Tesis sobre el tema "Inheritance and trasfer tax"

Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only half of what they would have been without under-reporting. Moreover, preferences and means for under-reporting were not only prevalent among the wealthy, but also among those receiving relatively small inheritances. The study contributes to a growing literature on tax avoidance and evasion by estimating the extent of estate size under-reporting, its effect on government revenues and by showing that it was widespread in the population.
Essay 2: There is an ongoing debate about whether or not inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness inducing responses consistent with tax planning, but that these are not widespread or efficient enough to reduce the overall tax burden in the study population. Our results, similarly to those of Kopczuk, show that people appear to postpone some decisions about their estates until shortly before death.
Essay 3: Small businesses form an essential part of all economies, making it necessary to understand the conditions under which they operate. This paper contributes to that understanding by studying how survival, income and profits of small businesses change when their owners receive inheritances. Using a difference-in-differences strategy and Swedish registry data on small businesses and estate reports, it is shown that survival rates increase with almost three percentage points when the owners receive inheritances of, on average, SEK 275,000. However, the profits of the surviving small businesses and the income of their owners do not increase, indicating that the inheritance did not increase survival by making investments possible, investments to increase profits and income, but by enabling small business owners of lower ability to subsist. The study contributes to the literature on the conditions for small businesses by providing causal evidence on the effect of increased access to capital among existing businesses. It thereby complements the rich literature on the role of capital for small business start-ups.
Essay 4: This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic success appear to be the main driving factors behind the treatment effect. Our findings suggest that the low salience of inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies.
Series: INEQ Working Paper Series

Ce travail de thèse a pour objectif d’étudier l’impact de l’introduction de la taxation des héritages sur la croissance et l’offre de travail, en considérant la diversité des transferts familiaux intergénérationnels. En effet, la transmission familiale peut être éducative, culturelle, patrimoniale, ou encore perçue comme un transfert en temps. Toutes ces formes de solidarités familiales génèrent des externalités, qui impactent différemment la croissance et l’offre de travail, ce qui peut affecter l’efficacité des politiques fiscales. Ainsi, l’impôt successoral réduit l’incitation à épargner mais peut accroître l’investissement éducatif ou les transferts en temps, ce qui peut affecter positivement la productivité des ménages et l’offre de travail. Nous développons ici des modèles théoriques à générations imbriquées avec altruisme envers les descendants. La thèse est composée de trois chapitres. Le premier chapitre permet d'étudier l’impact de la non-disponibilité de la dette publique sur la politique de redistribution intergénérationnelle mise en place par le gouvernement, en utilisant uniquement l'impôt sur les revenus du travail et l'impôt successoral. Il permet aussi d’analyser son effet sur la croissance économique et les transferts familiaux intergénérationnels, consistant en des legs et des dépenses d’éducation, en mettant en évidence le rôle central de la taxation de l’héritage. Le second chapitre propose un modèle avec legs et transferts de temps descendants, dont l’objectif est de montrer les différences entre la taxation de l’héritage et la taxation du capital de cycle de vie, sur le comportement des ménages. Nous montrons que l’utilisation de la taxation de l’héritage à la place de celle du capital peut être une reforme Pareto-améliorante, en fonction de l’effet de la réforme sur l’offre de travail. Enfin, le troisième chapitre s’intéresse aussi à la comparaison entre taxation du capital et taxation de l’héritage, dans un modèle où les dynasties sont différentes en termes de productivité et de niveau d'altruisme. Ce chapitre démontre qu’appliquer l'impôt successoral à la place de celui du capital, peut améliorer à long terme, le bien-être des moins altruistes et, dans certains cas, peut être Pareto-améliorante, si les ressources disponibles pour les plus altruistes augmentent avec la réforme
This thesis analyzes the impact of inheritance taxation on growth and labor supply, considering the diversity of intergenerational family transfers, such that bequests, parent's education spendings or time transfers. These forms of family solidarity generate externalities, which impact growth and labor supply, and affect the effectiveness of tax policies. Concerning inheritance tax which reduces the incentive to save, it can also increase educational investment or time transfers, which can positively affect household productivity and labor supply. For this purpose, we use overlapping generations models with altruism towards offspring. The thesis is divided into three chapters. The first chapter studies the impact of public debt on intergenerational transfers and on human capital growth, using a simple tax structure with labor and bequest taxes. In this model, parents augment their children's income through education and bequest. When public debt is not available, we show that the long run growth is higher thanks to an increase of the gap between the two taxes, which underlines the role of inheritance taxation. The second chapter proposes a model with rational altruism textit{`a la} Barro, where time transfers and bequests are available to parents. We analyze a shift from capital income tax towards inheritance tax, leaving constant the capital labor ratio. We show that this reform may increase welfare of all generations. Welfare improvement mainly depends on the effect of the reform on the labor supply. This tax reform is also implemented in the third chapter where we consider that dynasties differ in productivity and altruism. We show that the tax reform increases the welfare of less altruistic dynasties but decreases welfare of the most altruistic one. Extending the model with time transfers and elastic labor supply, we identify situations where the tax reform is Pareto improving

Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.

This diploma thesis is focused on a critical comparison of the tax burden on real estate in the Czech Republic and in selected countries of the European Union. At first, comparison will be implemented on the general level, after that a practical calculation for the most popular type of housing will be realized. This thesis provides a comprehensive view of the tax on real estate and business transfer. A comparison of taxes related with real estate in the countries of the European Union will be used for a prediction of the tax burden on real estate in the Czech Republic for the following years.

The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.

This thesis examines the case for a wealth transfer tax in Thailand, against the background, inter alia, of the failure of Thailand’s defunct tax law on estate and inheritance (the Estate and Inheritance Tax Act, 1933). Thailand has a significant problem with income and wealth distribution, with an increasing gulf between the rich and the poor—a root cause of the nation’s ongoing political conflicts. Such substantial economic inequality is partly caused by imbalances and inequalities in the Thai taxation system, and it will be argued that the tax system requires restructuring through the introduction of the wealth transfer tax. This would be a significant tax policy initiative that may assist in tackling a root cause of Thailand’s political and economic crises. In addressing the above issues, this thesis examines aspects of the US federal estate and gift taxes and the UK inheritance tax systems. Comparisons between the criteria, rules and concepts in the US and UK systems reveal that Thailand should not simply import wholesale the approach of either country. Both systems have commendable features that may, when combined, help address the causes of the failure of the Thai Estate and Inheritance Tax Act of 1933. It will be argued that a wealth transfer tax should be introduced in Thailand, in the form of a transferor-based system, which incorporates selected criteria, rules, and concepts arising from both the US and UK jurisdictions. In adopting the proposed reform, it is essential to consider Thailand’s political, economic, social and legal contexts, including Thailand’s current legislation relating to wealth transfers, as such laws will inform and partly shape the drafting of a prospective wealth transfer tax in Thailand.

Thesis (MAcc)--University of Stellenbosch, 2009.
AFRIKAANSE OPSOMMING: Met die bekendstelling van kapitaalwinsbelasting in 2000 was belastingpligtiges en belastingadviseurs bekommerd oor die invloed daarvan op belasting- en boedelbeplanning. Om die volle impak daarvan te verstaan moet die werking van kapitaalwinsbelasting ondersoek word. Paragraaf 10 van die Agste Bylae definieer die belasbare kapitaalwinste vir die jaar van aanslag. Hiervolgens word kapitale winste in die hande van verskillende belastingpligtiges teen verskillende “koerse” belas. In die algemeen word daar na Paragraaf 10 verwys as die insluitingsartikel wat op kapitaalwinste van toepassing is. Aangesien slegs ‘n “gedeelte” van kapitaalwinste onderhewig is aan normale belasting is een van die grootste faktore in die huidige belastingomgewing steeds om te onderskei tussen inkomste van ‘n kapitale of nie-kapitale aard. Deur die toepassing van Paragraaf 10 word kapitaalwinste gerealiseer deur Trusts en Maatskappye teen hoër koerse belas, as in die geval van individue. Dit het tot gevolg dat belastingpligtiges en belastingadviseurs die gebruik van trusts as ‘n effektiewe hulpmiddel vir boedelbeplanning begin bevraagteken het. Die effektiewe belastingkoers van toepassing op kapitaalwinste gerealiseer deur individue is egter die laagste van al die verskillende belastingpligtiges. Wanneer ‘n individue te sterwe kom is sy boedel onderhewig aan boedelbelasting, wat ‘n verdere belasting las tot gevolg het. Indien ‘n trust effektief toegepas word tydens die opstel van ‘n boedelplan vir ‘n individu sal die bates van die trust nie onderhewig wees aan boedelbelasting nie. Deur die verskeie opsies wat beskikbaar is vir ‘n belastingpligtige, wanneer hy ‘n besluit moet neem watter beleggingsvoertuig hy moet gebruik vir die belegging, kan die effektiewe belastingkoerse vergelyk word. Deur die uitkomste van die verskeie opsies teenoor mekaar te vergelyk bewys dit dat indien ‘n trust korrek aangewend word, dit steeds as ‘n effektiewe hulpmiddel in ‘n boedelplan kan aangewend word. Tydens die uitvoer van die vergelyking van die verskillende opsies wat vir die belastingpligtige beskikbaar is, is die tydwaarde van geld buite rekening gelaat. Indien die lewensverwagting van ‘n individu in berekening gebring word kan die uitkoms van die vergelyking moontlik anders wees. Deur dit alles in ag te neem bevestig dit weereens dat elke individue se boedelplan uniek sal wees indien sy persoonlike finansiële omstandighede in ag geneem word.
ENGLISH ABSTRACT: With the introduction of capital gains taxation in 2000, taxpayers and their advisors feared the impact thereof on tax planning and estate planning. To determine the impact thereof the taxation of capital gains must be understood. Paragraph 10 of the Eight Schedule define the taxable portion of capital gains for the year of assesment. Paragraph 10 is also commonly known as the inclusion clause applicaple on capital gains. This application of paragraph 10 has the effect that capital gains realised by different types of taxpayers are taxed at different rates. Due to the application of paragraph 10 only a portion of the capital gain realised by the taxpayer is subject to normal taxation. Therefor one of the biggest concerns for taxpayers still is to determine if income are of a capital nature or not. The inclusion rate, according to paragraph 10, applicable on capital gains realised by trusts and companies is higher than that of a individual and gives rise to a bigger tax burden relating to capital profits for trusts and companies. Therefor taxpayers and their advisors doubt wether a trust could still be used as an effective tool for estate planning. The effective tax rate on caiptal gains for individuals is the lowest for all types of taxpayers. But when an individual dies his estate is subject to estate duty, which leaves an additional burden for an individual to take into account. When a trust is effectively utilised in preparing an estate plan for an individual, the assets of the trust should not be subject to estate duty. By evaluating the effective tax rates applicable to the different options available to a taxpayer when he needs to determine which investment vehicle to use when making an investment, a comparision can be made. By comparing the effective tax rates a conclusion can be drawn that a trust can still be used as an effective tool for estate planning when utilised properly. When the comparison was made the time value of money was ignored. If the life expectancy of a individual are taken into account the outcome could be different. When everything is taken into consideration the conclusion is that the estate plan for every individual is unique and determined by his or her personal financial circumstances.

The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The thesis examined the current system of the taxation of wealth in South Africa with an emphasis on the taxes that apply upon the death of the taxpayer. The focus of the research was on the problems associated with estate duty, namely the issue of double taxation; the alleged cumbersome administration of the tax and the limited revenue that it brings in; it’s questionable efficacy due to extensive estate planning on the part of taxpayers while they are still alive and its lack of uniformity with other wealth taxes. An interpretative research approach was followed which involved analysing documentary data. The conclusions that were reached were that estate duty as a wealth tax in South Africa has been rendered ineffective due to the inherent problems associated with its application, namely the fact that double taxation exists, not only in the context of capital gains tax, but also in that taxpayers resent being taxed upon death after having paid income tax during their lives. The perceived unfairness that is associated with estate duty has caused the creation of a secondary industry of estate planning, with the aim of minimising estate duty, which industry has resulted in the ineffectiveness of estate duty and its limited revenue. No evidence could be found regarding the Treasury’s assertion that estate duty is a cumbersome tax to administer. The final conclusion reached was that the current estate duty regime needs to be overhauled preferably by extending the current system of capital gains tax and abolishing estate duty, with due consideration being given to the consequences associated therewith.

This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.

Thesis (LLM)--University of Stellenbosch, 2004.
ENGLISH ABSTRACT: This study deals with a theoretical and practical investigation of the subject discipline of estate planning in order to identify a reliable and appropriate estate planning model. For purposes of this study, the investigation is restricted to the development of such a model in respect of a person within the niche of an average salary earner with the focus on an appropriate financial planning in respect of his death. An investigation is conducted into the basis from which the subject emerged and developed. It is determined that this basis is the method of successionand that it also forms an integral part of any proposed estate planning. Relevant principles and the methods of succession which were in force in the Roman, Roman-Dutch and English law of succession are analysed. Through the historic development, against the background of these systems, a link is made to the South African law of successionand the position in terms of the South African law is determined. The theoretical basis of the subject discipline is also laid down. The different role players involved are identified in the process and the proposed estate planning process is identified and described. The administration of estates process within the context of the English law is compared with the same process in the context of the South African law through a comparative study. This investigation is limited to those aspects of the administration of estates process important for purposes of estate planning, especially in view of the influence that the rules of the Englishlaw had on the South African law in respect of this process. Practical problems currently experienced by trust companies in respect of the administration of estates are also identified and analysed. These problems also indicate the need for the identification of a reliable and appropriate estate planning model. The identification of an appropriate estate analysis model is identified as an essential control mechanism for the proposed estate planning model. This model is furthermore expanded in order to point out the problem areas in respect of different scenarios with a determined conventional family construction as the basis for the analysis. Available estate planning instruments and techniques are identified as aids in order to facilitate the testator's estate plan by virtue of the proposed estate planning model. Testamentary mechanisms are distinguished from inter vivos mechanisms and applicable legislation is discussed. A reliable and appropriate estate planning model is identified, bearing in mind the results of the researchconducted. This study is concluded with an adjudication and consolidation of the results of the research with a special reference to the implementation phase of an estate plan and the frequent revision thereof.
AFRIKAANSE OPSOMMING: Hierdie studie handeloor 'n teoretiese en praktiese ondersoek van die vakdissipline boedelbeplanning met die oog daarop om 'n betroubare en toepaslike boedelbeplanningsmodel te identifiseer. Die ondersoek word vir doeleindes van hierdie studie beperk en afgebaken tot die ontwikkeling van so 'n model vir 'n persoon wat homself in die nis van die gemiddelde salaristrekker bevind met die fokus op 'n toepaslike finansiële beplanning vir die intrede van dié se dood. Daar word ondersoek ingestel na die basis waaruit dié vakdissipline ontstaan en ontwikkel het. Daar is gevind dat die metode van erfopvolging daardie basis uitmaak en ook 'n integrale deel vorm van enige boedelbeplanningwat onderneem word. Relevante beginsels en die metodes van erfopvolging soos dit in die Romeinse, Romeins- Hollandse en Engelse erfreg gegeld het, word ontleed. Met die historiese ontwikkeling in hierdie stelsels as agtergrond, word daar by die Suid-Afrikaanse erfreg aangesluit en die posisie volgens die Suid- Afrikaanse reg bepaal. Die teoretiese grondslag van die vakdissipline word ook vasgelê. Die verskillende rolspelers betrokke by die voorgestelde boedelbeplanningsproses word geïdentifiseer en die voorgestelde boedelbeplanningsprosesword beskryf. Die boedelberedderingsprosesword ook binne die konteks van die Engelse reg met dié proses binne die konteks van die Suid- Afrikaanse reg deur 'n regsvergelykende studie vergelyk. Hierdie ondersoek word ook beperk tot daardie aspekte van die beredderingsproses wat vir doeleindes van boedelbeplanning van belang is, juis in die lig van die invloed van die Engelsregtelike reëls op die Suid-Afrikaanse reg ten aansien van gemelde proses. Praktiese probleme wat tans tydens die beredderingsproses van bestorwe boedels deur trustmaatskappye ervaar word, word ook geïdentifiseer en ontleed. Hierdie probleme ondersteun ook die behoefte aan die identifisering van 'n betroubare en toepaslike boedelbeplanningsmodel. Die identifisering van 'n toepaslike boedelontledingsmodel word aangetoon as 'n onontbeerlike kontrolemeganisme van die voorgestelde boedelbeplanningsmodel. Hierdie ontledingsmodel word ook uitgebrei om probleemareas ten aansien van verskillende scenario's uit te wys met 'n bepaalde konvensionele gesinskonstruksie as die basis vir die ontledingsmodel. Beskikbare boedelbeplanningsinstrumente en -tegnieke word geïdentifiseer as hulpmiddels om die erflater se toepaslike boedelplan ingevolge die struktuur van die voorgestelde boedelbeplanningsmodel te fasiliteer. Testamentêre meganismes word van inter vivos meganismes onderskei en toepaslike wetgewing word ook bespreek. Na aanleiding van die resultate van hierdie navorsing word 'n betroubare en toepaslike boedelbeplanningsmodel geïdentifiseer. Die studie word afgesluit met 'n beoordeling en samevatting van die resultate van die navorsing met 'n spesifieke verwysing na die implementeringsfase van 'n boedelplan en die gereelde hersiening daarvan.

Thesis (MComm) Stellenbosch University, 2005.
AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates (byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word sodanige bate-oordrag se markwaarde gewoonlik (volgens die mening van die belastingskrywers, Keith Huxham en Phillip Haupt) deur die toestaan van 'n rentevrye leningsrekening aan die trust gefinansier. Die vermindering van die bedoelde uitstaande skuld by wyse van skenkings van die vereffenaar, het met die verordening van belasting op kapitaalwins (BKW) op 1 Oktober 2001 'n BKW-dilemma vir sodanige trust geskep. 'n BKW-aanspreeklikheid ingevolge paragraaf 12(5) van die Agtste Bylae tot die Inkomstebelastingwet, NO.58 van 1962, soos gewysig, (hierna as "die Wet" verwys) sal in hierdie omstandighede vir die trust ontstaan, omrede die toepaslike vermindering as 'n vermindering van 'n debiteur (die familietrust) se skuld (die uitstaande leningsverpligting) deur 'n krediteur (die vereffenaar) teen geen vergoeding beskou mag word. Belastingraadgewers in die algemeen adviseer gevolglik (volgens onder meer die siening van 'n regskonsultant van San lam Trust, Elmarene Erasmus) hulle kliente dat 'n trust benut moet word op 'n wyse wat verseker dat die vereffenaar nie die trust se tersaaklike uitstaande leningsrekening vir geen werklike betaling verminder nie. 'n Werklike betaling van die skenking word derhalwe voorgestel. Sodanige werklike betaling word bewerkstellig deurdat die vereffenaar 'n bedrag geld ten bedrae van R30 000 (die skenkingsbelasting-vrystellingsperk ingevolge artikel 56(2)(b) van die Wet) direk aan die trust betaal of andersins 'n tjek vir die betrokke bedrag aan die trust uitreik. Teen die einde van die belastingjaar, dit wil se nadat die toepaslike skenking ontvang is, besluit die trustees van die trust meestal om die kontant, wat per die trust se rekeningkundige rekords op hande is, aan te wend ter aflossing van 'n gedeelte van die uitstaande leningsverpligting aan die vereffenaar verskuldig. Daar word deurgaans veronderstel dat die toepaslike trust in hierdie omstandighede oor geen verdere uitstaande skuld, rentedraend al dan nie, beskik nie. Deur te aanvaar dat die vereffenaar nie.regstreeks afstand doen van 'n gedeelte van die uitstaande lening vir geen betaling nie, is die waarskynlikheid dat 'n BKWaanspreeklikheid vir die trust (vanwee enige leningsvermindering) sal ontstaan deur middel van die studie bepaal. Die betekenis van die frase "verminder of afgelos" ("reduced or discharged" per die Engelse teks van die Wet) ingevolge paragraaf 12(5) van die Agtste Bylae tot die Wet is onder meer verklaar aan die hand van die woordeboekbetekenis van die woorde "reduced" en "discharged" en die strekking van "kwytskelding" en "voldoening" as relevante vorme van tenietgaan van 'n verbintenis (byvoorbeeld, 'n uitstaande leningsverpligting) kragtens die Suid-Afrikaanse kontrakte- en handelsreg. Die skrywer het die gevolgtrekking gemaak dat die betrokke frase dui op die gedeeltelike of algehele kwytskelding deur 'n krediteur van 'n skuld (soos byvoorbeeld, 'n uitstaande leningsverpligting) wat deur 'n debiteur aan die bedoelde krediteur verskuldig is. Voldoening (as 'n verskyningsvorm van die tenietgaan van 'n verbintenis) aan 'n skuld op 'n gedeeltelike of volledige basis deur middel van die betaling van 'n bedrag geld of 'n tjekbetaling kan egter volgens hierdie gevolgtrekking nie as 'n vermindering of aflossing van 'n skuld teen geen vergoeding ingevolge paragraaf 12(5) van die Agtste Bylae tot die Wet gesien word nie. Die sogenaamde "verwisseling van tjeks" - prosedure ter ondersteuning van die tersaaklike skenking- en leningvermindering-betalings is vir studiedoeleindes as 'n ekwivalent vir 'n verwisseling van 'n bedrag geld geag. 'n Ondersoek na die relevante howe se benaderings in Suid-Afrikaanse belastingsake [naamlik, ITC 1583 (1993) 57 SATC 58, ITC 1603 (1995) 58 SATC 212 en ITC 1690 (1999) 62 SATC 497] asook buitelandse sake [naamlik, Richard Walter (Pty) Limited v Commissioner of Taxation (1996) 67 FCR 243; 33 ATR 97 en MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Limited (2001) UKHL 6; (2001) 1 ALL ER 865] ten aansien van sodanige prosedure, het aangetoon dat dit benut kan word as 'n grondslag vir die geldige nakoming van, oftewel voldoening aan 'n verbonde party se uitstaande skuld ingevolge 'n tersaaklike transaksie of reeling. Die onderliggende transaksie of reeling moet egter oor 'n regsgeldige uitwerking beskik, ooreenstemmend met die toepaslike regsgeldige bedoeling van die betrokke partye. Analisering van die vermindering van 'n trust se uitstaande leningsverpligting in samehang met die voorafgaande ontvangs van skenkingbetalings, het ook met verwysing na die gemeenregtelike wese bo vorm - leerstuk geskied. Hierdie ontleding het onder andere benadruk dat die belastingdoeltreffende werking (veraI in 'n BKW-konteks) van die bestudeerde reeling die aanwesigheid van egte ("genuine") en ongesimuleerde skenkingen leningvermindering-betalings, ooreenkomstig die regsgeldige bedoeling van die vereffenaar en trustees van die familietrust, om onderskeidelik skenkings en leningverminderings teweeg te bring, vereis. Die moontlike toepassing en effek van artikel 103(1) van die Wet (die Suid-Afrikaanse algemene teenvermydingsbepaling) op die bestudeerde reeling, is oorweeg deur onder meer ag te slaan op die siening van belastingskrywers (soos byvoorbeeld, D. Clegg, M.A. Kolitz en K. van der Linde) aangaande die uitwerking van hierdie bepaling op transaksies en reelings in die algemeen. Die skrywer het tot die gevolgtrekking gekom dat die toepaslike skenking- en leningvermindering-betalings onderskeidelik op 'n afsonderlike basis oor bona fide besigheidsdoelwitte moet beskik. Die besigheidsdoelwit van die skenkingbetalings mag byvoorbeeld verband hou met die vereffenaar se oogmerk om sy of haar persoonlike bates buite die bereik van sy of haar ondernemingskrediteure te plaas, gegewe die aanname dat die vereffenaar 'n sake-ondernemimg bedryf. Die leningvermindering-betalings se gepaardgaande besigheidsdoelwit mag weer betrekking he op die verbetering van die familietrust se balansstaatposisie soos weerspieel deur finansiele verhoudingsgetalle met betrekking tot onder andere Iikwiditeit en solvabiliteit. Verder is dit in hierdie verband van essensiele belang dat daar geen skakel of verbintenis tussen die onderliggende betalings moet bestaan nie. Die belastingskrywer, M.L. Stein se mening bied steun vir die belang van die afwesigheid van die bedoelde interafhanklikheid. Die teenwoordigheid van die betrokke besigheidsdoelwitte tesame met die ontbreking van enige interafhanklikheid tussen die relevante betalings, behoort dus (volgens die skrywer se beskouing) te verhoed dat die belastingeffektiewe werking (veral in 'n BKW-verband) van die reeling onder oorweging deur artikeI103(1) van die Wet se toepassing en effek ter syde gestel word. Die skrywer het tot die slotsom gekom dat egte, onvoorwaardelike (jaarlikse) skenkingbetalings deur die vereffenaar aan sy of haar familietrust wat aan die einde van die belastingjaar opgevolg word deur ongesimuleerde leningvermindering-betalings, geInisieer deur die trust se trustees sonder enige inmenging of invloed van die vereffenaar, na aile waarskynJikheid'n BKW-dilemma vir die familietrust (in die vorm van 'n BKW-aanspreeklikheid per paragraaf 12(5) van die Agtste Bylae tot die Wet ten aansien van enige leningsvermindering) sal uitskakel.
ENGLISH ABSTRACT: When a natural person (the settlor) decides to transfer his or her growth assets (for example, fixed property or shares) to his or her family trust, the market value of such a asset transfer is usually financed (according to the opinion of certain tax authors, for instance, Keith Huxham and Phillip Haupt) through the grant of a interest free loan account to the appropriate trust. The reduction of the proper indebtedness by way of donations from the settlor, created a capital gains tax (CGT) dilemma for the trust concerned since the commencement of CGT on 1 October 2001. A liability for CGT in terms of paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962, as amended, (hereinafter referred to as ''the Act'1 will arise in these circumstances in respect of the trust, because the applicable reduction may be seen as a reduction of the debt (the outstanding loan account) of a debtor (the family trust) by a creditor (the settlor) for no consideration. In general, tax consultants consequently advise their clients (in accordance with, among others, the view of Elmar{me Erasmus, a legal advisor of Sanlam Trust) that a trust should be utilise in a manner which would ensure that the settlor does not reduce the outstanding loan account of the relevant trust for no actual payment. Hence an actual payment of the donation is proposed. The real payment as such is accomplish through the direct payment of R30 000 (the exemption amount for donation tax purposes in terms of section 56(2)(b) of the Act) by the settlor to the trust or otherwise through the issue of a cheque in the amount of R30 000 by him or her. At the end of the tax year, that is after the receipt of the relevant donation, the trustees of the trust will in most of the time decide to appropriate the cash on hand (as per the accounting records of the trust) in order to redeem a portion of the outstanding loan liability due to the settlor. The assumption that the apposite trust in these circumstances has no additional outstanding debt (interest free or not) is maintained on a continuous basis. By the acceptance of the fact that the settlor does not directly relinquish a portion of the outstanding loan for no payment, the probability that a CGT liability would arise in respect of the trust (on account of any loan reduction) is determined by means of the study concerned. The meaning of the phrase "reduced or discharged" in terms of paragraph 12(5) of the Eighth Schedule to the Act is inter alia explained according to the dictionary construction of the words "reduced" and "discharged" and the effect of "remission" and "settlement" as relevant forms of dissolution of an agreement in pursuance of the contract - and mercantile law of South Africa. The author concluded that the appropriate phrase is indicative of the partial or complete remission of an indebtedness (for example, an outstanding loan liability) by a creditor owed by a debtor to the creditor involved. Settlement (as a form of dissolution of an agreement) of an indebtedness on a partial or complete basis by means of the payment of an amount of money or payment by cheque may however in accordance with this inference not be perceived as a reduction or dischargement of a debt for no consideration in terms of paragraph 12(5) of the Eighth Schedule to the Act. The so - called "exchange of cheques" procedure in support of the relevant donation - and loan reduction payments is deemed for study purposes to be the equivalent of an exchange of an amount of money. An examination of the approaches by the proper courts in South African tax cases [to wit, ITC 1583 (1993) 57 SATC 58, ITC 1603 (1995) 58 SATC 212 and ITC 1690 (1999) 62 SATC 497] as well as foreign cases [to wit, Richard Walter (Pty) Limited v Commissioner of Taxation (1996) 67 FCR 243; 33 ATR 97 and MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Limited (2001) UKHL 6; (2001) 1 ALL ER 865] with regard to the procedure in question has demonstrated that it could be turn to account as a basis for the valid fulfilment of, that is to say the settlement of the outstanding indebtedness of a connected person in respect of the relevant transaction or arrangement. The underlying transaction or arrangement should however have a result sufficient in law, in correspondence with the apposite legal intention of the parties involved. Analysis of the reduction of the outstanding loan liability in relation to a trust in conjunction with the foregoing receipt of donation payments also occurred with reference to the common - law substance over form doctrine. The analysis in question inter alia emphasises that the tax efficient operation (especially in a CGT context) of the scrutinised arrangement necessitates the existence of genuine, unsimulated donation - and loan reduction payments according to the legal intentions of the settlor and trustees of the family trust to respectively give occasion to donations and loan reductions. The conceivable application and effect of section 103(1) of the Act (the general anti _ avoidance provision in South Africa) in respect of the scrutinised arrangement is considered inter alia on account of the views of certain tax authors (for instance, D. Clegg, M.A. Kolitz and K. van der Linde) with reference to the application and effect of this provision on transactions and arrangements in general. The author deduced that the relevant donation - and loan reduction payments each ought to possess a bona fide business purpose on a separate basis. The business purpose in connection with the donation payments may for instance have relevance to the intention of the settlor to locate his or her personal assets outside the range of his or her business creditors, in light of the supposition that the settlor is carrying on a business venture. The business purpose that may be coupled with the loan reduction payments could refer to the enhancement of the balance sheet position of the family trust as reflected by financial ratios in respect of, among other things, liquidity and solvability. Moreover it is essential in this context that no link or connection exists between the underlying payments. The opinion of the tax author, M.L. Stein renders support for the significance of the absence in relation to the correlation concerned. The presence of the appropriate business purposes along with the absence of any interdependance between the relevant payments should consequently (according to the view of the author) avert that the application and effect of section 103(1) of the Act would disregard the tax efficient operation (particularly in a CGT context) of the arrangement considered. The author arrived at a conclusion that genuine, unconditional (annual) donation payments by the settlor to his or her family trust which are succeeded by unsimulated loan reduction payments at the end of the tax year, initiated by the trustees of the trust without any interference from or influence of the settlor, would in all probability preclude a CGT dilemma (in the form of a CGT liability in terms of paragraph 12(5) of the Eighth Schedule to the Act in relation to any loan reduction) for the family trust.

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The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM
O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração

碩士
義守大學
管理研究所碩士班
94
This study employs the case of planning inheritance tax to develop an appropriate personal saving tax planning. This study collects the relating inheritance laws and the recommends of Certified Public Accountant (CPA) and literature, and deliberates about realistic scenarios. In addition, this study also applies the case study to design the approach of inheritance tax planning and suggests the appropriate method for various scenarios. This study discusses the inheritance tax planning by two aspects: do planning and not planning. According to the characteristics of property, we develop a number of saving tax approaches and tools. Moreover, this study also discusses the timing and the effects of application. After considering the purposes of inheritance tax planning, the personal finance planner may follow this study to find a best way of saving tax.

碩士
逢甲大學
經營管理碩士在職專班
98
The Trust''s origin can be traced back to ancient Egypt. The ancient Egyptians, by way of testamentary trusts, transferred their own properties to their children and relatives.During the Roman era, Trust has become an indirect way to bequeath in ancient Roman’s legal legacy system. The modern Trust system was formed in the United Kingdom. The British Trust system is based on the medieval system of land-USE. It is a system that the trustee, based on the contents of Trust, manages the Trust on behalf of the beneficiaries. Because of the flexibility of such system, as well as additional functions such as financial management, social security maintenance, and social benefits, it has gradually developed all over the world. Great Britain, USA, and Japan are the three countries with the most developed Trust industries. Trust is a property management system that bases its core on capital, goods, and trust to manage the properties through trustee and delegate. Not only does it help people manage property, Trust also has the function of investment financial management. In addition, it can help high income people to enjoy tax management. In the past, the Trust industries in Taiwan were not as developed as other modern countries. With joint efforts form government authorities, Trust industries, and scholars, Taiwan’s Trust Act and Trust Industries Law were signed and implemented in January, 1996 and July, 2000 respectively. Other relevant laws were also subsequently implemented which not only makes Taiwan’s Trust regulating policies complete, but also enable Taiwan’s Trust industries to enjoy diversified developments. In recent years, Taiwan’s domestic capital market develops rapidly. People’s financial management concept has also greatly developed and matured in recent years. While pursuing the maximum return of investment, the tax risks must not be ignored. The scope of this study is to discuss the impact of income tax on inheritance and gift after the implementation of Trust tax. Begin with the Trust system of Great Britain, USA, Japan, and compare them to Taiwan’s Trust system. Using case studies, tax planning and benefits are then analyzed. Because Trust involves transfer of form and transfer of substance at different points, therefore the logic behind Trust tax law is uniquely different from the conventional tax law. The current inherence law and gift law have decreased the tax rate. The scope of this study will also examine whether there will be more room for tax saving, as well as the benefits and fairness of the tax law before and after the law change.

碩士
銘傳大學
經濟學系碩士在職專班
94
The study also proposes the view of re-allocation of the property and explores if the inheritance tax collection reaches the social significance. The empirical part of the study selects in 1995, 1998 and 2000 three years, including the UK, U.S., Canada, Japan, Korea, Malaysia, Thailand, Philippines, France, Germany, Italy, Mexico and Taiwan, 14 countries as the research objects, takes the different samples for the comparative analysis and multiple regression analysis to measure whether the collection of the inheritance tax helps to re-allocate the property.The empirical results of this study are summarized as follows: 1. If use national Gini coefficient and Oshima index to compare the rate of the inheritance tax of the different nations, the more or less of amount of the inheritance tax collection and the high or low rate of the inheritance tax has significant relevance to the property allocation. 2. If we apply the research methods used BY Kuznets, with the introduction of agricultural output GDP per capita GDP, the more or less of amount of the inheritance tax collection and the high or low rate of the inheritance tax doesn’t have significant relevance to the property allocation. 3. Using the Gini coefficient as the varaible multiple regression model, the results show that the inheritance tax collection doesn’t have significant impact on the property allocation. 4. Using the Oshima index as the varaible multiple regression model, the results show that the inheritance tax collection doesn’t have significant impact on the property allocation. From the analysis of this study, we know that the inheritance tax collection does not reach the financial goal not the policy goal. Therefore, there are many denounces outside on the inheritance tax the and gift tax system. Representative groups of the Economic Development Advisory Committee propose to lower or abolish inheritance and gift tax. Simply according to the result of this study, the inheritance tax system should stride towards the reform direction which is not to be suspected.

碩士
國立雲林科技大學
財務金融系碩士班
93
The inheritance tax is usually regarded as tax on the wealthy, which serves the purpose of minimizing the gap that is increasingly widened due to inheritance, between the rich and the poor. However, more and more taxpayers qualify for the highest inheritance rate as the national income increases and the tax audit technology advances. The bad news is that the highest inheritance rate will be raised to 50 percent when the value of inheritance exceeds 100 million dollars. Consequently, more and more inheritance tax planning is developed to meet the customers’ needs. In the past, inheritance tax planning was developed domestically with limited financial instruments due to regulation restrictions. Therefore, inheritance tax planning was not effective. For example, transfers of properties were conducted domestically, which made it easy for the government to audit the transfers. When there were alternations or differences in applying tax legislations, disputes often arose. Offshore companies are the services provided by small island countries to collect only registration and administration fees without any tax. Offshore companies can conduct business activities worldwide without tax burden, which are commonly utilized in trading and foreign investments. The thesis elaborates in details on how to take advantage of offshore companies as inheritance tax reduction tools. Offshore companies can be utilized to avoid high inheritance tax and reduce income tax. In addition to instructions, the thesis provides real examples for illustration, in the hope of inspiring inheritance tax planners.

碩士
國立雲林科技大學
會計系
102
In taxation practices, inheritance deductions are frequently abused by converting an ancestor’s taxable estates to agricultural land while the ancestor is still alive to minimize the amount of inheritance. It has resulted in a shrinking tax base, the national treasury’s less revenues, the substantially compromised good intention of the tax policy pertaining to inheritance deductions, as well as the a misused legal means for people with an intent to evade inheritance. Taking on the perspective of a substance-over-form principle in tax laws, this study selected litigation cases pertaining to administrative remedies for inheritance deductions during the period from 2008 to 2013 for examination. In doing so, this study attempted to summarize problems of both tax collectors and taxpayers as well the shortage of the current tax laws and provide suggestions for improvements. According to this study, disputes in litigation cases were mostly in relation to tax deductions for agricultural land, tax deductions for reserved land for public infrastructure, and the right to claim for distribution of marital property among other items for tax deductions. The phenomenon that taxpayers were the losing party in the majority of litigation cases highlighted taxpayers’ inadequate knowledge in relation to tax laws and regulations. As such, methods such as coaching and advocacy should be implemented to reinforce taxpayers’ knowledge of tax law and regulations to minimize cases of litigation. In addition, tax authorities should make timely amendment on inheritance laws and relevant laws and regulations where there is room for improvements so that current laws and regulations can go hand in hand with the social pulse.

碩士
東吳大學
會計學系
102
Inheritance tax means the government levy a tax on people who died in a natual way. It is an ation of salary-tax .And the purpose of gift tax ,which was given before died, is to complete the the inheritance tax. It is an ation of inheritance tax. The inheritance tax and gift tax for our country are to avoid the property kept in some people’s hands, the salary distributes unfair and to realize the fair and just, but the progressive tax rate lurks people escape paying tax. And the function to distribute the property means words more the actions. And more and more countries reduce or stop levying inheitance tax, so we can’t help to think highly of this problem. Our government corrects and publishes inheritance tax and gift tax. On January 21 of 2009. The rate dropping of inheritance tax is from higher 50 percent to become a single 10 percent and lifts free tax. It takes effect on January 23. To understand the influence of this, the research bases on the cases of inheritance tax and gift tax in National Tax Adminitration. It approaches the influence of the declaration of pre-law and post-law. Deny the rich’s declaration. This paper analyzes 5 years’ the pre and post samples of inheritance tax and gift tax since January 23, 2009. At the same analyze the relation of the GDP growing rate, GPI growing rate, REPI price rate, STOCK growing rate and bank deposits per year. Approach the change rate of declaration and undeclaration of inheritance tax and gift tax. Analyze the double sample with T-test modle to fit the declaration of pre and post year, total of declaration and undeclaration. Hope to inspect the difference of pre- and post- law. The research discovers the totals and cases on declaration of inheritance tax have possive growing. That means the tax payers’ lurk reduce. It improves the honest of tax payers to declare inheritance tax. However, a big rate dropping and higher free tax cause the income of revenue reduces. Analyze the gift tax and discover the cases, total, net income ,and revenue are all growing. That means these ways approach the aim to increase revenue.

碩士
大葉大學
管理學院碩士在職專班
107
This research adopts a qualitative approach by conducting in-depth surveys to study the following topics: employing different financial tools such as stocks, bonds, mutual funds, life insurance and other financial tools for the purpose of asset allocation; the utilization of gift and inheritance taxes for the purpose of planned tax saving; and maximum utilization of trust mechanism for the purpose of achieving wealth inheritance. While investing in the stock market, it is advisable to choose high-quality listed company stocks that possess aspects such as competitive advantage, steady profit growth, growing revenue, and stable dividend payment; as for bonds, we should select quality bonds with high rating and liquidity; while investing in mutual funds, a lump sum investment should select debt funds, whereas for equity funds, dollar cost averaging strategy is recommended in order to achieve compound interest-added value effect; life insurance investment has high times interest earned ratio policies and provides tax saving effect. To wrap things up, in order to achieve long-term stable returns, we should effectively utilize financial asset allocation investment strategies by regularly reviewing and adjusting the configuration to spread risks. The application of legal tax deduction leads to an effective tax planning, and can be achieved with the following activities: regarding to gift tax allowance, every individual has maximum allowance of 2.2 million New Taiwan Dollar to be transferred to offspring, which helps for early planning for life insurance tax deduction, that each household has an inheritance tax allowance of 33.3 million New Taiwan Dollar. In addition, major shareholders of a company would likely set up an investment company to hold shares to reduce the income tax rate for the purpose of tax-saving. To be added on, stock trust would accelerate the transfer of property to achieve tax-saving effects. To achieve family wealth preservation, value-added, transfer, cross-generation and centuries inheritance, there are multiple ways to go: we can take advantages of international financial conditions by using international financial trust tools from private banking platforms. Additionally, we can acquire and utilize international insurance to do financing purchase of bonds to get fixed interests. Last but not least, setting up a closely held corporation and founding “Golden Shares” to make important decisions of the company will ultimately help us attain family wealth inheritance.

碩士
國立成功大學
政治經濟學研究所
93
The objective of this study is to research the inheritance and gift tax laws via making and/or revising a course of France to understand the relationships among the national leaders, administrative organizations, legislators, and interest groups as well as the independence degree of the government offices. While the private enterprises proposed abolishing the inheritance tax law, we need to understand and analyze the effects of inheritance tax law abolishment on the wealth distribution of society. 　　Based on our research and analysis, we found that when a government’s independent degree is low, it will has a relative lower position when pushing a tax law bill. When the government has a lower leading position, it will need to pass the bill by revising with interactions among legislature and interest groups through the negotiations. Therefore, the passed law bill will have more tax reductions or remit the bill. This will influence the government’s financial situation by reducing the fiscal tax revenues. When political issues are interfered with tax law legislation, the inheritance tax law abolishment will have higher possibility to become reality. This tax abolishment will further reduce the fiscal revenues and public constructions. When there is no support from other auxiliary tax system measures, the gap between rich and poor will be more significant. 　　So, this study is providing suggestions on tax law execution on three different directions: First, on the grade of inheritance and gift tax rate; Second, on the gift tax duty-free allowance between husband and wife and the inheritance tax on a couple's surplus property difference distribution request rights; Third, trust fund is carried out with a tracking system. These three suggestions will help our State Taxation Bureau to improve their tax collection performance as well as the completeness of the tax law, the fairness of the tax levy regulations, and maintain a healthy government fiscal revenues. Keywords: inheritance tax, gift tax, independence,　interests group, surplus propertydifference　distribution rights

碩士
國立中央大學
資訊管理學系在職專班
106
The National Development Council of the Executive Yuan has been stressing on the “Fully promote the transformation of government service processes” program since 2015, in order to create a more convenient and effective civil service. The policy includes: focusing on functions closely relating to the people; exploiting information technology; comprehensively reviewing administrative processes and working towards cross-agency collaborations to streamline administrative processes. “Land Inheritance Registration” is a key function in transfer of property rights. The process involves reviews in multiple agencies related to respective rights and obligations. There are various steps to accomplish land inheritance. First, one has to declare the Estate Tax to the National Tax Administration, Ministry of Finance. Second, he/she has to then apply for Land Value Tax arrears verification at all the local Tax Collection Agencies where the properties are located, to ensure no outstanding tax relating to these properties. The third is to register with the Land Administration Office where the properties are located, with the paper works collected from the first two steps. The current procedure relies on issuance or paper certificates by various government agencies, and transfer of these papers by the applicant from counter to counter, at various locations. It consumes time and human resources for both applicants and the agencies. Based on various e-Government and service process transformation concepts, in addition to exploiting the opportunities brought by modern technologies, this study attempts to look into the bottlenecks of the current process, and proposal a set of solutions. The proposal is expected to reduce service contact points, streamline the administrative processes of the National Tax Administration and Land Administrations, as well as the people. Feasibility study reveals that it might result in significant time savings, improved service quality and user satisfaction.

碩士
國立屏東大學
不動產經營學系碩士班
106
In order to control a continuous rise on the high price of domestic house and land in recent ten years, the immovable property of short-term holding at the time of the transfer was levied by the authorities with luxurious tax since 1, June 2011. But, some disputable problems occur that the rule executed has violated the principle of tax capability. In the next year, the tax levied on real price is established with the real price registration. Furthermore, executing the integrated housing and land tax instead of the luxurious tax on 1, Jan.2016, and the gains realized from the sale of land was canceled income tax exemption to not only reform the tax system but also achieve the most important purpose of the principle of tax capability. 　　However, the tax base of the integrated housing and land tax is the actually trade price of house and land. As a land sale would be levied the Land Value Increment Tax in existence, the basis of calculation of the housing and land tax is the price actually paid, but buying costs, selling fees and the total incremental value of the land should be deducted to avoid double tax. The most disputable problem that there is no payment when the holders received an inheritance or donation, and the announced present value of land and the declared current value of house are considered as buying costs regulated by the Income Tax Act and the relative regulations. Although the laws were made by theory, but there are some disputable problems on the operation system caused the research to begin. 　　The price of immovable properties could be checked from real price registration or trade contract since 1, Aug. 2012. After the integrated housing and land tax executed, it is still a confused problem that the cost and holding-term calculated whether combined or not when the holder received an inheritance or donation. Thus, this article was researched and analyzed the unreasonable point of present regulation with the cases of disputable problem. The research has found some unreasonable points with the method of qualitative in-depth interviews with the experts of Industry, Official and University. The unreasonable points were found as follows: the real prices ought to be the buying costs, but the announced present value of land and the declared current value of house are considered as buying costs instead, that is against the principle of real estate tax; the continuous household registration over six years of an immovable property could be exempted by self-use residential rate, let the regulations relaxing should be appropriated to the real situation of society; the holding-term of a donation from the lineal relative could be calculated combined like the holder received an inheritance; one of the special problem cases, a holder just obtained the only immovable property as a self-use residential, but he or she died within a short time later, that the inheritor received an inheritance under pressure. Finally, the suggestions for the equitable tax system are not only the interpretation issue to explain the practical problems but also the regulation amendment to achieve the principle of tax capability and the principle of real estate tax in the further future.

碩士
義守大學
管理科學研究所
89
ABSTRACT In accordance with section thirty of the Inheritance tax and donation tax, the property-land being approved to be used against settlements of tax liability has a delaying effect on receipts of the government and it also relates to the national budgets of the government before it is realized into proceeds. If such land cannot be realized on time to settle the tax owing, it is a loss to the revenue services as well as the local government who need ed such cash flow. It also hinders the establishment of local infrastructure and placed a heavier burden on all taxpayers. The extent of the study involves eight cities and counties in the southern Taiwan. The object of the study is the land that is allowed as part of the settlement of the Inheritance and donation tax. In light of analyzing data and statistics, it is in aid of understanding other difficulties in dealing with such tax collections in practice. Such analyses should be used to formulate strategies to manage or to improve the existing administrative procedures or administrative policies to create a win-win situation for both of the government and the taxpayer.

碩士
國立中興大學
高階經理人碩士在職專班
107
This study analyzes how three legal tools: trust fund、 legal foundation, and investment company, the most commonly used in tax planning for family enterprise, are applied to manipulate the tax effect expected with practical cases, and further to explain the potential risks from misuse of these three tax planning strategies. The study revealed that the family enterprise takes advantage of institutional deficiency in above tools to avoid or bequest tax. Accordingly, this study proposes the following amendments: 1. Trust fund: to create a purpose trust by Law and to pass a separate act are needed, and those who fail to comply with the provisions of public welfare are required to recover the tax that has been reduced. 2. Legal foundation: the "double five restrictions" shall be one-size-fits-all, and those who have not established in accordance with the relevant regulations shall also be required to recover the tax that has been waived. 3. Investment company: to reinstate an enforcement of allocating retained earnings to shareholders is requested, the return of a one-person investment company shall be attributed to the income of natural person shareholder, and the income from the equity transaction of unlisted companies shall be included in the basic income.

LL.M. (Tax Law)
Capital Gains Tax (“CGT”) was introduced with effect from 1 October 2001 by the insertion of section 26A and an Eighth Schedule into the Income Tax Act 58 of 1962, by the Taxation Laws Amendment Act 5 of 2001. Paragraph 40(1) of the Eight Schedule provides that a deceased person must, with certain exceptions, be treated as having disposed of his assets to his estate for proceeds equal to the market value of those assets as at the date of death. Paragraph 40(1A) of the Eight Schedule provides that if an asset of a deceased person is treated as having been disposed of under paragraph 40(1) and is transferred directly to the estate of the deceased person, the estate must be treated as having acquired the asset at a cost equal to its market value as at the date of death for base-cost purposes, and if the asset is transferred directly to an heir or legatee, the heir or legatee must be treated as having acquired the asset at a cost equal to its market value as at the date of death for base-cost purposes. The capital gain will be the difference between the market value of a taxable asset of the deceased on the date of his death and its base cost to him, which is included in his final income tax assessment and which will have to be settled out of the estate‟s assets. There are many arguments in favour of the discontinuance of the levying of CGT at the death of a taxpayer in South Africa, which arguments become evident when comparing the South African CGT provisions regarding the levying of CGT at death with tax jurisdictions such as Australia, the United States, the United Kingdom, Canada, Botswana and Nigeria. Canada for example abolished their inheritance tax in 1972 which in that particular situation justifies the levying of CGT at death. If CGT will continue to be levied at the death of a taxpayer it is suggested that a carry-over approach in terms of which the heir inherits the asset at its acquisition cost and the CGT liability is deferred until the heir actually disposes of the asset should be followed. This approach is currently followed in Australia, Botswana and Nigeria. The holder of an inherited bare dominium will suffer at the hands of a CGT anomaly where the deceased created a limited interest, for example a usufruct over a fixed property bequeathed by him to the bare dominium holder. The anomaly that transpires is that the limited interest created by the deceased will result in an artificial drop in the base cost of the fixed property so bequeathed and there will be no adjustment to the base cost when the bare dominium holder succeeds to full ownership of the fixed property, for example when the usufructuary passes away, meaning that the same capital gain will be taxed twice. It is submitted that legislative amendments are required to provide for an increase in the base cost applicable to the bare dominium holder when the usufructuary eventually passes away. Alternatively the SARS‟s current practice in this respect should be altered to avoid the unbearable situation where a capital gain may be taxed at 2 separate instances. At least two anomalies exist when dealing with capital losses in the deceased‟s final period of assessment and in the winding up of the deceased‟s estate. Firstly a capital loss may not be carried forward from the deceased‟s final assessment to his deceased estate to be set off against capital gains that may be realised in the winding up of the estate. Secondly a capital loss incurred on the sale of a capital asset during the winding up of a deceased estate cannot be carried over from the deceased estate to the heirs of the deceased and will thus remain unutilised. It is suggested that the method followed in Canada in respect of capital losses that occurred in the year of a taxpayer‟s death should be followed in South Africa, ie that such capital loss may be carried back three years in order to reduce any taxable capital gains that occurred in those years or that the capital losses may be utilised to reduce other income of the taxpayer in his final return. It is further suggested that this method should also be followed in respect of unutilised capital losses that occurred in the winding up of the estate, alternatively the capital losses so realised must be carried over to the heirs of the deceased.

M.Comm.
The first objective of this dissertation is to establish whether wealth or capital taxes are relevant to South Africa. If the answer is yes, the further objective is to identify the various forms of capital and wealth taxes in order to determine which form of wealth or capital tax would be suitable in South Africa in the future (refer chapter 2). The second objective, once the form of capital tax for a future South Africa is identified, is to determine which assets or, in other words, which property will be subjected to such a tax (chapters 3-5). The third objective is to analyse the recommendations contained in the fourth interim report of the Katz Commission of Inquiry into certain 3 aspects of the tax structure of South Africa (hereafter, referred to as the Katz Commission) and to examine the effect of these recommendations on the inclusion of property in the deceased's estate which will be subjected to such a tax (chapter 5). The fourth objective is to provide the reader with two diagrams which will enable such person to determine: whether a deceased person's estate will be subject to estate duty in terms of the current Act 45 of 1955, as amended (hereafter, referred to as the Act); and what an estate consists of (chapter 6). The fifth objective is to provide the reader with a comprehensive alphabetical property checklist to enable such person to determine whether a specific asset should be included in the estate of a deceased person (chapter 6).

In section 3(3)(d) of the Estate Duty Act 45 of 1955 (the Act) the legislature introduced the concept "competent to dispose", described in section 3(5) of The Act as a "power". If the deceased was "competent to dispose" property for his own benefit or that of his estate, section 3(3)(d) deems that property to be property of the estate. In order to determine when property may be deemed property of the deceased estate it is necessary to analyse the meaning of section 3(3)(d) as read with section 3(5) of the Act. An analysis of section 3(3)(d) of the Act indicates that it may be applied to those with a legal right to dispose of property for their own benefit or for the benefit of their estates. This interpretation is based on the meaning of "competent to dispose", and "power" as derived form the analysis.
Private Law
LL.M.

M. Comm.
The purpose of this study is to determine the desirability of implementing of a system of capital transfer tax in South Africa. The implementation of a capital transfer tax system in South Africa should generate additional income without placing a further administrative or financial burden on the South African Revenue Services. A system of capital transfer tax will replace the current system of donation tax and estate duty in South Africa. Any new system will be based on the principles established by these two forms of taxation, but should simultaneously address many of the loopholes in these two systems. Since the Margo Commission's recommendation in 1986 that South Africa should implement a system of capital transfer tax, much has been written about this form of capital tax but the government has never implemented the recommendations. However, it is certain that a system of capital transfer tax will be implemented in South Africa in the future. The current system of donation tax and estate duty is not effective in levying the taxes and earning the income for the government for which it was originally designed. Over the years numerous ways have been developed to legally avoid these taxes, which is why they are referred to as voluntary taxes (Anon, 1988:17). This dissertation consists of three parts: The first part is a literature study in which capital taxes are discussed. The distinction between income and capital is reviewed. The various forms of capital taxes are identified and the arguments for and against introducing one of them are discussed. This part concludes with arguments for and against a system of capital transfer tax for South Africa. The second part is an analysis of donation tax and estate duty as currently levied in South Africa. The shortcomings of the current legislation are discussed and legal ways to avoid estate duty are identified. The inheritance tax system in the UK and the donation tax and estate duty system in the USA are also briefly discussed. The anti-avoidance measures implemented in these countries are discussed in some detail in view of recommendations to implement similar measures in South Africa. In the third part a capital transfer tax system for South Africa is proposed. Precautions to minimise the avoidance of these taxes through interest-free loans and generation-skipping devises are discussed. Finally a conclusion is reached regarding the matters analysed in this dissertation.

Dissertação de mestrado em Direito Tributário
Este trabalho versa sobre a tributação das transmissões ocorridas em virtude do fenómeno sucessório e tem como objetivos investigar os bens jurídicos que sofrem o impacto da tributação das transmissões causa mortis; estudar o tratamento conferido à tributação das transmissões causa mortis no ordenamento de dez Estados e o seu impacto nesses bens jurídicos; estudar os aspetos material, temporal, espacial, subjetivo e quantitativo da norma tributária, verificar como operam na tributação das transmissões causa mortis e como se apresentam nos ordenamentos estudados; e analisar a natureza da tributação das transmissões causa mortis. Inicialmente foi efetuada uma breve exposição sobre a evolução e a importância dos bens jurídicos, seguida da busca de seu conceito. Com base nessa conceituação foram extraídos do ordenamento constitucional de Estados Democráticos de Direito os bens jurídicos que sofrem uma influência direta da tributação das transmissões causa mortis. Na segunda parte investigou-se a tributação das transmissões causa mortis em dez Estados, atendo-se aos aspetos material, temporal, espacial, subjetivo e quantitativo da norma tributária, e como esta atinge os bens jurídicos elencados. Por fim, sob um enfoque doutrinário, foram estudados os aspetos material, temporal, espacial, subjetivo e quantitativo da norma tributária e como estes operam na tributação das transmissões causa mortis, encerrando com uma análise da natureza dessa tributação consideradas as bases clássicas rendimento, consumo e património. Dentre as conclusões desta pesquisa cabe destacar as seguintes: os bens jurídicos propriedade, arrecadação tributária, família e democracia têm elevada relevância no ordenamento constitucional contemporâneo, estão inter-relacionados, e são afetados pela tributação das transmissões causa mortis que, em geral, confere um tratamento privilegiado à família e à propriedade; o aspeto material do facto tributário pode dar destaque à transmissão da massa hereditária ou ao incremento patrimonial, duas perspetivas incindíveis do fenómeno sucessório que comungam do mesmo conteúdo económico que se busca alcançar com a exação; e a tributação das transmissões causa mortis pode ser classificada como tributação sobre o rendimento, se adotada a teoria do rendimento-acréscimo, ou como tributação sobre o património.
This work explores the mortis causa transactions taxation and has as objectives: to investigate the legal goods which suffer the impact of the inheritance taxation; to study the treatment given to the inheritance taxation in ten countries and its impact on these legal goods; to study the material, temporal, spatial, subjective and quantitative aspects of the tax legal provisions, to verify how they operate in the inheritance taxation and how they present themselves in the studied legal systems; and to analyze the nature of the inheritance taxation. Initially, a brief presentation was made on the evolution and importance of legal goods, followed by the search for their concept. Based on this concept, the legal goods which are directly influenced by the inheritance taxation were extracted from the constitutional order of democratic states based on the rule of law. In the second part, have been surveyed the inheritance taxation in ten countries, taking into account the material, temporal, spatial, subjective and quantitative aspects of the tax legal provisions, and how it affects the legal goods mentioned. Finally, under a doctrinal approach, the material, temporal, spatial, subjective and quantitative aspects of the tax legal provisions and how they operate in the inheritance taxation were studied, concluding with an analysis of the nature of such taxation considering the classic bases of income, consumption and wealth. Among the conclusions of this research the following should be highlighted: the legal goods property, tax collection, family and democracy have high relevance in contemporary constitutional order, are interrelated and affected by the inheritance taxation which, in general, gives privileged treatment to family and property; the material aspect of the tax event may emphasize the transmission of the inherited assets or the increase in wealth, two inseparable perspectives of the mortis causa transactions that share the same economic content pursued by the taxation; and the inheritance taxation may be classified as taxation on income, if the income-accrual theory is adopted, or as taxation on wealth.

碩士
國立臺灣大學
商學研究所
86
Since the concept of Business Reengineering（BR） having been proven successfully in the business section, this thesis is designed to find if it can be used in t he public section. By trying to apply the method of BR in the administrative proc ess of inheritance taxation operated by the National Tax Administration of Taip ei Ministry of Finance, we hope to arouse such a thinking in order to find a prac ticable tool of administration reform for the government. The concept of BP emphasizes an unit''s whole performance and the principle of Reinventing Government（RG） advocates entrepreneurial spirit and market compe tition. In operating the steps of BP and achieving the principle of RG, we have reached those conclusions： 1. Because the administrative framework of government was designed in the environment of agriculture or industrial society, the government has more space to improving based on BR and RG than the business section. 2. By appointing an official responsible for the case as the process manager, the administrative organization can reduce the communications distance between the peo ple and increase the satisfaction of the people. 3. In introducing the information technology（IT）into the government, the administrative organization should utilize not only the communications, standard interface and database but also the expert system to accumulate the working experience. Finally, the object the administrative organizations should serve is the people rather than the bureaucracy. It is the responsibility of the government to promote what is beneficial. However, the cost of preventing what is harmful caused by the officials should not impute to the people. The BR can help the performer of RG to consider the entire administrative process without confined by the regulations so that the radical improvement in administration reform can be achieved.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.