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Dissertations / Theses on the topic 'The functioning of the tax'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Thorberg, Fred Arne. "Alexithymia and interpersonal functioning in alcohol use disorders." Thesis, Queensland University of Technology, 2009.

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All human beings experience emotion. However a number of individuals have difficulties recognizing, processing and regulating their emotions. This set of emotional "deficits' is classified as alexithymia, a multifaceted personality construct consisting of difficulties identifying feelings (DIF), difficulties describing feelings (DDF) and externally oriented thinking (EOT). The prevalence rate of alexithymia in alcohol use disorders is between 45 to 67%. A number of hypotheses related to the role of alexithymia in alcohol-dependence have been proposed, and it has been hypothesised that those wi

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2

Rust, Alexander. "BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union." Sweet & Maxwell, 2015. http://epub.wu.ac.at/5466/1/BTR.pdf.

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This article illustrates the BEPS proposals to fight against hybrid mismatch arrangements. It concentrates on exemption / non-inclusion schemes and double deduction schemes and analyses whether these proposals are in line with the non-discrimination provisions contained in tax treaties and in the TFEU. The article comes to the conclusion that the proposals generally comply with the non-discrimination provisions. However, with regard to double deduction schemes the OECD proposes to deny a deduction in the permanent establishment state if the payments are also deductible in the head office state

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3

Nicolas, Miguel. "Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne." Thesis, Cergy-Pontoise, 2013. http://www.theses.fr/2013CERG0682.

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Les Etats membres de l'Union européenne, sont soumis à un certain nombre d'obligations résultant de leur adhésion à l'Union européenne. Ils sont notamment obligés de se conformer au droit de l'Union européenne. Dans le même temps, ces Etats ont conclus un certain nombre de conventions internationales dans différents domaines avec d'autres Etats, notamment des conventions fiscales, dans le cadre de l'élimination des doubles impositions et de la lutte contre l'évasion et la fraude fiscale internationale. L'application de ces conventions fiscales par les Etats membres de l'Union européenne, de ma

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4

Wong, Sin-man, and 黃倩雯. "Executive functioning of students with high functioning autism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45589689.

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5

Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income

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6

Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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7

Syed, Hasan Nawaz. "Double Functioning Elements." Thesis, Virginia Tech, 2006. http://hdl.handle.net/10919/33726.

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With the increase in the number of functions in the modern age, it has become quite a challenge for an architect to satisfy the requirements and still have an appropriate architectural expression for the materials and the underlying structure. Such challenges may be found both in nature and man made machines, giving rise to elements with multiple functions. This thesis attempts to explore such precedents offered in both architecture and other areas, and apply the ideas and principles in the design of a primary school.<br>Master of Architecture

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8

ROGELJA, MANJA. "Benthic ecosystem functioning." Doctoral thesis, Università degli Studi di Trieste, 2016. http://hdl.handle.net/11368/2908054.

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The main aim of this doctoral research project was to assess the benthic ecosystem functioning in areas subjected to multiple and diffuse impacts. The Aeolian Islands, originated by the volcanic activity and characterised by continuous gas emissions and presence of thermal vents on the surrounding seabed, represent a good natural laboratory for global warming and carbon capture and storage (CCS) leakage studies. The aim of this work was to investigate to what extend the high CO2 alone and in combination with the high temperature affects the microphytobenthic abundance and its community composi

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9

Liu, Ying Galen, and 劉穎. "Reading ability and executive functioning of adolescents with high-functioning autism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2015. http://hdl.handle.net/10722/212560.

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Background: Regarding the research on individuals with autism, more focus was on the behavioral and social aspects, whereas relatively limited attention has received in the domain of learning of this population. As the development of assessments in assessing the needs of the population is getting more comprehensive and sophisticated in recent years, there is a trend of increase in the number of children being identified with Autistic Spectrum Disorder (ASD) and were placed in general educational settings and engaged in mainstream academic curricula. 　　To survive in the mainstream educatio

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10

Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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11

Durán-Sindreu, Buxadé Antonio. "Tax Fraud and Tax Education in Spain." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118891.

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The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or,

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12

Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi

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13

Mfeka, Swelihle Halalisani. "Tax stories : secondary source of tax cases." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65687.

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14

Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi

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Al-Khoury, Abeer Fayez. "Tax practitioners and tax compliance : the UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.

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16

Coetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.

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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific

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Gasbarre, Lisa Maria. "Neurocognitive functioning in schizophrenia." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0023/MQ31348.pdf.

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Rücker-Frensch, Eva. "The sexual functioning scale /." free to MU campus, to others for purchase, 2003. http://wwwlib.umi.com/cr/mo/fullcit?p3115586.

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19

Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.

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Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.

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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with in

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Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.

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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-co

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Gretschel, Andreas. "Tax discrimination and tax harmonisation in the European Union." Thesis, University of Aberdeen, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.401427.

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The power to tax enables a State to organise its tax law on the basis of its national standards with respect to economic effectiveness and equity. Taxes are a decisive financial factor for the governmental expenditure, the regulation of business, the promotion of the public goods and the competition between States. The revenue of taxes can represent a method of income and wealth distribution, a social control by increasing taxes on products regarded as harmful such as tobacco and alcohol, and pollution can be limited by tax concessions. Tax sovereignty is therefore one of the most sensitive

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Amberger, Harald, Eva Eberhartinger, and Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.

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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two

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24

Florindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.

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Mestrado em Ciências Empresariais<br>O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por out

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25

Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensati

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26

Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholder

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27

Ye, Chunlai. "Tax reserves, auditor-provided tax services and FIN 48." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12688.

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Thesis (D.B.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>This study examines two types of consequences of FIN 48, the effect of FIN 48 on firm value and the effect of FIN 48 on audit fees, and shows that these consequences depend upon the size of the firm. Firm size

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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher

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Kavanagh, Candice. "Effects of the FRIENDS for Life Program on Anxiety, School Functioning, and Social Functioning." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31223.

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The aim of the current pilot trial was to evaluate the effects of the group-based FRIENDS for Life (FFL) program on school and social functioning in children with elevated levels of anxiety. Participants were 15 children aged eight to 12 identified by their parents as experiencing elevated levels of anxiety. Children attended six two-hour sessions of the FFL program and completed measures of anxiety, school functioning, and social functioning at pre- and post-treatment. Results indicated nonsignificant reductions from pre- to post-treatment in both child- and parent-report anxiety with large a

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Skelly, Charlotte. "The social and emotional functioning of adults with high functioning autism or Asperger syndrome." Thesis, University of East Anglia, 2014. https://ueaeprints.uea.ac.uk/50724/.

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Introduction. This research aimed to explore differences in social and emotional functioning between adults with High Functioning Autism (HFA) and adults with Asperger Syndrome (AS) through two studies. The first study aimed to explore the ability to interpret complex emotions and the perceived ability to empathise between adults with HFA and adults with AS. The second study aimed to investigate social experiences in everyday life. Method. For Study 1, data from 43 adults with AS and 43 adults with HFA, matched for age, sex, and IQ, were obtained from an existing sample of participants. Scores

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O'Brien, Erin L. "USING DIFFERENTIAL FUNCTIONING OF ITEMS AND TESTS (DFIT) TO EXAMINE TARGETED DIFFERENTIAL ITEM FUNCTIONING." Wright State University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=wright1421955213.

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Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minim

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Hellberg, Astrid Edelgard Suzanne. "Is the turnover tax system functioning as intended? An exploratory study." Diss., 2019. http://hdl.handle.net/10500/27725.

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Abstracts in English, Afrikaans and Tswana<br>This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants beli

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Lo, Tienyou, and 羅天佑. "The Effects of Tai Chi Guan on Inhibitory Functioning-Evidence from the Stop Signal Task." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/12720550648888501243.

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碩士<br>國立中正大學<br>運動與休閒教育研究所<br>99<br>The ability of response inhibition is a part of human cognitive function which represents the immediate transformation of personal idea and the ability of behavior adjustment to adapt toward new situations. This kind of situation of adaptation process for new circumstances is often referred to as cognitive control. Stop signal task is the most commonly used research method for response inhibition, and it can assess the ability to control the inhabitation; the shorter required time represents the better ability of inhibitory control. There are more and more p

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WU, chiu-cheng, and 吳秋珍. "Reserch on the Functioning of Class Parent-Teacher Associations of Tao Yuan County''s Elementary Schools." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/28458818864983438022.

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碩士<br>國立新竹師範學院<br>輔導教學碩士班<br>91<br>Research on the Functioning of Class Parent-Teacher Associations of Tao Yuan County’s Elementary Schools Abstract The purpose of this research is to understand the functioning of class parent-teacher associations (class parent associations) of Tao Yuan County’s Elementary Schools and compare how teachers and parents of different background variables perceive class parent-teacher associations. Based on the findings, it then proposes recommendations for educational administration agencies, school administrations, teachers and parents on th

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Chang, Jo-han, and 張若涵. "Effects of Tai-Chi Chuan Training on Physical Functioning and Quality of Life in Patients with Hemodialysis." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/79926817108749308601.

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碩士<br>南華大學<br>自然醫學研究所<br>100<br>Background and Aims: Many previous studies have confirmed that physical function and quality of life in patients with hemodialysis are both low and physical function status not only affects the quality of life, but also plays an important role of predicting the hospitalization rate and mortality. Accumulated evidences suggested that the integration of Tai Chi improves the functional capacity of patients, thereby offering them a better quality of life in a variety of patient populations. To date, there are little data regarding the effect of Tai Chi on the physic

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Погорєлов, В. С. "Податок на додану вартість як фіскальний інструмент держави". Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/4206.

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Метою даної роботи є дослідження механізму функціонування податку на додану вартість та розробка шляхів підвищення ефективності механізму адміністрування податку на додану вартість.<br>Целью данной работы является исследование механизма функционирования налога на добавленную стоимость и разработка путей повышения эффективности механизма администрирования налога на добавленную стоимость.<br>The aim of this work is to study the mechanism of the value-added tax and the development of ways to improve the mechanism of the administration of value added tax.

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Mitchell, Meghan. "Executive functioning and daily functioning in older adults." 2006. http://purl.galileo.usg.edu/uga%5Fetd/mitchell%5Fmeghan%5Fb%5F200605%5Fms.

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Thesis (M.S.)--University of Georgia, 2006.<br>Directed by L. Stephen Miller. Includes articles submitted to The clinical neuropsychologist and Arichives of clinical neuropsychology. Includes bibliographical references (leaves 69-77).

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Lai, Kuan-Han, and 賴冠翰. "Emission Tax and Economic Growth：Progressive Tax or Regressive Tax？." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/4w52n4.

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碩士<br>淡江大學<br>經濟學系碩士班<br>102<br>Under the framework of Chen, et al. (2009), this paper establishes an one-sector endogenous growth model with environmental characteristics and adds a nonlinear emission tax system to the model. The purpose of this study is to examine the relationship between environmental policy and economic growth. We find that an increase in public abatement expenditure will lead to a higher economic growth. Furthermore, if the environmental externality is big enough, a rise in emission tax and a more progressive tax schedule will stimulate steady-state economic growth rate.

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FU, YIN-JOU, and 傅銀柔. "Trust acts Tax Benefit and Tax Planning, Equity Research─To income tax, inheritance tax and gift tax laws as an example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36478009239179151218.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>98<br>The Trust''s origin can be traced back to ancient Egypt. The ancient Egyptians, by way of testamentary trusts, transferred their own properties to their children and relatives.During the Roman era, Trust has become an indirect way to bequeath in ancient Roman’s legal legacy system. The modern Trust system was formed in the United Kingdom. The British Trust system is based on the medieval system of land-USE. It is a system that the trustee, based on the contents of Trust, manages the Trust on behalf of the beneficiaries. Because of the flexibilit

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Liu, Cheng-Fang, and 劉正芳. "The Study of Sales Tax in Mainland China(including value added tax、excise tax、business tax）." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/23546828275378958731.

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碩士<br>淡江大學<br>大陸研究所<br>87<br>In order to implement the taxation reformed in 1994.Mainland China''s government was aimed at foreign business to initiate tax examination in the end of 1997. In 1998，Mainland China''s government set a goal of tax examination sum of RMD. 80,000,000,000，so the businessmen from Taiwan to Mainland China must understand the tax regulations in Mainland China. There are five chapters in this paper: Chapter 1: "Introduction"，explain the motivation and purpose，limits and outline of this study. Chapter 2: "Tax policy of Mainland China"，include the evol

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Naape, Baneng Lucas. "Estimating tax capacity, tax effort and tax buoyancy for South Africa." Thesis, 2019. https://hdl.handle.net/10539/29687.

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A research report submitted in partial fulfilment of the requirements for the degree Master of Commerce in Economics in the Faculty of Commerce, Law and Management At the University of the Witwatersrand September 2019<br>The main objective of this study is to assess South Africa’s tax revenue performance. This is achieved by estimating tax capacity and tax effort from 1960 - 2017 and tax buoyancy from 1995 - 2017. The study is unique in that, it tracks tax capacity, tax effort and tax buoyancy at an aggregate level for a particular country. The 2SLS results indicate that GDP per capita and

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Cheng, Wen-Rong, and 鄭文榮. "Tax Planning for Income Tax Integration." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/12877934755287021949.

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碩士<br>國立臺灣大學<br>會計學系<br>86<br>As our country adopts income tax integration, individuals and enterprises should restructure their investment and financing decisions, accounting treatment, and strategies of tax planning. Among them, how tax planning should be changed to maximize the wealth of the related individuals or organizations is most concerned by accountants. Therefore the main purpose of this study is to explore tax planning strategies for income tax integration. This t

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JHUANG, KAI-JIA, and 莊鎧嘉. "Dividend Tax and Corporate Tax Avoidance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/41567328314345511176.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>Prior research identifies firm-specific determinants of cross-sectional variation in tax avoidance within a given country but few studies examine the impact of dividend tax on corporate tax avoidance. We examine the impact of shareholder-level taxes on corporate tax avoidance, and further analyze the impact of the adoption of imputation system in Taiwan.Using difference-in-difference model developed in Amiram et al.(2014), exploit changes in a country’s shareholder dividend tax policy, which are exogenous to the firm, to identify the effect of shareholder-level t

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Wu, Pei-Hung, and 吳培弘. "The Impacts of 2018 Taiwan Tax Reform of Corporate Income Tax and Dividend Income Tax on Tax Burden." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b8xjh7.

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碩士<br>國立政治大學<br>會計學系<br>106<br>This study, based on the financial statements of Taiwan listed companies for years 2013 to 2016, discusses the impacts of 2018 Taiwan tax reform of corporate income tax and dividend income tax on tax burdens and analyzes the determinants of tax burden differences. The empirical results of the study indicate that tax burden on companies increases. In addition, Firm size is positively related to the tax difference of the corporate income tax and negatively related to the tax difference of the surtax on undistributed earnings. For the investor, tax burden on divide

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Chen, Wei Chun, and 陳韋君. "The tax burden of the estate tax." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11973403100306972287.

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碩士<br>國立政治大學<br>財政學系<br>104<br>Scholars in Taiwan had debated for optimistic system of the estate tax since the amendment of Taiwan’s Estate Tax Act in 2009. Even after the amendment, a lot of experts have called on government that the modification of the act is necessary. In order to clarify this issue, the author focused on using five index of (wealth) inequality to manipulate the real situation of the estate tax levy in Taiwan from 2010 to 2014. The Author used these five index including Gini coefficient, Theil index, coefficient of variation, log variance, and Oshima index to analyze the l

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"Tax asymmetries and corporate income tax reform." Sloan School of Management, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/2142.

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Lo, Tzu-Yi, and 羅子誼. "Consumption Tax、Capital Tax and Economic Growth." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/00275294865971299872.

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碩士<br>國立成功大學<br>政治經濟學研究所<br>94<br>Incorporating　endogenous　growth　theory　and　imperfect　competition　in　goods　markets,　this　thesis　attempts　to　investigate　the　effects　of　consumption　and　capital　taxation　on　economic　growth　and　welfare.　We　find　that,　ignoring　human　capital,　consumption　taxation　does　not　affect　economic　growth　but　deteriorates　domestic　welfare.　Capital　taxation　deteriorates　both　growth　and　welfare.　Concerning　human　capital,　imposing　tax　on　consumption　and　capital　does　not　affect　economic　growth.　However,　consumption　tax　improves　domestic　welfare　and　capital　tax　deteriorates　it. 　　T

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Madzharova, Boryana. "Corporate Taxation, Tax Evasion, and Tax Design." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327449.

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In a letter to Jean-Baptiste Leroy in 1789, Benjamin Franklin observed that "...in this world nothing can be said to be certain, except death and taxes!" Individuals and businesses, however, certainly employ skilful ways to evade taxes until they are caught, if they ever are. Inevitably, the evolution of taxation systems and their accompanying legal frameworks result in adjustments to evasion/avoidance patterns and mechanisms, which are of interest to economists, social psychologists, and public administrations alike. The objective of this thesis is to study the effects of the widespread shift

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Tsao, Shing-Fang, and 曹馨方. "The Right of Tax Refund from Tax Assessment for Overpaying the Tax Dues." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/81174917659494123703.

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碩士<br>中原大學<br>財經法律研究所<br>97<br>Abstract The inner text of the thesis is divided into five chapters. Chapter 1 covers the introduction, which describes first the thesis’s core issues, research scope and objectives, research methodology, thesis framework and content summary, briefly explaining some of the main issues the study attempts to explore, and the scope of research. Chapter 2 pertains to the rudimentary legal theories of tax refund rights, focusing on the discussion of the theoretic basis and critical elements of tax refund rights, and the legal premise for sustaining the tax refund righ

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