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Dissertations / Theses on the topic 'The tax on added income'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

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2

Theron, Nico. "A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26408.

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E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added ta

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3

Jelínková, Blanka. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72731.

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The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance wi

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4

Horká, Alžběta. "Zaměstnanecké benefity (účetní a daňové hledisko)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75617.

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The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.

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5

Dědinová, Pavla. "Optimalizace daňové povinnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358891.

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This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes

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6

Vaz, Patrícia Isabel Maia. "A crise de 2008 e as receitas dos impostos : uma análise à União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21009.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Os impostos são fundamentais para o desenvolvimento de um país. Apoiam as funções básicas de um Estado e guiam no sentido do crescimento económico. Funcionam, também, como catalisador para o desenvolvimento de um Estado responsável e para a expansão da sua capacidade de resposta. A crise financeira e económica, despontada em 2008, teve um rápido impacto nas balanças de pagamentos dos Estados Membros da União Europeia, consequência da redução das receitas públicas - pela, não só, mas também, diminuição das receitas dos impostos

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7

Янова, А. М. "Специфіка оподаткування банківських установ". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Yanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються: поняття банківської системи України, особливості формування податкової політики банку, характеристика законодавчої бази зі стягнення податку на прибуток та податку на додану вартість банків, світовий досвід оподаткування банків та напрями вдосконалення оподаткування банків в Україні.<br>The work considered: the concept of the banking system of Ukraine, the peculiarities of the formation of the bank's tax policy, the characteristics of the legal framework for the coll

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8

Juciūtė, Rima. "Pridėtinės vertės mokesčio vertinimas valstybės pajamų formavimo kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135655-47218.

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Tyrimo objektas – pridėtinės vertės mokestis. Tyrimo tikslas – nustatyti pridėtinės vertės mokesčio pokyčių įtaką valstybės pajamų formavimo kontekste. Tyrimo uždaviniai: 1) atskleisti mokesčio svarbą valstybės pajamoms bei aptarti pridėtinės vertės mokesčio vertinimo modelius, išskiriant jų taikymo galimybes; 2) parengti pridėtinės vertės mokesčio vertinimo metodiką; 3) įvertinti Lietuvoje taikomo pridėtinės vertės mokesčio prognozavimo modelio pakeitimo tikslesniu modeliu galimybes ir šio pokyčio įtaką valstybės pajamoms bei sumodeliuoti galimas mokesčio tobulinimo kryptis. Tyrimo metodai: m

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9

Kazdová, Hana. "Optimalizace daňové povinnosti v podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193589.

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The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added

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10

Swanepoel, Pieter Andries. "An analysis of the purposive approach to the interpretation of South African fiscal legislation." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/31636.

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11

Ramanauskaitė, Raimonda. "Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090909_084937-44419.

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Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų suri

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12

Štencová, Petra. "Zaměstnanecké benefity z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151506.

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The thesis is focused on an accounting and tax view of employee benefits. First, there is generally defined employee remuneration. Further the thesis describes different types of benefits - meal allowances, using a business car for private purposes, pension and life insurance, nonalcoholic beverages at workplace, education and professional development of employees and extra vacation. The provided benefits in a specific company are analyzed in the end.

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13

Vápeník, Jan. "Optimalizace daňové povinnosti právnické osoby." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162610.

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The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the th

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14

Nesnídal, Daniel. "Analýza determinantů daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194667.

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This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of mome

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15

Stome, Martina. "Daňové aspekty nájmu a prodeje nemovitých věci." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-206180.

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The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. I

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16

Kotrmanová, Rebecca. "Projekt rozdělení společnosti odštěpením a jeho účetní a daňové dopady." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417412.

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The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis conc

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17

Tennant, Tracy. "The nature of interest-free loans and the tax implications thereof / T. Tennant." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4439.

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The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-

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18

Jiříčková, Kristýna. "Daně v mezinárodní silniční přepravě zboží." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383570.

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The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compil

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19

Doležel, Tomáš. "Daňové aspekty bankovní činnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72834.

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This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.

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20

Koprdová, Nikoleta. "Efektivita u daňového dokazování u daně z příjmu a daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360638.

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The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence

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Štefánková, Stanislava. "Komparace procesní úpravy správy daní v České republice a Slovenské republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224511.

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The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.

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Бульбах, М. О. "Податкове планування на підприємствах - суб'єктах міжнародної торгівлі". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72503.

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У роботі досліджено сутність і організацію податкового планування, а також розглянуто особливості оподаткування суб’єктів міжнародної торгівлі. Проведено аналіз сплачених податків і фінансового результату організації. Розроблено організаційну структуру та запропоновано перелік впровадження методів податкового планування для впровадження на підприємстві. Розроблено рекомендації щодо покращення процесу податкового планування на підприємстві.<br>The master`s thesis explores the essence and organization of tax planning, as well as peculiarities of taxation subjects of international trade. The anal

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Pavlíčková, Radka. "Vliv daňové zátěže na obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232510.

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This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.

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Němcová, Hana. "Daňová optimalizace při změně právní formy podnikání z fyzické osoby na společnost s ručením omezeným." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225015.

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This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.

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Gumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa." Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.

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The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United Stat

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Pavlíčková, Michaela. "Zaměstnanecké benefity." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162246.

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This thesis deals with employee benefits. The first part is focused generally on employee compensation, division of benefits and their legal regulations. The main part of thesis describes employee benefits from the point of view of accounting and taxes -- contribution for meals, non-alcoholic beverages, private use of company cars, contributions to the pension and life insurance, extra holidays, education of employees and gifts for employees. In conclusion, benefits are analysed in a selected company.

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Sloane, Justin. "A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013028.

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In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identi

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Johansenová, Ann-Katie. "Zaměstnanecké benefity z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360335.

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The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on

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Москаленко, К. С. "Система оподаткування юридичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko1.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 системи оподаткування юридичних осіб: історичні підвалини оподаткування юридичних осіб, характеристика діючої системи оподаткування юридичних осіб та його нормативно-правове регулювання. Проаналізовано формування доходів бюджету за рахунок податків з юридичних осіб, оцінено податкове навантаження на підприємстві, побудовано модель впливу податкових факторів на доходи Державного бюджету. Розглянуто зарубіжний досвід оподаткування юридичних осіб та на

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Jíša, Pavel. "Daňové aspekty používání automobilu v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164056.

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The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.

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Kašpar, Jan. "Zdanění developerské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360642.

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The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise und

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Fojtíková, Jaroslava. "Mezinárodní pronájem pracovní síly a jeho alternativy v podmínkách Evropské unie - daňové aspekty." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-77108.

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Disertační práce se zabývá problematikou české daňověprávní úpravy tzv. mezinárodního pronájmu pracovní síly. S ohledem na velmi široký záběr této problematiky i autorčiny zkušenosti z odborné praxe je práce zaměřena na pronájem zaměstnanců směrem ze zahraničí, konkrétně členských států Evropské unie, do České republiky. Cílem disertační práce je zejména rekapitulace stávající právní úpravy daňových aspektů mezinárodního pronájmu pracovní síly, její zhodnocení v kontextu komunitární legislativy i potřeb praxe a v relevantních případech též formulace doporučení a námětů pro základní směřování d

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Šanderová, Zdeňka. "Účetní a daňové aspekty vícezdrojového financování obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360318.

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The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these re

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Du, Toit Leo. "Tax implications for business rescues in South African Law." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26627.

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The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms o

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Малишева, С. В. "Система оподаткування юридичних осіб". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12575.

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У роботі розглядаються теоретичні основи та практичні аспекти оподаткування юридичних осіб. Охарактеризовано основні податки і збори, що сплачуються суб’єктами господарювання. Проаналізовано вплив основних сплачуваних податків на наповнення дохідної частини Зведеного бюджету України, а також діагностовано вплив податкового навантаження на виробничу діяльність підприємств в Україні. Запропоновано основні шляхи вирішення проблем системи оподаткування юридичних осіб, зокрема запровадити диференційовану шкалу ставок з ПДВ, розширити перелік підакцизних товарів, що включатимуть предмети ро

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Matějková, Jana. "Simulace vývoje daňové zátěže při obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232772.

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The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.

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Plšková, Darina. "Stanovení daňové zátěže při variantních řešeních pořízení nemovitosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241299.

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This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.

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Trazegnies, Granda Fernando de, Diana Milberg, and Alonso Salazar. "El Perú actual y su (in)dependencia de lo que sucede en el contexto internacional. Entrevista a Pedro Pablo Kuczynski Godard." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109096.

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Peru's reality should be analyzed carefully inorder to understand the situation in which most Peruvians actually are. It is of particular relevance to understand the role that the State and the tax system developed in it have in the country’s economy. A well known Peruvian economist analyzes Peru’s economic situation through the comparison benchmark countries that are somehow very influent on us. It is through a deep approach that the interviewee schemes the main issues of our country and enables to make proposals based on its reality, as well as to make some projections about the country’s f

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Kupková, Petra. "Účetní a daňové aspekty řízení územních samosprávných celků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224810.

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This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accou

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Krejčík, Martin. "Dlouhodobá hmotná aktiva v účetním zobrazení se zaměřením na daňové souvislosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264563.

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This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.

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Klouparová, Iveta. "Zaměstnanecké výhody podle českých předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193377.

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The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowan

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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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Varša, Marcel. "Analysis of Value Added Tax in Slovakia." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.

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The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I wil

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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that t

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Kim, Sok Bom. "A value-added tax (VAT) and the federal income tax reform /." 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3314820.

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Thesis (J.S.D.)--University of Illinois at Urbana-Champaign, 2008.<br>Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1960. Adviser: Richard L. Kaplan. Includes bibliographical references (leaves 127-131) Available on microfilm from Pro Quest Information and Learning.

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Asmaljee, Sumaiyah Safi. "An examination of tampon tax and how it effects the social, health and economical aspects of countries including a comparative analysis of how some countries have dealt with tampon tax." Thesis, 2019. https://hdl.handle.net/10539/29695.

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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)<br>Tampon tax is a colloquial term in common usage describing taxes levied on female menstrual hygiene products that are taxed as luxury goods in spite of the fact these items are considered necessities such as food and medicine, which are either exempted or taxed at 0% in some countries. Tampon tax in South Africa is the levying of value-added tax (VAT), to female menstrual hygiene products. Internationally, activi

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Chung, Yu-Jong, and 張裕忠. "A Tax planning strategic Practical Study on the Taxation of the Nonprofit Organization、s Exempt from Income Tax and Value-added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/25603674071180484813.

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碩士<br>南華大學<br>非營利事業管理研究所<br>92<br>When the balance of revenues obtained from business activities minus the expenses required for such activities is positive in a non-profiting enterprise, an income tax levy is imposed。 However, profit and loss can be balanced as profiting enterprises do for a negative operation result. Therefore, the factor of tax factor has to be taken into consideration when a non-profiting enterprise becomes commercialized. Besides, engagement in making profit for a production and marketing entity is not an element for a tax levy according to domestic business tax regulatio

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Ďurovčíková, Edita. "Estimating Tax Revenue Elasticities in Slovakia." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-357785.

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1 Abstract To study the effect a change in a tax base has on the corresponding tax revenue is a useful tool to better predict future tax revenues. This property is called a tax revenue elasticity but generally it does not get as much attention as it deserves, and when it does, key points like using data adjusted for the effects of tax reforms or distinguishing between the short-run (instantaneous) and the long-run (equilibrium) elasticity are often omitted. In my thesis, I am the first one to estimate the tax revenue elasticities for Slovakia. I use a unique dataset adjusted for the effects of

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Hsieh, HuiChuan, and 謝惠娟. "The study on taxation issues on multi-lateral international trade of Taiwanese enterprises--on value-added tax and business income tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/80085281988242644051.

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碩士<br>國立政治大學<br>經營管理碩士學程(EMBA)<br>98<br>Taiwan's economy is primarily export-oriented. In recent years, because of the rise of economy in mainland China, with cross-strait economy liberalization and relocation of suppliers, both traditional and high technology industry businesses have been moving to mainland China as mainstream of Taiwan's industrial development. Multi-lateral transactions have been adopted by Taiwanese companies in engaging in various international business activities. However, tax laws and regulations, as well as assessment procedures adopted by Taiwan tax authorities, on mu

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Blew, Candyce. "The corporate income tax effect of group restructurings in South Africa." Thesis, 2016. http://hdl.handle.net/10539/19420.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg 2015<br>Due to the vast number of groups of companies having many subsidiaries that are no longer viable from an economic perspective or that no longer gain the tax benefit that they were first created to achieve, there are many group restructurings occurring. These restructurings are to potentially simplify the group structure as well as achieve the maxi

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