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Dissertations / Theses on the topic 'What is imposed a tax'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Van, den Tempel Almaas Amanda, and Gustav Hillgren. "Carbon tax efficiency : What elevates it, and what undermines it?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-449069.

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The radical rise of global temperatures has put high pressure on the environment, leading to societal pressure towards politicians to reverse the trend. In light of this environmental crisis, economists all over the world agree that carbon taxes are the most cost-effective instrument for reducing carbon emissions. This study uses difference-in-differences analysis to examine the treatment effect of a carbon tax implementation in Denmark, Finland, Norway, and Sweden. Panel data from 24 OECD countries, between 1978 and 2004, is used throughout this study. This study has not found support that di

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2

Steyn, Theunis Lodewikus. "A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/25182.

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In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpaye

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3

Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).

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Hahne, Matilda. "Pesticide tax and agricultural trade : What has the effect been for Denmark?" Thesis, Umeå universitet, Nationalekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-187306.

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Environmental regulations’ effect on trade have been widely studied in these last couple of decades where the analysis generally has been focused on broad regulations and overall trade. In this thesis I take a more narrow approach and study the effect of the Danish pesticide tax on Denmark’s trade of certain agricultural products. I do so by using OLS on a modified gravity model to analyze Denmark’s net exports to 11 fellow Northern European countries of 5 groups of agricultural products. The results indicate that the tax has not had any significant, unambiguous effect on trade. There is furth

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Hebous, Shafik, and Alfons Weichenrieder. "What Do We Know about the Tax Planning of German-Based Multinational Firms?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4355/1/SSRN%2Did2521387.pdf.

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Abundant anecdotal evidence is in accord with rigorous research results confirming the existence of various forms of international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled researchers to study not only behavioural responses of US-based firms to taxation, but also of European and other multinationals. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in general and by German multinationals in particular. (authors' abstract)<br>Series: WU Internati

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Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. "What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5797/1/delivery.pdf.

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All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax comp

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Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexit

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8

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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Eberhartinger, Eva, and Margret Klostermann. "What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective." Institut für Revisions-, Treuhand- und Rechnungswesen, WU Vienna University of Economics and Business, 2006. http://epub.wu.ac.at/1096/1/document.pdf.

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In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in

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10

Emslie, Clare. "The tax deductibility of interest on money borrowed to pay penalties imposed by the Competition Tribunal in terms of the Competition Act, 89 of 1998." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4605.

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Section 59(1) of the Competition Act, 89 of 1998 authorises the Competition Tribunal to impose administrative penalties on firms who have committed prohibited forms of anti-competitive conduct, for example a penalty of R45 million was imposed on South African Airways (Pty) Ltd for abuse of dominance and a penalty of R98 784 869.90 was imposed on Tiger Consumer Brands (Pty) Ltd for price fixing. This paper will consider whether the interest expenditure incurred by a company, which raises a loan in order to pay such a penalty, would be deductible in terms of the general case law on the deductibi

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Hou, Annabel. "To What Extent Do Religious Institutions Provide a Societal Value? Is the Tax-Exempt Status Justified?" Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/scripps_theses/1298.

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Religious institutions have been tax-exempt from almost all taxes for more than two centuries. The two primary justifications used to protect this ‘status’ is the constitution and the concept that churches provide positive externalities that believers and non-believers all benefit from. This paper examines the relationship between religiosity and five socially important characteristics: high school graduation rate, a divorce rate, incidence of domestic violence, and levels of substance abuse and crime. I run multiple simple and full regressions across 207 counties in Texas. In four of the five

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Braun, Julia. "The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?" WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3816/1/SSRN%2Did2171782.pdf.

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The current international tax system diverges greatly from a theoretically "optimal" tax system. One reason for this discrepancy may be that politicians strive for other objectives rather than making tax rules that comply with the theoretical concepts of optimal taxation. In this article, I overview the approaches used in the economic and legal literature to explain the motivations of the people making international tax policy and contrast them with observations from the "real world". This article illustrates that the making of international tax policy is affected by many different factor

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Vrana, Amela, and Johanna Andersson. "Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-816.

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<p>Abstract</p><p>The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxati

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Carendi, Isabel, and Maria Lilliestierna. "Associated Enterprises : What is the meaning of “participation in control”?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-550.

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<p>När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de

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D'Ascoli, Joseph. "The Lure of Gambling: What State Governments Can Gain from the Legalization and Expansion of Gambling." Thesis, Boston College, 2006. http://hdl.handle.net/2345/372.

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Thesis advisor: Richard McGowan<br>Gambling, both in the casino-style and lottery forms, has risen to become a major component of the entertainment industry in the United States. State governments are the gatekeepers of this growing industry, holding the power to legalize and regulate all aspects of gambling. This thesis explores the rationale state governments have for legalizing gambling as well as the impact gambling tax revenues have for state budgets. The main focus is casino-style gambling, as casino-style gambling in particular is being pursued for expansion by numerous states in a vari

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Velazquez, Leyer Ricardo. "Who got what from social policy reforms in Mexico? : the redistributive potential of changes in the tax/benefit system between 1994 and 2012." Thesis, University of Bath, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669037.

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Social policy has been transformed in Mexico during the last two decades. Social insurance programmes on which welfare provision was based throughout the twentieth century have been retrenched and new social assistance programmes have been introduced and expanded. This thesis aims to reveal the redistributive potential of these social policy reforms. The research maps the changes in the welfare policy architecture and estimates their vertical and horizontal redistributive effects. The study identifies the winners and losers of the reform process, the specific changes in the structure of the ar

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Song, Jane (Zhiyan). "What is the cost of the APB 23 assertion? indefinitely reinvested foreign earnings, investment profitability, and financial reporting incentives." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6503.

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In December 2017, Congress enacted the Tax Cut and Jobs Act (TCJA), which transitioned the U.S. to a quasi-territorial tax system and reduced incentives for U.S. multinational firms to invest overseas. Although prior studies find that the U.S. repatriation tax motivates firms to reinvest earnings offshore, they do not differentiate between investment outcomes attributable to tax deferral and financial reporting motives. I investigate the effect of financial reporting incentives to designate foreign earnings as indefinitely reinvested (IRFE) under APB 23 on foreign investment. Using a sample of

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Evans, Alexandra Claire Margaret. "What is a conceptually possible flow through design for an alternative vehicle in the private context in domestic income tax legislation? With an applied case study on the Australian business trust." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15791.

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The central question that this thesis asks and addresses is - what is a conceptually possible flow through design in domestic income tax legislation for an alternative vehicle that is used in the private context? There is a need for such a design because, although such a vehicle should be treated as a conduit as far as possible, Australia has tended to favour modified entity tax designs. This question is highly relevant to the trust in Australia because it is now the main alternative to the company for carrying on business in the private context. The thesis develops an answer by comparing US a

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19

Rupping, Jacobus Adriaan. "Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86326.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax

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Olsson, Sanna. "Koncernbidragsspärren - En analys av gällande rätt ur ett företagsperspektiv." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19299.

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Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag. Uppsatse

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Duong, Phuoc Tra My <1991&gt. "WHAT MAKES OPPO SUCCEED IN THE VIETNAM MARKET? Background of the study Vietnam has become an emerging country and attractive retail market in the globe (Deloitte, 2014). Modern retail platform was introduced and have been blooming in Vietnam such as convenience stores, special stores and shopping centers (Trinh & Tran, 2014). The country is in the progress of transforming into digital economy, evidenced through high growth in electronic commerce and customer interaction through social network, etc. (Cameron et al., 2019). According to the Statista (2020), number of smartphone users in Vietnam was nearly 36 million in the end of 2019 and it is expected at 43 million by 2022. The growth in smartphone market was captured at 84% in 2017 and 95% of people in the cities have owned smartphone while the percentage of people with smartphone usage in rural area is reached up 68% (Nielsen, 2019). One of the attractive points in smartphone market is high population based with more than 94 million people (General Statistics Office, 2020). Vietnamese people spent more time reading news, playing games and conducting social interactions through social media network (Appota, 2018). These factors promote the entry of giant smartphone and electronic manufacturers such as Samsung and LG. Samsung has penetrated Vietnam for a long time and the Korean manufacturers established some factories in the country to enjoy lower tax rate and attractive labor cost (Sturgeon & Zylberberg, 2016)." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17718.

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Rationales Currently, Vietnamese people have variety of product choice in smartphone market. The survey conducted by Q&Me (2018) revealed top smartphone brands in Vietnam, including Apple, Samsung, Oppo, Xiaomi and Nokia, in which the first three smartphone brands have gained high brand recognition from the respondents. Key competitive advantage of Apple is luxurious and strong proud-to-have image while Samsung is positioned as a band of quality and design and Oppo is more famous in term of its camera features (Q&Me, 2018). However, Apple has not been setup its official store in Vietnam while

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Lu, Hui-ling, and 陸惠玲. "The Study of Optimal Government-Imposed Environment Tax." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/80182625725809629165.

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博士<br>南華大學<br>企業管理系管理科學碩博士班<br>100<br>This paper uses the environment rent philosophy to explain a rationale for government taxation and principles of taxation, and uses mathematical models to specifically discuss practical problems of government pollution taxation under this philosophy. First, under a given government tax rate, this paper considers solving environmental problems through levying a consumption pollution tax. In this model, the manufacturer decides not only the optimal price, but also the optimal pollution content for a unit of product. The optimal pollution content is used f

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Черногор, С. В. "Податок на доходи фізичних осіб: бюджетна та регулююча роль". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7557.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – система оподаткування доходів фізичних осіб. У роботі розглядаються теоретичні аспекти оподаткування доходів фізичних осіб. Досліджена соціально – економічна сутність оподаткування доходів фізичних осіб. Розглянуто механізм стягнення податку на доходи фізичних осіб та організація оподаткування доходів фізичних осіб – підприємців в Україні. Проаналізовано фіскальне значення оподаткування доходів фізичних осіб в Україні. Визначена роль податку на доходи фізичних осіб у бюджеті міста Одеси. Розкриті проблеми опо

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Ho, Chien-hsun, and 何建勳. "A Study of Local Government-Imposed Jurisdiction Carbon Tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/24590954070144890167.

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碩士<br>雲林科技大學<br>科技法律研究所<br>98<br>Imposition of carbon tax, levied in Europe after 1990, countries are starting their own carbon tax. My response to the goal of saving energy and reducing carbon, but also the rise of the tax levied Discussion energy, green tax in Taiwan has been more constant attention. Among these "carbon tax" caused the largest attention, following the wishes of Hualien County, central government would not impose a carbon tax is for future reference, the Yunlin County has proposed a carbon tax regulations to the central checkpoints, again has been the central "not prepared Ch

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CHIANG, TE-KANG, and 江得港. "The Study of Imposed Transaction Tax Methods on Cross Border Electronic Commerce." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/83634597858211208117.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>The number of Internet usage and E-Commerce increase every year, because of the prevalence of web application. It allows e-commerce transactions popularly, and makes the virtual size of the market has expanded each year. Because the Internet has no boundary and, transaction privacy so the tax regulator can’t control people's e-commerce transactions. Therefore, it causes national tax base has been seriously eroded, loss huge of revenue. To find out the plight of the current imposed tax, serve to improve facilitate the collection authority, to curb evasion taxes.

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LIN, SHU-ZHEN, and 林淑貞. "The effects of imposed imagery for the mildly retarded on remembering what they read." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/08159503214093077649.

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Mitskevich, Alina Yurievna. "Comparative analysis of federal income tax imposed on U.S. C corporations and Russian joint stock companies." 2004. http://purl.galileo.usg.edu/uga%5Fetd/mitskevich%5Falina%5Fy%5F200408%5Fllm.

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ling, Hsu feng, and 許鳳玲. "A Study on the Critical Success Factors of Local Government Imposed on the Building Site Provisional Tax." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/31891948676977847329.

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碩士<br>國立彰化師範大學<br>商業教育學系<br>100<br>Tucheng City Office, Danshui Township Office, Wugu Township Office, and Yingge Township Office have been impose the building site provisional tax for the development of self-financing resource according to the Act Governing Local Tax Regulations. In this study, we are in-depth investigated and analyzed the critical successful factors of the aforementioned case. In this study, following the literature, data were collected and summarized and statistically analyzed by the analysis of , the in-depth interviews of experts and scholars ,the common discussion of ele

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Wallis, Kimberly Dawn. "Inequality in British Columbia : what role does tax policy play?" Thesis, 2006. http://hdl.handle.net/2429/18248.

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In 2001 a new provincial government was elected in the province of British Columbia, the BC Liberal party. During their election campaign they promised that lower personal income taxes would stoke the BC economy. Although personal income taxes were lowered after their election, high income earners were given a much higher proportion of the tax cut (when looked at as a dollar value per person) than middle and lower income earners. Further, since government service fees increased in many areas, it is possible that middle and lower income earners may have found themselves paying more to the gover

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Maritz, Salme-Marie. "Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed." Diss., 2016. http://hdl.handle.net/2263/53155.

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"Assessed losses : an investigation into the restrictions imposed on a taxpayer, prohibiting the utilisation of the relief from taxation arising from an assessed loss." Thesis, 2004. http://hdl.handle.net/10413/1492.

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Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that has sustained an assessed loss to carry forward the balance of assessed loss and be set off against income earned in the future years. In addition, the loss sustained from one source may be set off the income from another. The assessed loss may be carried forward indefinitely, provided the taxpayer does not fall foul to a provision that restricts the continued use of the assessed loss. The taxpayer's right to retain, carry forward and utilise the assessed loss will be lost if: • The taxpayer's debt(s) are reduced or extingu

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CHEN, YU-CHUN, and 陳鈺錞. "What is General Texbooks Do Not Tell Us－Global Tax Planning in the International Financial Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/h9su99.

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碩士<br>國立暨南國際大學<br>管理學院經營管理碩士學位學程碩士在職專班<br>105<br>Introduction:Private banks are derived from the so-called secrecy system, has been used for three centuries, the rich and rich tax evasion has become normal, but in the face of information technology transparent development era, FATCA signed for the world's wealthy cast shock , But this major changes in the international environment, textbooks and books are lack of discussion, it is worth further to explore. Research methods:The use of several different, involving the global taxation among the high net worth as a case to the financial planner p

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Pethan, Donny. "What is the effectiveness of the South African Revenue Services accreditation scheme / program on improving the rate of compliance and promoting trade facilitation?" Thesis, 2003. http://hdl.handle.net/10413/2479.

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South Africa's re-integration into the global trading economy and its participation in various trade agreements has resulted in an increase in the number of import and export transactions processed by the South African Revenue Services Customs Division. Importers and Exporters are expanding into new markets and regions, which require them to adhere to the legislative administrative requirements, enforced at the various designated Customs branch offices. To achieve Customs compliance, it is necessary that importers and exporters make the correct declaration to the SARS and make available the ap

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