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Dissertations / Theses on the topic 'Understanding of Tax Regulations'

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Published: 5 June 2025

Last updated: 2 August 2025

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1

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int

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2

VON, HOFSTEN LINNEA. "Understanding Financial Regulations A Case Study of European Regulations." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-232495.

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3

Williamson, Vanessa. "Paying Taxes: Understanding Americans’ Tax Attitudes." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17464404.

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This dissertation examines American attitudes about taxation. Surveys and interviews shed new light on how Americans think about four fundamental questions: Should one pay taxes, and if so, how much? Who pays their fair share of taxes in America, and who does not? Where should tax money go? How well do we decide how to spend tax money? In considering these four questions, my respondents talked about their feelings of fellowship with others in the political community; their doubts about the quality of their representation in government, and their beliefs about the extent to which work is fairly

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4

Echaiz, Moreno Daniel, and Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.

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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.<br>En el presente ensayo se exponen y analizan la configuración, la regu

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5

Yucedogru, Recep. "Understanding tax morale and tax compliance of owner-managers of small companies." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33993/.

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Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. This study is particularly important for providing a detailed picture of the factors that are key to succe

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6

Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay

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7

Євченко, Н. Г. "Дослідження рівня податкового навантаження банків як індикатора регулятивної функції податкової системи". Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/62690.

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Основним критерієм ефективності податкової системи є показник податкового навантаження. Дослідження рівня податкового навантаження має важливе значення, оскільки від кількості податків, їх видів та ставок, диференційованості, наявності та обґрунтованості податкових пільг багато в чому залежить можливість їх регулюючого впливу на діяльність банків.

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8

You, Chuanman. "A comparative study from the path dependency theory : understanding China's takeover regulations." Thesis, University of Sussex, 2018. http://sro.sussex.ac.uk/id/eprint/77657/.

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9

Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.

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10

Zannah, Kalli. "An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector." Thesis, Robert Gordon University, 2015. http://hdl.handle.net/10059/1245.

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This research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing re

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11

Khulu, Ntombifuthi Valerie. "Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31177.

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Value-Added Tax (VAT) was introduced in South Africa (“SA”) on 29th September 1991 to replace GST (General Sales Tax) as an indirect system of taxation. It is levied in terms of the Value-Added Tax Act 89 of 1991. The Commissioner of the South African Revenue Service (SARS) is a mandated collector of all tax that is legally payable. SARS has a duty to ensure that the collection of tax is efficient and effective. VAT is a transaction and consumption-based tax that is triggered upon the consumption of goods and services in South Africa. South Africa operates a destination-based VAT system, which

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12

Kandarpa, Ramachandram. "REGS - a Regulatory Expert Guidance System for understanding and interpreting transportation regulations : application to Part 382 of the Federal Motor Carrier Safety Regulations /." Thesis, This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-09182008-063450/.

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13

Hageman, Amy. "Understanding the Antecedents and Consequences of Sales and Use Tax Policy: Evidence from Three Studies." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3955.

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This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The secon

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14

Huang, Renhui. "Understanding Complex Rules and Regulations with the help of IT : The Case of UNDP." Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-150824.

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UNDP is facing the problem today of how to communicate complex rules and regulations to their employees. The aim of this report is to improve efficiency and enable employees to quickly familiarize themselves with the rules and regulations that apply to them. It looks into the problem by performing interviews and questionnaires among members of Human Resources at the BES team located in Copenhagen and also staff members of UN distributed all over the world. The analytical framework comes from research within the field of CSCW and CSCL in order to understand how learning within large organizatio

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Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap

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16

Hall, Jeffery. "Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations." Thesis, University of Oregon, 2019. http://hdl.handle.net/1794/24566.

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This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are American citizens and corporations. This study specifically analyzes the cultural and economic impact of FATCA on Caribbean nations.

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17

Jones, Christopher Robert. "Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach." [Tampa, Fla] : University of South Florida, 2009. http://purl.fcla.edu/usf/dc/et/SFE0003076.

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18

Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

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The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions

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19

Al-Motairy, Obaid Saad. "Understanding the emergence and functioning of the organising and regulating of the auditing profession in Saudi Arabia : a Foucauldian perspective." Thesis, University of Essex, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.299071.

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20

Yang, Baojiang. "Essays on Telecommunications Management: Understanding Consumer Switch, Search and Purchase Behaviors." Research Showcase @ CMU, 2018. http://repository.cmu.edu/dissertations/1149.

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Digitization has been pervasively reshaping the landscape of home-based telecommunication industries. The massive disruptive challenges call for telecom companies to react with efficient strategic managerial policies. Meanwhile, how consumer decision makings and welfare are impacted by such policies often remains complicated and non-transparent to policy makers. My thesis aims at leveraging large-scale empirical data to investigate the impacts of several prevalent firm initiated strategies on both sides of the market, i.e. consumers and firms. The thesis is comprised of three studies focusing

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21

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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22

Гланц, В. Н. "Податкове регулювання банківської діяльності". Thesis, Українська академія банківської справи Національного банку України, 2013. http://essuir.sumdu.edu.ua/handle/123456789/51297.

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У дисертаційній роботі поглиблено розуміння сутності податкового регулювання банківської діяльності (ПРБД), систематизовано теоретичні положення та світовий досвід формування податкового навантаження на банки, спеціального оподаткування банківської діяльності, здійснення квазіфіскальних операцій цен¬тральними банками та їх оподаткування; розроблено систему ПРБД та механізм узгодження напрямків контрциклічного регулювання економіки, ПРБД та квазіфіскального регулювання банківської діяльності; обґрунтовано засади формування в Україні стабілізаційного фонду банківської системи; удосконалено ме-то

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23

Searle, Jeremy E. "Understanding the Economics of Transportation in Utah." BYU ScholarsArchive, 2010. https://scholarsarchive.byu.edu/etd/2431.

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Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecti

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Євченко, Н. Г. "Досвід податкового регулювання банківської діяльності країн ЄС". Thesis, Державна податкова адміністрація України, Національний університет ДПС України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60684.

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Визначено характерні особливості сучасної практики оподаткування банків у країнах ЄС. Розглянуто тенденції податкової політики в після кризовий період та проблемні питання запровадження банківського збору та податку на фінансові операції. The characteristic features of modern practice of taxation of banks are certain in the countries of EU. The tendencies of tax policy are considered in post crisis period and problem questions of input of bank tax and tax on financial operations.<br>Для ефективного функціонування банків важливе значення має зовнішнє середовище, яке представлене низкою факт

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25

Cooper, Maggie. "What drives the tax avoidance strategies adopted by US MNEs? : understanding the heterogeneity of approaches to corporate tax planning in US multinational enterprises." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77929/.

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‘Beside the great issues of progress, sovereignty and economic justice that swirl around the MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is squarely wrong, because it turns out that arrangements for taxing corporate net incomes constitute the dominant factor in the division of spoils between source and host country’ Caves (1982). In recent years tax avoidance has come under scrutiny from the public, the media and the government. Tax planning is the way in which companies efficiently manage the payment of taxes using a variety of methods to reduce

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Sunga, Gabriel. "Corporate Tax Inversions: An Event Study on the Impact of Treasury Regulations on Domestic and Foreign M&A Target Firms." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1346.

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This paper utilizes a short-term event study to analyze the stock price reaction of domestic and foreign M&A target firms to the 2014, 2015, and 2016 Treasury regulatory announcements aimed at restricting corporate tax inversions. The results suggest that domestic M&A target firms experience insignificant abnormal returns as a result of the Treasury overlooking tax-favored acquisitions by foreign acquirers of domestic target firms with significant locked out earnings. Meanwhile, foreign M&A target firms experience insignificant abnormal returns associated with the ineffective 2014 and 2015 Tre

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27

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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28

Acosta, Collazos Maria Del Pilar. "Understanding the outcomes of private regulations for corporate social responsibility in global value chains : the case of the Colombian agro-food industry." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010049.

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Depuis les années 90 il y a une montée en puissance des codes de conduite, mécanismes d'autorégulation et initiatives multi-parties prenantes visant à contrôler les activités sociales et environnementales dans les chaînes globales de valeur. Malgré l'augmentation des préoccupations sociales et environnementales, les effets de ces mécanismes de régulation privée pour la responsabilité sociale d'entreprise (RSE) sont encore limités. En prenant trois approches distinctes, nous proposons de compléter la littérature en expliquant de quelle manière les fournisseurs mettent en place, en bout de chaîn

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29

Stiborová, Jana. "Vykazování nemovitostí ve specifické podnikové struktuře." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81858.

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The study deals with the accounting for real estate in the group of existing companies. Particular passages are devoted to defining real estate, the initial and follow-up valuation of real estate. Applying standards are IFRS, Czech accounting standards and Czech tax regulations. The study also compares these standards.

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Oliveira, Joana do Rosário. "O regime geral das taxas das autarquias locais: estudo comparativo da fundamentação das taxas: o municipio de Mértola." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/21007.

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A aprovação do Regime Geral das Taxas das Autarquias Locais, nos moldes em que se apresenta, vem trazer a lume a questão do direito de informação vinculado aos cidadãos no relacionamento com a Administração. De facto, enquanto parte integrante da sociedade, usufruímos de bens e serviços prestados pela Administração pelo que, as taxas são a contrapartida ao beneficio auferido. Até aqui, os Municípios detinham toda a liberdade para a fixação dos valores das taxas relativas aos bens e serviços prestados. A partir deste momento, só são legais as taxas que detenham como base a realização de um estu

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Klossová, Šárka. "Komparativní analýza daňového základu korporátní daně v zemích Visegrádské čtyřky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85956.

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The diploma thesis deals with the tax system in the Visegrad Four countries, specifically with the determination of the corporate income tax base and their comparative analysis. The thesis provides characteristic of items involving the corporate income tax base in Hungary, Poland and the Slovak Republic. Subsequently, these items are compared, and the comparison also includes determination of the corporate income tax base in the Czech Republic. Further, the thesis also analyzes the impact of legislative regulations of the corporate income tax base on the tax base width, the effective tax rates

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Van, Bon Hendrikus Johannes. "Understanding account management in professional services relationships : conceptualising a value framework of account management from client and professional perspective in the audit, tax and management consultancy industry." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/5775.

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Professionals take centre stage in the delivery of professional services and the role of account management has received little research attention. This thesis concerns the value of account management in professional service relationships in the audit, tax and management consultancy industry, contextualising the nature and value of account management through client and professional perspectives. It addresses the challenges of embedding the account management role in the firm as a role of the professional or a separate function. The aim of this thesis is to conceptualise a value framework for a

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Mizzi, Mandisa Illuminate. "An assessment of the level of understanding regarding issues of marine pollution regulations in respect of waste management (Annex V) in the port of Port Elizabeth / Mandisa Mzizi." Thesis, North-West University, 2004. http://hdl.handle.net/10394/110.

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Background. Considering the experience of the Port of Port Elizabeth where waste volumes discharged from ships dropped drastically at the time when disposal tariffs had been increased due to a regional crisis, the question arises whether the waste that was supposed to be discharged in Port Elizabeth was instead dumped at sea. Objective. The integrated waste management framework was used as a basis to evaluate the level of understanding of the requirements of the International Marine Pollution (Annex V) regulation and South African waste management legislation within key stakeholders (Governmen

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Horníková, Markéta. "Vybrané oblasti rozpoznání a vykazování odložené daně." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197671.

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The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded dispos

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Rosas, Bilbao Maira Stefania, and Rodenas María José Zegarra. "Marco tributario del contexto COVID-19 y su incidencia en el planeamiento tributario en los hoteles de 4 y 5 estrellas del distrito de San Isidro, año 2020." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657394.

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La pandemia por el COVID-19 en el Perú ha ocasionado que las empresas relacionadas al turismo disminuyan considerablemente sus ingresos, debido a las restricciones que ha dispuesto el gobierno tales como: la prohibición de diversas actividades que generen aglomeramiento, uso de equipos de protección personal, promoción del distanciamiento social, entre otros y a ello se suma el temor de los turistas a contagiarse. Con el fin de impulsar la reactivación económica, el gobierno anunció diversos decretos en materia tributaria que buscan mitigar el impacto económico que han sufrido las compañías, y

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Johansson, Sara, and Viktoria Sahlman. "Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405.

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Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläg

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Nóbrega, Felipe Crisanto Monteiro. "Estado, mercado e tributação: normas tributárias indutoras e seus reflexos socioeconômicos sobre o subsetor da construção civil de edificações residenciais." Universidade Federal da Paraíba, 2016. http://tede.biblioteca.ufpb.br:8080/handle/tede/8647.

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Submitted by Morgana Silva (morgana_linhares@yahoo.com.br) on 2016-09-13T16:13:49Z No. of bitstreams: 1 arquivototal.pdf: 1200984 bytes, checksum: 52de414bfb9dda6384a873008beb76c2 (MD5)<br>Made available in DSpace on 2016-09-13T16:13:49Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1200984 bytes, checksum: 52de414bfb9dda6384a873008beb76c2 (MD5) Previous issue date: 2016-02-29<br>objectives authorizing state intervention on economic domain, linked to the Growth Acceleration Plan (PAC) 1 and 2, was editing more often tax rules hit the construction sector. In this vein, this dissertation ana

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Brito, Johnatan Rafael Santana de. "Efeitos das transfer?ncias intergovernamentais sobre as finan?as p?blicas dos munic?pios do Rio Grande do Norte (2001-2010)." Universidade Federal do Rio Grande do Norte, 2011. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14076.

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Made available in DSpace on 2014-12-17T14:34:43Z (GMT). No. of bitstreams: 1 JohnatanRSB_DISSERT.pdf: 3910794 bytes, checksum: 43d57ca72250e58dc10b9d5c0f6f4a53 (MD5) Previous issue date: 2011-12-06<br>The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of

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Komendová, Eva. "Praktické dopady uplatňování DPH ve vybraných celních režimech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224614.

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This thesis contains an analysis of the activities of logistics research and development corporation Honeywell HTS CZ o. z., on an annual breakdown. It forms the basis for selection of individual consignments of customs regulations and practical application of VAT and other research organizations operating in various sectors. Forms section contains changes to the existing system of customs regulations and logistics department recommendation system settings for different types of organizations that will lead to financial savings.

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Waltilla, Caroline, and Olivia Fredriksson. "Från K2 till K3 : Konsekvenser vid byte av regelverk." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-582.

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Bokföringsnämnden startade år 2004 ett projekt för att ta fram nya regelverk, det så kallade K-projektet. Syftet med K-regelverken är att utformningen för årsredovisning finns samlat på ett ställe. K-projektet är uppdelat i fyra kategorier där företag kategoriseras in beroende på storlek.Från den 1 januari 2014 måste företag tillämpa ett K-regelverk. För en del företag finns möjligheten att välja vilket regelverk av K2 respektive K3 de vill tillämpa. Företag som får välja regelverk och som i nuläget tillämpar K2 men kommer att expandera och få nya intressenter bör byta till K3. Detta för att i

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ALVES, ANTONIO AUGUSTO BONA. "THE CONSTITUTIONALITY REVIEW OF TRIBUTARY MATRIX RULE INCIDENCE: THE STJ UNDERSTANDING ABOUT THE EFFECTS OF UNCONSTITUTIONALITY DECLARED BY THE SUPREME COURT AND THE (IM)POSSIBILITY TO REOPENING THE TIME FOR RECOVERY TAX OVERPAYMENT." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2014. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=24979@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>O presente trabalho de dissertação tem como objetivo a compreensão do Controle Abstrato e Concentrado de Constitucionalidade, exercido pelo Supremo Tribunal Federal via ADI e ADC, sobre a Regra Matriz de Incidência Tributária, enquanto norma geral e abstrata, bem como os efeitos deste tipo de tutela constitucional sobre as relações jurídico-tributárias fundadas na norma tributária objeto de controle. Mais especificamente, tratar-se-á da influência das decisões de mérito que declaram a inconstitucionalidade da RMIT em sede de ADI e ADC, sobr

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Chen, Ying-Ju, and 陳盈如. "Question Answering in Tax Regulations." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/59efx8.

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碩士<br>銘傳大學<br>資訊管理學系碩士班<br>92<br>Question answering (QA) is a challenge to both commercial application and academic research. This paper describes a QA system based on natural language to answer the users’ questions on tax regulations and this system could help users for verbal querying of tax regulations. The document set of the presentation is from the Frequently Asked Question offered on the web of National Tax Administration. After segmenting, the terms of the questions and answers in the document set will have weights due to Vector Space Model. When the natural language questions are aske

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LEE, YI-CHING, and 李沂靜. "Study Of The Rationality Of The Punishment On Tax Withhoders Within Income Tax Act Regulations." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/494pmj.

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碩士<br>國立中正大學<br>財經法律學系碩士在職專班<br>107<br>The basis of legal decree and standards of withholding rates have been modified several times to explore the unreasonable phenomenon under current withholding regulations and decrees, which derives disputes over the tax withholding practice. Under current withholding system, the nation considers the cost and efficiency of tax collection, and for the purpose of public interest, the tax withholders must declare to the taxing authority within the regulated period according to the withholding rates, withholding tax, and paying to national treasury when payin

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Chen, Chiao-Ling, and 陳巧玲. "A Study on Transfer Pricing Regulations of Business Income Tax." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/12310758342174388439.

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碩士<br>國立交通大學<br>經營管理研究所<br>93<br>Tax is an unavoidable cost for a profit-seeking enterprise. The enterprises have incentives to apply transfer pricing to reduce tax burden. However, Income Tax Law Article 43-1 is to prevent affiliated enterprises using transfer pricing to reduce tax burden. In December 2004, Ministry of Finance announced “non-Arm's length transaction of transfer pricing on business income tax auditing criteria”. But the objects of application or relevance penalty is not clear or even conflict with the integrated income tax laws. Particularly, the penalty clauses affect an

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chen, Eua, and 陳怡均. "American Tax Regulations on Transfer Pricing－Internal Revenue Code 482 Section." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/79978685765836926817.

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碩士<br>國立臺灣大學<br>會計學研究所<br>84<br>American Internal Revenue Code Section 482 governs inbound and outbound transfer pring transactions.Final regulations, released by IRS on July 1 1994,grant taxpayers more flexibility on "best" transfer pricing method and comparables.Flexibility increases at expense of contemporaneous documentations which fairly face large and small corporations. Final regulations are based on "Arm''s Length principle"and "commensurate with income principle".It also refer to "

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Ku, Cheng-Lun, and 谷政倫. "An Inventory Model with Different Carbon Tax Regulations and Vehicle Loadings." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/86773527124804787097.

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碩士<br>國立臺灣大學<br>工業工程學研究所<br>104<br>Owing to the impacts of globalization of industry and shorter life cycle at this present, retailors not only do a better job on inventory management to improve customer satisfaction and reduce cost but diminish carbon dioxide emissions has begun a major problem. The study of inventory management used to implement EOQ model, but most of studies just engaged into carbon-trade system or didn’t consider vehicle loadings. In this study, we construct an EOQ model with carbon tax regulation to examine how retailors get an equilibrium order point with a situation of

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CHUANG, CHIH-LIN, and 莊智霖. "The Legal Theory and Practice of the Act Governing Local Tax Regulations." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/atzkkx.

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碩士<br>國立高雄第一科技大學<br>科技法律研究所碩士專班<br>106<br>Abstract Central and local self-government fiscal policy has a long history with unbalanced distribution of financial income and wealth, and this already made the treasury of the local self-government in a situation of both deficit and unbalanced distribution. The local government treasury cannot work efficiently with these shortage situations and it will gain negative side effects on local public services. In fact, to solve the fiscal deficit, it must rely on the funds from central government; however, funds from central government are very limited, i

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Borges, Miguel António dos Santos. "A dynamic setting for understanding tax evasion." Master's thesis, 2016. https://repositorio-aberto.up.pt/handle/10216/86555.

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Borges, Miguel António dos Santos. "A dynamic setting for understanding tax evasion." Dissertação, 2016. https://repositorio-aberto.up.pt/handle/10216/86555.

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Chou, Lee-in, and 周利蔭. "The Effects of The Income Basic Tax Regulations On The Taiwan’s Stock Market." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/55274212427445726951.

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碩士<br>國立成功大學<br>企業管理學系專班<br>95<br>The Income Basic Tax Regulations (the Minimum Tax System), which came into effect on January 1, 2006 in Taiwan, initiate a major tax reform. Previously the businesses were exempted from capital gains tax in pursuance of Article 4, Section 1 of the Income Tax Law, and business income was free of tax pursuant to the Incentive Measures for Private-sector Participation in Public Construction and the Industrial Upgrading Guidelines. However, the capital gains and business income are taxable “basic incomes” under the new tax system. In view of the tax reform , this

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