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1

Ayatakshi, Sukanya. "SMEs and environmental taxation : a mixed methods analysis." Thesis, Bournemouth University, 2012. http://eprints.bournemouth.ac.uk/20987/.

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The aim of the study is to understand the perceptions of small and medium-sized enterprises (SMEs) towards environmental taxation in UK. The study is based on the premise that environmental taxes are applicable to SMEs just as they are applicable to larger businesses because SMEs operate in almost all sectors of the economy. However, given the unique characteristics of SMEs including constraints of resources and often managed by one owner-manager, it remains to be seen how SMEs cope with the challenges of environmental taxation. An extensive literature review is undertaken to provide a clear b
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Janicki, Eric A. "Facing the Innevitable: A Study of the Estate Tax and Effective Planning Methods For the Middle Class." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/499.

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The Estate Tax is a toll that is imposed on the assets of a deceased individual in the United States. This tax, often dubbed the “death tax,” has been a source of great conflict in American politics for generations. The tax seems to ebb and flow with political tides, military conflicts, and societal trends. Because of this, it is often hard to make a solid plan for your future, and for the future of your children. This problem could not be more evident than in the last ten years. The estate tax exemption, or the amount of assets that is exempt from tax, has been changing almost every year for
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Gutuza, Tracy. "An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation." Doctoral thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4628.

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Includes abstract<br>Includes bibliographical references.<br>This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.
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Ілляшенко, Костянтин Вікторович, Константин Викторович Ильяшенко, Kostiantyn Viktorovych Illiashenko та А. А. Воробйова. "Перспективні методи управління податковим навантаженням на підприємства". Thesis, ТОВ «ДД «Папірус», 2013. http://essuir.sumdu.edu.ua/handle/123456789/37352.

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Існуюча сьогодні в Україні фінансова модель дозволяє із впевненістю стверджувати, що податковій системі країни значною мірою належить визначальна роль фактору економічного росту, покращення інвестиційного клімату та зростання добробуту громадян. Офіційні положення сучасної економічної теорії визначають у якості важливої передумови створення та ефективного функціонування податкової системи узгодження інтересів платників податків та держави. Тому пошук оптимальної моделі оподаткування, яка б максимально задовольняла інтереси платника і держави був і є одним із пріоритетних завдань державної ді
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Allegretti, Ivan. "A concentração da incidência nos tributos cumulativos e a neutralidade em relação ao mercado." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-09012014-113700/.

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Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam
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Johannemann, Ulf. "Entwicklung und Stand der unitary taxation method /." Münster : Lit, 1998. http://www.gbv.de/dms/spk/sbb/recht/toc/278101658.pdf.

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Яковенко, С. М., та S. M. Iakovenko. "Пути совершенствования налогового контроля на примере УФНС по Свердловской области : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94158.

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Магистерская диссертация посвящена направлениям совершенствования налогового контроля на примере УФНС по Свердловской области. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты организации налогового контроля. Во второй главе проведен анализ и оценка контрольной работы и администрирования налогов в УФНС по Свердловской области. Третья глава посвящена направлениям совершенствования налогового контроля.<br>The master's thesis is devoted to the directions of improving tax co
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Pons, Damien. "Mise en place d’enquêtes par préférences déclarées dans le cadre de projets d’étude relatifs au secteur des transports de personnes." Thesis, Lyon 2, 2011. http://www.theses.fr/2011LYO20142.

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Les enquêtes préférences déclarées (EPD) reposent sur des mises en situation hypothétiques. Face à une situation de choix construite de toute pièce par l’analyste, chaque répondant doit déclarer le choix qu’il ferait s’il y était confronté en réalité. Chaque situation se présente comme la combinaison de plusieurs paramètres. Face à chacune des diverses situations qui lui sont présentées successivement, l’enquêté va devoir faire le choix de celles lui convenant le mieux. Au fil du questionnaire, ses réponses révèleront l’importance qu’il donne à chaque paramètre et contribueront à une meilleure
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Ray, Rosalind. "The Relationship Between Georgia Public School Educational Funding Sources and Academic Achievement." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5407.

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In the United States, state educational finance systems are required to ensure that every student obtains an adequate and equitable education. The purpose of this quantitative study was to evaluate the financial management aspect of public funding and the consequences of Georgia's reliance on local property tax revenue for financing its public school districts and attaining student academic achievement outcomes. The research questions examined whether there was a difference in student academic achievement levels of economically disadvantaged (ED) students based on the total 8th grade student p
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Balabán, Jaroslav. "Stálá provozovna v ČR a její zdaňování." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224424.

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The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slo
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BRITO, MARCOS ANTONIO BEZERRA. "A METHODIC FOR THE NATIONAL TAXATION SYSTEM: THE FEDERAL FISCAL TAXATION PROCEEDING IN THE CONTEMPORARY CONSTITUTIONALISM." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=35050@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>A finalidade desta tese sobre o poder de polícia fiscal fazendário é propor um método de trabalho para a administração fazendária federal que atenda aos requisitos de legitimidade de suas decisões nos procedimentos fiscais, à vista das novas tarefas do estado constitucional contemporâneo brasileiro, fixadas pela CF88 no modelo de tributação estatal, o qual alterou o sistema de lançamento tributário federal.<br>This thesis about fiscal taxation proceedings has the purpose to offer a work methodic for the brazilian federal tax administration,
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Емельянова, Д. О., та D. O. Yemelyanova. "Совершенствование финансовой безопасности предприятия на примере АО “Уралэлектромедь” : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94151.

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Магистерская диссертация посвящена совершенствованию финансовой безопасности предприятия – АО “Уралэлектромедь”. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты финансовой безопасности предприятия. Во второй главе проведен анализ финансового состояния предприятия и дана оценка эффективности деятельности за анализируемый период. Третья глава посвящена направлениям повышения эффективности деятельности и совершенствования финансовой безопасности.<br>Master's thesis is devo
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Исакова, А. А., та A. A. Isakova. "Совершенствование государственного финансового контроля на примере Федеральной таможенной службы : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94152.

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Магистерская диссертация посвящена направлениям совершенствования государственного финансового контроля на примере Федеральной таможенной службы. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты организации государственного финансового контроля. Во второй главе проведен анализ и оценка деятельности Федеральной таможенной службы за 2017-2019 годы. В третьей главе разработаны предложения по повышению эффективности деятельности таможенных органов.<br>The master's thesis is
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Zhang, Yonghui. "Essays on Taxation, Marriage, and Labor Supply." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/76670.

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My dissertation consists of three essays on labor supply responses, along the extensive margin (participation into the labor force) and along the intensive margin (intensity of work on the job). The first two essays focus on the labor supply responsiveness of single women with children to taxation and welfare programs. The third essay investigates the effects of marriage, the wage rate, and the associated tax rate on men's labor supply. In the first essay, to avoid bias from the fact that labor supply outcomes are being driven by self-selection, I build a dynamic stochastic discrete choi
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Мозговий, Д. В. "Інноваційні методи фінансування житлового будівництва як засіб підвищення рентабельності будівельного бізнесу". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87137.

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У першому розділі роботи розглянуто та систематизовано проблеми та перспективи розвитку житлового будівництва в Україні, як однієї із ключових галузей народного господарства країни; досліджено вплив галузі на національну економіку країни та проаналізовано значення способу фінансування будівельної діяльності на формування фінансового результату компанії. У другому розділі проаналізовано сучасний стан і тенденції розвитку механізму фінансування житлового будівництва в Україні. Третій розділ роботи містить пропозиції щодо основних шляхів удосконалення механізму фінансування будівництва житла
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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.<br>En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante s
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Ponter, Lloyd Anthony. "An assessment of e-tolling as a method of financing Gauteng roads." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017185.

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E-tolling was recently implemented on roads in Gauteng, South Africa. This gave rise to a great deal of protest by road users and a court battle between the South African National Roads Agency (SANRAL) and the Opposition to Urban Tolling Alliance, a body representing road users. The e-tolling system was criticised at various levels and on numerous grounds, some financial and others appearing to be emotional. This thesis attempted to analyse the various grounds for objection against the system, the main goal of the research being to analyse e-tolling in Gauteng to ascertain whether or not the i
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Fichtner, Jason J. "Distribution Tables and Federal Tax Policy: A Scoring Index as a Method for Evaluation." Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/29422.

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Distribution tables have become ubiquitous to the tax policy debates surrounding major legislative initiatives to change tax law at the federal level. The fairness of any proposed change to federal tax policy has become one of the most highlighted components of tax policy discussions. The presentation of tax data within distribution tables can hide or omit important information that is required in order to effectively evaluate the merits of any tax legislation. Many producers of distribution tables show only the information necessary to present their policy preferences in the best possible
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Přechová, Renáta. "Komparace vybraných forem podnikání zahraniční osoby v ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223145.

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The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and
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Tesařová, Hana. "Zdaňování licenčních poplatků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224423.

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The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
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Turek, Petr. "Metody zamezení dvojího zdanění a jejich využití v českém daňovém právu." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-344427.

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83 RESUMÉ Methods of double taxation avoidance and using thereof in the Czech tax law The Master Thesis deals with the methods of international double taxation avoidance as they are set out by the OECD (Organisation for Economic Co-operation and Development) and UN (United Nations) Model Conventions, as well as by the international bilateral treaties concluded by the Czech Republic based on these model conventions. The definition of the basic terms used by the Czech tax law is first set out by the Thesis. Then later the Thesis focuses on the two fundamental model conventions being the OECD mod
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KREMEROVÁ, Eva. "Aplikace smlouvy o zamezení dvojího zdanění s Rakouskou republikou." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-126496.

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The aim of diploma thesis is to analyze realization of a Convention for the avoidance of double taxation between the Czech Republic and the Republic of Austria. The paper explains what the international double taxation is and describes the types and methods of its prevention. It describes difference between tax residents and tax nonresidents. Further it describes development of Conventions for the avoidance of double taxation between the Czech Republic and the Republic of Austria and compares the Convention No. 48/1979 and No. 31/2007 which were applied in mutual tax relations between both cou
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Alvarez, Sanchez Cristina. "Mexicans' Consumption of Taxed Sugar-Sweetened Beverages and the Psychosocial Determinants of Consumption in the Context of the 2014 Sugar-Sweetened Beverage Tax - A Mixed Methods Study." Thesis, 2018. https://doi.org/10.7916/D81G23R1.

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In Mexico about 73 percent adults and 33 percent children have overweight or obesity; and nearly 14 percent adults are estimated to have Type 2 diabetes, being the principal cause of mortality. Obesity and diabetes rates rose sharply starting in the 1980's and 1990's, coinciding with the globalization processes that Mexico underwent resulting in a higher availability and consumption of energy-dense and nutrient-poor ultra-processed foods. Sugar-sweetened beverages (SSBs), carbonated cola beverages such as Coca-Cola in particular, are widely consumed and well integrated into Mexico's cultural f
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Chitandalua, Isaías Catumbela. "Imposto de consumo Angolano vs. IVA: Uma abordagem comparativa." Master's thesis, 2016. http://hdl.handle.net/11328/1697.

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Esta dissertação tem como objectivo estudar o Imposto de Consumo Angolano e efetuar uma análise comparativa com o Imposto Sobre o Valor Acrescentado (IVA). A abordagem do trabalho é baseada em dois métodos que surgem interligados, isto é, o método indutivo e o método dedutivo, ou seja, procura-se com o presente trabalho, proceder à classificação sistemática dos dados obtidos, através das legislações produzidas ao longo dos tempos, com o intuito de determinar as uniformidades e regularidade (IC vs IVA)e consequentemente estabelecer conceitos e retirar conclusões. A pesquisa é sustentada,
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Пестов, С. А., та S. A. Pestov. "Контроль налоговых органов за налогообложением доходов индивидуальных предпринимателей: проблемы и пути их решения : магистерская диссертация". Master's thesis, 2019. http://hdl.handle.net/10995/76265.

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Final qualifying work (master's thesis) is devoted to the study of theoretical and practical aspects of tax control over the taxation of income of individual entrepreneurs. The subject of the study are the economic relations that develop in the tax authorities in the process of organizing control over the taxation of income of individual entrepreneurs. The main purpose of the master's thesis is to study the theoretical aspects of tax control, analysis of the control work of the IFNS of Russia in the Upper Iset district of Yekaterinburg for the taxation of income of individual entrepreneurs and
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Sornpaisarn, Bundit. "The Effectiveness of an Alternative Alcohol Taxation Method in a Middle-income County: A Case Study of Thailand." Thesis, 2013. http://hdl.handle.net/1807/36002.

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Background: While specific taxation has been found to be effective in reducing alcohol consumption and its related harms in High-Income Countries, it theoretically encourages drinking initiation in Low- and Middle-Income Countries (LMIC) with a high prevalence of lifetime abstainers. This dissertation aims to systematically review the existing evidence of the effects of taxation in LMIC on alcohol consumption, alcohol-related harms, and the rate of drinker initiation, and to examine how changes in Thailand’s Two Chosen One (2C1) taxation rates affect alcohol consumption, related harms and drin
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Johannes, Benhardt Laurentius. "The interpretation of South African double taxation agreements under international law." Diss., 2014. http://hdl.handle.net/2263/41452.

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This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreement); second, it also becomes part of domestic law. DTAs are governed by principles of customary international law some of which have been codified in the Vienna Convention on the Law of Treaties (‘VCLT’). Though South Africa is not a party to the VCLT, nevertheless, there is judicial support in Sout
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Cheng, Ting-Yu, and 鄭庭侑. "A study on the essence and taxing method of capital gains – comparing with the taxation on capital gains in the Income tax act of Japan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/76832057223804978705.

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碩士<br>國立臺灣大學<br>法律學研究所<br>100<br>The definition of capital gains is varying by scholars. However, although the wordings are different, capital gains should be unusual, arise from capital assets and mean the increase of value. Taxing to capital gains were controversial in past days among some countries and areas, but it has been deemed appropriate to tax commonly and really taxed in the taxation system of most countries in order to make equality in taxation. In our country, we also have tax on capital gains without exception. In Income Tax Act of Taiwan, in addition to Profit-Seeking Enter
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Clemens, Kustner. "Beteiligungsbewertung im Konzernabschluss : Plädoyer für den Ersatz der Equity Methode durch die Fair Value-Bewertung /." 2002. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009782161&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Ferková, Marianna. "Mezinárodní a vnitrostátní aspekty dvojího zdanění." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-308978.

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This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and comp
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Wang, Chuan-San, and 王全三. "The reengineering of the Inheritance Taxation Process of the National Tax Administration of Taipei Ministry of Finance - The Case Study of Reengineering Method Applied to the Reinventing Government." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/00568884975966033353.

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碩士<br>國立臺灣大學<br>商學研究所<br>86<br>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
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Munongo, Simon. "The effectiveness of tax incentives in attracting foreign direct investment : the case of the Southern African Development Community." Thesis, 2015. http://hdl.handle.net/10500/21037.

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The problem of low domestic savings is inherent in most Southern African Development Community (SADC) countries. This has motivated most of the SADC countries to institute policies that seek to attract foreign capital to cover the investment deficit that arises from low domestic savings rates. This study gives robust conclusions on the effectiveness of individual tax incentives commonly used by SADC countries in attracting foreign mobile capital. This study has broadened the dimensions research can take in analysing the contribution of tax incentives to Foreign Direct Investment (FDI) inflows
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Silva, Pedro Miguel Martins. "Matéria coletável comum consolidada do imposto sobre as sociedades." Master's thesis, 2018. http://hdl.handle.net/10362/42829.

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A more mobile economy and digital content turned on a global scale the traditional paradigm of economic and financial relations between States and multinational groups, leading the EU to coordinate efforts so that, in the tax plan, it is possible to ensure the effective development and maintenance of the internal market and the protection of fundamental freedoms (TFEU). Regarding corporate taxation, the EU privileged, as opposed to the system of separate accounting of the OECD, a formula consisting of multiple of multiple factors likely to express the economic and business dynamics of multinat
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Molapo, Mojalefa Aubrey. "Employing Bayesian Vector Auto-Regression (BVAR) method as an altenative technique for forecsating tax revenue in South Africa." Diss., 2017. http://hdl.handle.net/10500/25083.

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Lourenço, Patrícia Alexandra dos Santos. "O regime de eliminação da dupla tributação económica : um contributo para a limitação da aplicação do requisito relativo à tributação efectiva." Master's thesis, 2011. http://hdl.handle.net/10400.14/9465.

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Associado à aprovação do Orçamento de Estado para 2011, o regime de eliminação da dupla tributação económica sofreu diversas alterações, tendo a disposição referente à sujeição dos lucros distribuídos a tributação efectiva alcançado uma maior relevância na medida em que passou a ser considerado um critério objectivo de acesso ao referido regime. Todavia, a indeterminação da noção de tributação efectiva no Direito interno e no Direito comunitário, condiciona a sua aplicação prática e gera maior grau de incerteza e insegurança jurídica. Tendo em conta o contexto actual, a presente tese inc
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PATÁKOVÁ, Aneta. "Účetní a daňové aspekty kapitálových transakcí s podnikem v komparaci ČÚP a IFRS." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-188128.

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The topic of this thesis titled " Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS" was the definition of ownership transactions with the company and description of some differences between both legislation. The accounting and taxation aspects were first analyzed in terms of theory (regu-lations, definition, history of the business combination and their development from the past to the present, present situation of volume of M&A transactions and method of accounting solutions of these transaction) and subsequently in the form of practical appl
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