construction, maintenance and operation costs of the transportation assets in particular. Lack of political will, combined with rising anti-tax sentiment among the populace, has kept the federal tax level not only well below its initial intents, but also at a unsustaina

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Dobson, Gretchen C. "Young alumni perceptions of English universities in an era of tuition and fees." Thesis, University of Pennsylvania, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3592276.

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<p> Before 1998 a majority of English youth were supported to attend university. The government paid out "living grants" to students who enrolled in universities across the country. Some of the grants covered all living and school expenses outside tuition; others were not as generous. The subsequent story in England, however, is one of a society having been given a public good, like education, to then experience that security dwindling away in the form of new tuition and fees. This study analyzes the perceptions of former students who have been caught in the financial spiral and whether their

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Hurst, Matthew. "Three Essays on Investments: An Examination of the Effects of Diversification and Taxes." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5313.

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Chapter 1 examines the effect of property-type diversification in equity real estate investment trusts (REITs) from 1995 to 2006. A strong positive relationship is documented between property-type diversification and return on assets, return on equity, and Tobin's Q. The diversification benefit comes from both the ability to select better performing property types in “hot” markets and the limited exposure to poorly performing property types in “cold” markets. Diversified REITs produce higher cash flows relative to equity as a result of a broader opportunity set; moreover, return on assets i

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Pereira, Raynolde. "Taxes, endogenous financial distress costs, and the choice between private and public debt." Diss., The University of Arizona, 2001. http://hdl.handle.net/10150/280709.

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This dissertation examines the role of taxes and financial distress costs in the incremental financing choice between private and public debt. Theory suggests it is easier to renegotiate and restructure private debt claims outside bankruptcy. While financial distress costs may matter in the choice between private and public debt, the primary motivation for this study is to examine whether the relationship between financial distress costs and the private-public debt choice is dependent on firm's marginal tax rates. The point being firms more likely to default on their debt will exploit tax savi

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Bernabe, Torres Ricardo Bernabe. "Determinants of Brokerage Fees and Executive Compensation in the Mutual Fund Industry." Kent State University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=kent1510610842873713.

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Kinder, Keenan D. "Paying for Performance| Public School Property Taxes and Public-School District Performance in Missouri." Thesis, Lindenwood University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13806297.

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<p> An increase in the property tax rate of a school district creates an increase in local revenues for the district (Missouri Department of Elementary and Secondary Education. [MODESE], 2017). The overarching question becomes: Do increases in the local tax levy compare to improved student performance? The purpose of this quantitative study was to examine the difference between property tax rates of Missouri public school districts to student performance as viewed through the lens of benefit tax theory (Duff, 2004). Secondary data were obtained via the MODESE which included property tax rates

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Afanasieva, Inna Ivanovna, and Natalia Ivanovna Palamarchuk. "Tax policy of Ukraine: national features and directions of improvement." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53709.

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1. Afanasieva I.I. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN =1&S21FMT= ASP_meta& C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3. 2. Voronska OO Taxes in Ukraine: from theory to practice: Training course. - К.: Accent PP. - 2018. - 464 p.<br>The role of the tax system and tax policy, basic principles and types of taxes are ana

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Pavlovičienė, Audronė. "Europos Sąjungos valstybių narių tiesioginių mokesčių sistemų ir gyventojų apmokestinimo tvarkos lyginamoji analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20070115_102232-20775.

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Šiame darbe remiantis pagrindiniais dviem šaltiniais (t.y. Europos apmokestinimo duomenų bazė ir Europos Komisijos kasmetinis leidinys Europos Sąjungos mokesčių sistemų struktūros) nagrinėjamos ES valstybių narių tiesioginių mokesčių sistemos. Pirmame darbo skyriuje bandoma trumpai apžvelgti mokesčius bendrai ir tiesioginių mokesčių harmonizavimą ES valstybėse. Pradžioje pateikiama mokesčių ir mokesčių sistemos sąvokos samprata, mokesčių funkcijos, išskiriami mokesčių elementai ir apmokestinimo principai, mokesčių klasifikacija. Pirmo skyriaus antroje dalyje kalbama apie pastangas harmonizuoti

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Krull, Linda Kay. "An analysis of the relationship between the permanently reinvested earnings, repatriation taxes, and earnings management incentives of United States multinationals." Diss., The University of Arizona, 2001. http://hdl.handle.net/10150/289718.

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This paper investigates factors that influence the amount of foreign retained earnings permanently reinvested abroad and the market valuation of these earnings. I examine the effects of repatriation taxes and the difference between foreign and domestic profitability on the amount of foreign subsidiary earnings that firms reinvest abroad using the permanently reinvested earnings designation as a proxy for foreign retained earnings. This extends prior work that examines the effect of repatriation taxes on repatriations by including both foreign and domestic profitability and by allowing the effe

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Seres, Stephen. "The power generation sector's demand for fossil fuels : a quantitative assessment on the viability of carbon fees for the reduction of greenhouse gas emissions." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31535.

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The demand for fossil fuels by Ontario's conventional steam power generation sector is examined. It is hypothesised that the enactment of a carbon fee policy will induce a change in the relative prices of the three fuels used in this sector (coal, natural gas and heavy fuel oil). This would lead to substantial interfuel substitution and greenhouse gas abatement. The demand share equations for the three fuels are derived from the translog functional form and set in a simulation model to estimate the value of a carbon fee necessary, to reduce carbon dioxide emissions in compliance with the Kyoto

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Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.

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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. Ho

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Lingren, Helga. "A study to determine the feasibility of constructing and operating a student fee funded recreational sports complex for California State University, San Bernardino." CSUSB ScholarWorks, 1989. https://scholarworks.lib.csusb.edu/etd-project/536.

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Скалозуб, Н. О. "Розрахунки з бюджетом за податками та зборами: нормативне забезпечення та діюча практика обліку та контролю (на прикладі ТОВ «Каса-Бланка»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skalozub2.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю розрахунків з бюджетом за податками та зборами. Проаналізовано нормативну базу щодо питань обліку та контролю розрахунків з бюджетом за податками та зборами, наукові праці вітчизняних та зарубіжних вчених у сфері обліку розрахунків з бюджетом за податками та зборами та особливості їх контролю, аналізу та управління, а також практичний досвід ТОВ «Каса-Бланка» щодо цього питання. Запропоновано затвердження графіку документообігу, погли

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Kouba, Tomáš. "Analýza vývoje místních poplatků a daně z nemovitostí v Kamenici nad Lipou od roku 2005 do současnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114510.

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This thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2011 and then the predication of development in 2012.

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Lyubimov, Alexey. "Regulation and the Auditing Profession." Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5808.

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The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notio

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Bookhardt, IV Samuel. "The response of the self-employed to the tax reform act of 1986." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/823.

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The decisions of the self-employed are of empirical interest because these individuals report their income under the personal income tax system. The U.S. Bureau of Economic Analysis estimates that the personal income tax system is the biggest source of revenue for the government. In this paper I use data from the Panel Study of Income Dynamics (PSID) to analyze the effect that The Tax Reform Act of 1986 had on the decision to become or remain self-employed. To accomplish this I will use a simple difference method that compares the movement between employment groups in the aftermath of The Tax

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Švažinskienė, Gerarda. "Mokesčių administravimo pokyčiai valstybinėje mokesčių inspekcijoje diegiant integruotas informacines sistemas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050530_144937-53153.

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Master final work, 55 pages, 12 figures, 8 tables, 40 sources of literature, in Lithuanian language. The object of research – tax administration in State Tax Authority implementing integrated information systems. The objective of research is to identify the main problems of implementation of integrated information systems of taxes and to present suggestions for its solving. The main tasks are solved: 1) to determine the objectives and principles of Lithuania and EU tax harmonization; 2) to determine the necessity of harmonization of taxes; 3) to determine the objectives and tasks of administra

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Silva, Cláudio Rafael Ramalho da. "A taxa do audiovisual e o serviço público de televisão." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10165.

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Mestrado em Economia e Políticas Públicas<br>Este trabalho tem como principal objectivo o estudo do Serviço Público de Televisão. Numa primeira fase caracterizamos o SPT através da enumeração de várias características que este deve possuir. De seguida analisamos a sua existência efectiva em Portugal, mediante a recolha e estudo de determinados indicadores que nos permitam concluir se o SPT fornecido em Portugal vai de encontro às características essenciais descritas anteriormente. Por último, verificamos se o modelo de financiamento actualmente utilizado em Portugal (através da cobrança de um

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Juknelienė, Daiva. "Lietuvos mokesčių sistemos raida." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050606_124428-29212.

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Final work of master’s studies, 80 pages, 20 pictures, 57 sources of literature, 1 addition, Lithuanian language. KEY WORDS: taxes, tax system, development, taxsation, evolution of taxes, theories of taxes, burden of tax. The object of the research - Development of Tax System in Lithuanian. The aim of the research - To analyze Lithuanian tax system paying attention to the stages of its historical development, accentuating the most important features of the system and evaluating their influence on the formacion of the present tax system. Objectives: 1) To analyze the theoretical aspects of taxe

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Bin, Tayib Mahamad. "The determinants of assessment tax collection : the Malaysian local authority experience." Thesis, University of South Wales, 1998. https://pure.southwales.ac.uk/en/studentthesis/the-determinants-of-assessment-tax-collection-the-malaysian-local-authority-experience(3353ad69-5fb6-4b06-99be-f98c72821789).html.

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The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studi

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Priest, Andrew. "Australian charity organisations: A study of audit fee determinants." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1695.

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Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if the

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Koop, Nico. "The battle between multinaional sic] tax avoidance and corporate competitiveness." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/452.

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In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how compa

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Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.<br>Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.

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Larsson, Hanna, and Daniel Gustafsson. "On fees and performance in the premium pension system : A study of the determinants of mutual fund fee and risk-adjusted return within the Swedish premium pension system." Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-138087.

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Pension is a subject that soon or later affects all individuals in society. Within the premium pension system mutual fund fees are an important factor to consider since it can erode savings. This study investigates fees and performance of all mutual funds that existed in the premium pension system (PPS) between 2004 and 2016. Risk-adjusted performance and fees are adjusted to reflect the discount that is given for fees within the premium pension system to reflect actual investor experiences. The data needed to make these adjustments were obtained from the Swedish Pension Agency. The main purpo

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Keršytė, Asta. "Mokesčių paskirstymo į biudžetus ir fondus problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20070116_155437-17974.

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Baigiamojo darbo temos aktualumą pagrindžia tai, jog valstybėje siekiant efektyvios bei sėkmingos mokesčių sistemos funkcionavimo, būtina ne tik teisės aktų pagrindu nustatyti mokesčius ir jų administravimą, tačiau taip pat ne mažiau svarbu tinkamai, racionaliai, atsižvelgiant į realią šalies ekonomikos būklę suplanuoti įplaukas į biudžetą. Šis baigiamasis darbas yra skirtas mokesčių paskirstymo į biudžetus bei fondus problemų analizei bei galimų šių problemų sprendimo variantų paieškai. Atitinkamai šiame darbe nagrinėjama mokesčių, jų administravimo, biudžeto, jo sistemos ir struktūros, fondų

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Sun, Jingran. "The Impact of Property Tax Exemptions on the Fiscal Behavior of Cities: A Longitudinal Analysis of 41 Texas Cities." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1538731/.

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As a form of tax and expenditure limitations, property tax exemptions result in an utility gap between two groups of population residing in the same community: free-riders who are paying less than they receive and contributors who are paying more than they receive. This utility gap is problematic to municipalities because contributors may exit the city as this gap becomes wider. How do municipalities respond to the increasing amount of property tax exemptions? Using 41 Texas cities data from 2000 to 2016, this dissertation examines how property tax exemptions affect municipalities' fiscal beha

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Simpson, Steven D. "Effect of 2007-2009 Economic Crisis and Dodd-Frank Legislation on the U.S. Banking Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3260.

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This correlation research study was used to investigate the impact of the Dodd-Frank legislation on the U.S. bank industry. The economic crisis of 2007-2009 had a global and significant financial impact, some of which still reverberates. In the United States, the reaction was The Dodd-Frank Wall Street Reform and Consumer Protection Act, which took effect July 21, 2010. This act has recently been the subject of academic research and remains debated in congress, with discussion focused on its repeal. The publicly available, secondary data set from banks' quarterly filed regulatory reporting pro

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Волковець, Тетяна Вікторівна, Татьяна Викторовна Волковец та Tetyana Viktirivna Volkovets. "Податки у системі інструментів управління державних органів влади". Thesis, Сумський державний університет, 2012. http://essuir.sumdu.edu.ua/handle/123456789/42638.

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У статті проаналізовано роль податків у державному регулюванні процесів природокористування, з’ясовано їх основні риси. Визначено стримуючі фактори впровадження екологічних податків та розроблено пропозиції з їх нейтралізації.

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Soukupová, Sandra. "Hodnocení efektivnosti místního poplatku za psa v Praze a Středočeském kraji." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-149877.

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The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the

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Fröhlichová, Magdalena. "Administrativní náročnost ekologických daní." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263882.

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This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of E

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Dohm, John Carl. "Building inspection fee analysis." CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3249.

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The focus of this report and the study for which it was written involves two specific types of user charges: Building permit fees are fees that cover the cost of administering the document (the building permit) and the cost of inspecting the construction for which the permit was issued. This report examines the issues, both legal and procedural, surrounding regulatory fees and their effects on building fees within the City of San Bernardino. As elements of the larger study, various smaller studies such as time and motion studies of the building inspector's activities and fully Burdened Hourly

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Кулінич, А. О. "Місцеві податки і збори: українські реалії та зарубіжний досвід". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Kulinich.pdf.

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У роботі розглядаються методико-теоретичні засади місцевих податків і зборів, розглянуто законодавчо-нормативну базу місцевого оподаткування, досліджено зарубіжний досвід місцевих податків і зборів. Здійснено оцінювання фіскальної та регулюючої ролі місцевих податків і зборів за період 2016 – 2020 рр., проаналізовано динаміку надходжень місцевих податків і зборів на території Одеської області, побудовано економіко-математичну модель та прогноз надходжень місцевих податків і зборів у 2021-2022 роках . Проаналізовано справляння місцевих податків і зборів на території США та Франції. Запропонов

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Kadulová, Ivana. "Nový daňový řád jako základní procesní norma správy daní a jeho srovnání s předchozí právní úpravou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163033.

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Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.

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Carção, João Francisco de Castro. "Tarifas de energia elétrica no Brasil." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/3/3143/tde-31102011-121410/.

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Este trabalho tem como objetivo principal analisar o desenvolvimento da indústria da energia elétrica brasileira, a formação e composição das tarifas de energia elétrica e suas implicações e reflexos na economia em geral. Nesse sentido foi feito um breve histórico dessa indústria desde o ano de 1.993, que foi o ano em que se migrou de uma regulação de tarifas pelo sistema denominado custo do serviço para o sistema regulatório denominado price cap, ou seja, preços máximos pelo sistema de incentivos. Foi analisada essa linha regulatória que passou basicamente por dois governos sucessivos,

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Телиженко, И. А. "Рентные отношения и платежи в социально-экономическом развитии территории". Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/8009.

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Мировая экономическая практика свидетельствует, что государство должно выполнять функции регулирования рентных отношений и использования принадлежащих обществу рентных доходов, обеспечивая баланс интересов граждан, территорий и пользователей недр. Современная теория горной ренты находится в стадии становления. Основы теории ренты были заложены на базе отношений землевладения и землепользования. Неразрывная связь земной поверхности и недр обусловливает необходимость рассматривать земельную и горную ренту, а также собственность на землю и недра как среду жизнеобеспечения гражданского общества.

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Betingienė, Alma. "Pagrindinių verslo mokesčių politika AB „Mažeikių nafta“ pavyzdžiu." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161115-92778.

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Mokesčių politika turi lemiamą vaidmenį tiek atskiriems ūkio subjektams, verslo plėtrai, tiek valstybės ekonomikai. Verslo išvystymas yra grindžiamas mokesčių sistemos reforma. Norint sukurti efektyvią mokesčių politiką, būtini ekonominiai ūkinių subjektų tyrimai. Magistro darbe atlikta Lietuvos pagrindinių verslo mokesčių analizė, palygintos mokesčių sistemos pokyčiai ir tendencijos Europos Sąjungos šalyse. Pasitelkus horizontalios ir vertikalios finansinės analizės būdus, įvertinta 2002 – 2006 metų AB“Mažeikių nafta“ ūkinė - komercinė veikla, nustatyta pagrindinių verslo mokesčių našta įmone

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Bertolucci, Aldo Vincenzo. "Uma contribuição ao estudo da incidência dos custos de conformidade às leis e disposições tributárias: um panorama mundial e pesquisa dos custos das companhias de capital aberto no Brasil." Universidade de São Paulo, 2001. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18042007-145400/.

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Os Custos de Conformidade à tributação ? compliance costs of taxation, em inglês ? correspondem ao custo dos recursos necessários ao cumprimento das determinações legais tributárias pelos contribuintes. Declarações relativas a impostos, informações ao fisco federal, estadual e municipal, inclusões e exclusões realizadas por determinações das normas tributárias, atendimento a fiscalizações, alterações da legislação, autuações e processos administrativos e judiciais, quanto custam os recursos que se dedicam a essas atividades nas empresas? Trata-se de tema relevante que, surpreendentemente, vem

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