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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality". Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.
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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period.
Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution. However, the effect of progressivity on true inequality, which is approximated by consumption-based measures of the GINI coefficient, is significantly smaller.
The second essay relies on household level data and complements the first in its empirical approach. We simulate the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. We use a series of counterfactuals to decompose the change in the distribution of net income into a direct (tax) effect and an indirect behavioral effect.
As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution, on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. We also find that the tax-induced evasion response increased reported net income inequality while reducing consumption based measures of net income inequality.
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Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /". Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.
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Pedrosa, Olga Silvana Tchokohondo. "The determinants of personal income tax in Portugal". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20848.
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Mestrado em FinançasA dissertação investiga os determinantes do imposto sobre o rendimento das pessoas singulares (IRS) em Portugal, e de forma a concretizar o estudo recolhemos dados económicos desde Janeiro de 1998 até Dezembro de 2018. O IRS fornece as diretrizes que são fundamentais para os decisores políticos combaterem as diferenças de desigualdade em Portugal. Para tal no presente estudo, usamos seis variáveis explicativas e de controle, tais como, o crescimento do PIB, inflação, consumo privado, desemprego, troika e taxa marginal de imposto, que ajudarão a testar os objetivos do estudo. Efetuamos a analise de series temporais através do uso do método OLS para perceber a relação entre as variáveis e estimar os determinantes do IRS. É espectável que todas as variáveis tenham uma forte relação com o IRS. O estudo pretende contribuir com novos conhecimentos à literatura existente e bem como auxiliar os decisores na formulação de políticas tributárias mais eficazes. Os resultados da nossa análise demonstraram que o PIB, o consumo privado, a inflação e a taxa marginal têm um impacto positivo na receita IRS, a troika não tem impacto siginificativo, visto que foi uma variável aleatória, enquanto que o desemprego tem um impacto negativo na receita do IRS. Esperamos que os resultados obtidos neste estudo possam ser úteis, não apenas para os decisores da política tributaria portuguesa, como também para qualquer pessoa interessada em IRS, pois isso ajudará a compreender as principais variáveis determinantes do IRS e como as receitas do IRS em Portugal podem ser optimizadas.
This dissertation investigates the determinants of Personal Income Tax (PIT) in Portugal using public data from 1998 to 2018. Personal income tax provides a rational pathway for policymakers to close inequality gap in Portugal. In other words, the general objective is to examine the socio-economic predictors of PIT. Six explanatory and control variables, that is, GDP growth, inflation, consumption, unemployment, troika and marginal tax rate will help in testing the objectives of the study. Regression technique (Ordinary Least Square (OLS) method) is used to analyze the relationship between the variables. It is expected that all variables will have a significant link with PIT, but direction of the relationship will be determined through the analysis. The study will add new knowledge to the existing literature and allow authorities formulate effective tax policies. The results of the analysis showed that, GDP, Private consumption, inflation, and Tax marginal maximum all have positive impact on the Portuguese IRS revenue, Troika however, has no significant impact on IRS revenue given that it is a dummy variable, whereas unemployment have negative impact. It is of hope that the results obtained in this study can be useful not only to the Portuguese policy makers but also anyone with interest in PIT as it will help to understand the main determinants of PIT and how PIT revenues in Portugal can be optimized.
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Klemm, Alexander Daniel. "Empirical analyses of corporate and personal income tax reforms". Thesis, University College London (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430040.
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Rasmussen, Emma Helen. "Increasing progressivity in South Africa's personal income tax system". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25503.
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This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The negative income tax is shown to significantly reduce inequality, while increased tax rates for high income earners have a limited impact. They also have limited potential for increasing tax revenue, making it unfeasible to finance the negative income tax through such tax increases. A South African negative income tax will either have to be smaller than the levels simulated or financed through other means.
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers". Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece". Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.
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Jastrzembski, André. "Einkommensteuerschätzung in Georgien". Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1875/.
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Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the poor income situation of most Georgian households can be mitigated by a tax allowance but is very difficult to be financed because of expected revenue losses. In spite of some progressive distributional effects of an increase of the tax burden, most households will find a very hard to cope with additional tax liabilities.
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Gupta, Ranjana. "Receipts from personal exertion mere gifts or gross income? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /". Click here to access this resource online, 2009. http://hdl.handle.net/10292/735.
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Southgate, Ada Isobel. "The effects Personal of Income Tax on the savings behaviour of households in South Africa". University of the Western Cape, 1997. http://hdl.handle.net/11394/7890.
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Magister Economicae - MEconThe "new" South Africa faces a big challenge. Unemployment, poverty and economic hardship still characterise the life of the majority of South Africans. Most people expect this to change under democracy. This will only be possible, however, if the economy can grow fast enough. What type of economic policies can a future government adopt to bring about economic growth and the reduction of poverty? More specifically, can the government raise taxes in order to spend more on the poor without reducing economic growth? The increased expenditure, given the existing deficit, will pressurise government to increase taxes. If this were to happen, the question that comes to mind is whether a savings constraint will develop. At the moment South Africa is not experiencing a savings constraint. This can be attributed to the fact that investment declined more than saving over the past few years. However, if investment has to increase over the next few years to achieve higher economic growth, the question arises whether domestic saving will increase enough to finance it. This will be difficult if an increasing tax burden has a negative impact on saving. Saving has long been recognized as a major factor in the process of economic development, directly by its diversion of resources into the formation of capital, and indirectly through changes in technology which are implemented when new capital is put to use. Few would dispute that domestic saving is important for the financing of development and it is evident that a country will require higher saving rates if it wants to invest more.
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Ugaz, Olivares Mauro, e Prentice Alejandra Alvarado. "Staff costs from the perspective of Labor Tax Law". THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109386.
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Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its influence, Labor Law not beingany exceptions. In fact, some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications.En la actualidad, el amplio desarrollo que ha tenido el Derecho Tributario hace que no haya rama del Derecho que no se relacioneen algún punto con éste, no siendo el Derecho Laboral una excepción. Así, algunas instituciones laborales como la remuneración y las utilidades pueden, asimismo, tener importantes consecuencias tributarias.En vista de esta relación, el autor, en el presente artículo, realiza un análisis tributario del Derecho Laboral, reflexionando sobre temas relacionados al gasto de personal y sus implicancias tributarias.
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Sankarasubramanian, Lakshminarayanan. "The impact of personal taxes on two areas in the theory of financial markets". Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27524.
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This thesis considers the impact of taxation on two problems in the theory of financial markets. The first paper deals with the optimal choice of debt made by value-maximising firms. We consider a one-period world with personal and corporate taxation and distinguish between the repayment of principal and the payment of interest on corporate debt. It is shown that at optimum, a value-maximising firm may choose to issue multiple debt contracts with differing seniorities. In addition, the impact of a change in the tax rates (corporate or personal) on the optimum level of debt is seen to be ambiguous. Unambiguous statements can, however, be made about the impact of a change in the corporate tax rate on firm value, the value of the equity and on the required rate of return on risky corporate debt.
The analysis borrows heavily on a framework that we develop early in the paper which permits us to visualise the value-maximising firm's choice of an optimal capital structure, graphically.
The second essay examines the impact that taxes have on the pricing of call options on corporate stock. It is demonstrated that the process of replication can be influenced by the basis of the stocks used for the replication process as a result of the capital gains taxes involved. Consequently, the equilibrium price for an option is some average of the various costs of replication that different investors face.
We find that the equilibrium price for the option can be influenced by investor preferences and by the history of the stock price. The empirical findings of an apparently unpredictable strike-price bias that have been observed in the past literature is examined and duplicated numerically. In addition, one explanation is given for the rationale behind covered option positions that consist of an option position and the corresponding hedge.Business, Sauder School of
Graduate
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Hundenborn, Ines Janina. "Explaining changes in post-apartheid income and earnings inequality". Doctoral thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33818.
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This doctoral thesis analyses the changes in income inequality in post-apartheid South Africa. The thesis adds to the existing literature by explaining the underlying causes of the changes in observed income inequality. As such, this thesis applies different decomposition methods to the Gini coefficient. In the analysis of household income sources, traditional static decompositions are supplemented by applying micro-simulations that allow for a dynamic decomposition of changes in income sources reported in household surveys. The results corroborate previous findings of the significant contribution of labour market incomes and governmen grants. However, the application of advanced dynamic methods highlights the effects of changes in other factors, such as investment income and the role of employed household members, which have previously received less attention. Further study of household survey data and a unique set of tax administration data enabled a decomposition of the Gini coefficient of taxable income to investigate the effect of high earners on income inequality and the accuracy of capturing them in household surveys. This analysis highlights a significant weighting issues of high earners in the latest wave of the household survey data. Therefore, when combining the two types of data sets, a significant decrease in overall inequality of taxable income can be found between 2011 and 2014. The results ascertain the vast differences between the top and the bottom of the income distribution and concrete policies addressing both sides of the issue need to be implemented in order to overcome persisting income inequality. Finally, the strong effects of labour market incomes on overall income inequality warrant further investigation. Therefore, changes in earnings inequality are decomposed to assess the effect of changes in the labour market. The application of micro-simulations thereby allows to decompose the changes in earnings inequality into ‘price effect' and ‘endowment effect' but also to assess the effect of changes in labour market participation, employment, occupational structure and unobserved characteristics. The results show that key drivers of an increase in earnings inequality between 1993 and 2012 were changes in the endowments of working age individuals. This effect was partially counteracted by the price effect. The findings show persisting discrepancies between male and female employment in the labour market and the ongoing marginalization particularly of African women which highlights the need for a revision of existing affirmative action laws and their implementation. The National Development Plan offers several strategies for more inclusive growth for South Africa, however, government is already falling behind with its implementation. Therefore, policy makers need to re-examine the efficiency of current social spending and labour laws in order to set the right growth path for the South African economy. The methods utilized throughout this thesis harmonise different sources of information and enable an integrated analysis of the dynamics of the South African income distribution. The static and dynamic decompositions make use of the 1993 household survey of the Project for Statistics on Living Standards and Development (PSLSD) and the 2008 and 2014 National Income Dynamics Study (NIDS). The assessment of high earners is performed by comparing tax administration data provided by the South African Revenue Service (SARS) for the 2010 and 2014 tax years with household survey data from NIDS in 2011 and 2014. Finally, the decomposition of earnings inequality is carried out using data sets from the Post-Apartheid Labour Market Series (PALMS) between 1993 and 2012.
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Nesteckis, Antanas. "Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_153917-18506.
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Antanas NESTECKIS
Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms
Magistrantūros studijų baigiamasis darbas, 53 puslapių, 8 paveikslai, 13 lentelių, literatūros šaltinių, priedai.
RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, savivaldybės biudžetas, mokesčio tarifas, gyventojų pajamų apmokestinimas.
Tyrimo objektas - gyventojų pajamų mokesčio pajamos Kauno apskrities savivaldybėse.
Tyrimo dalykas - gyventojų pajamų mokestis.
Tyrimo tikslas – nustatyti gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms.
Tyrimo uždaviniai:
1. Nustatyti gyventojų pajamų mokesčio reikšmę savivaldybių pajamoms;
2. Identifikuoti pajamų mokesčio politikos tendencijos Europos šalyse;
3. Nustatyti pagrindines gyventojų pajamų apmokestinimo principų ir uždavinių taikymo problemas.
4. Parengti gyventojų pajamų mokesčio įvertinimo formuojant savivaldybių biudžetų pajamas metodiką;
5. Atlikti pajamų surinkimo iš gyventojų pajamų mokesčio įvertinimą;
6. Pateikti pasiūlymus pajamų surinkimui iš gyventojų pajamų mokesčio tobulinti.
Tyrimo metodai:
• tiriant teorinius gyventojų pajamų apmokestinimo pagrindus bei mokesčių politikos ES tendencijas naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros bei teisinių dokumentų analizė ir sintezė.
• vertinant gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms – statistiniai duomenų rinkimo bei analizės metodai, teisinių gyventojų pajamų mokesčio Lietuvos dokumentų analizė ir sintezė, loginė analizė ir... [toliau žr. visą tekstą]Antanas Nesteckis The influence of Personal Income Tax on Municipal Budget Revenue Final work Master of Science diploma comprises of 53 pages, 8 pictures, 7 tables, literature sources and appendixes. Keywords: Personal Income Tax, Municipal Budget, tax rate, Personal Income taxation. Research object – revenue of Personal Income Tax in Kaunas district. Research subject - Personal Income Tax. Research aim – to estimate the influence of Personal Income Tax on municipal revenue. Research tasks: 1. To determine the influence of Personal Income Tax on Municipal Revenue; 2. To identify Income Tax policy trends in European countries. 3. To determine the main problems of Personal Income Tax taxation principles and aims use. 4. To prepare a methodology of Personal Income Tax assessment setting Municipal Revenue. 5. To estimate Personal Income Tax collection. 6. To make a suggestions for the improvement of Personal Income Tax collection. Research methods: • Analysing the main reasons of theoretical Personal Income Tax taxation and Tax policy trends there were used scientific research methods - scientific literature, legal document analysis and synthesis. • Evaluating influence of Personal Income Tax on Municipal Revenue there were used statistical data collection and analysis methods, legal Lithuanian documents about Personal Income Tax analysis and synthesis, logical analysis and synthesis. • Processing and systematization statistic information there were used aggregation... [to full text]
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Kallunki, J. (Jenni). "Corporate insiders’ personal characteristics and insider trading". Doctoral thesis, Oulun yliopisto, 2019. http://urn.fi/urn:isbn:9789526222776.
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Abstract Many studies explore how firm-level characteristics affect the returns that corporate insiders earn when they trade the stocks of their own firms, but little is known about the role of insiders’ personal characteristics. This dissertation contributes to the literature by expanding our understanding of how corporate insiders’ personal characteristics affect their decisions to exploit private information in insider trading. The first essay of the dissertation examines whether insiders who have shown noncompliance with the tax law are more prone to exploit their information advantage in insider trading than other insiders. Our empirical results from analyzing archival data of all insider trades in Sweden show that the noncompliant insiders use more of their information advantage to trade their insider stocks shortly before significant stock price changes than other insiders. The second essay explores why insiders engage in informed insider trading, given the surprisingly small average insider returns reported in the literature and the potential costs involved. Using archival data of corporate insiders in Sweden, we show that less wealthy insiders are more likely to time their insider selling, and sell in greater magnitudes, prior to abnormal price declines than wealthy insiders. We also find that less-wealthy insiders with lower risk-aversion as measured by their criminal behavior are particularly prone to timing their selling to avoid price declines. The third essay examines what type of insiders are willing to violate their own company’s restrictions on insider trading by trading on their private information during blackout periods when the firm prohibits trading by its insiders. Using archival data of corporate insiders in Finland, I find that less-wealthy insiders avoid economically significant insider losses by selling their insider stocks during the prohibited blackout period. These insider sales also predict negative earnings surprisesTiivistelmä Tämä väitöskirja laajentaa aikaisempaa tutkimuskirjallisuutta tarkastelemalla, miten yritysten sisäpiiriläisten henkilökohtaiset ominaisuudet vaikuttavat sisäpiirin kaupankäynnin tuottoihin. Väitöskirjan ensimmäisessä osatutkimuksessa tutkitaan, voidaanko sisäpiirin kaupankäynnin tuottoja selittää sisäpiiriläisten verottajalta saamien hallinnollisten sanktioiden avulla. Osatutkimuksen empiiristen tulosten mukaan verottajalta hallinnollisia sanktioita saaneet sisäpiiriläiset ansaitsevat merkittävästi suurempia sisäpiirin kaupankäynnin tuottoja kuin muut sisäpiiriläiset. Aikaisemmissa tutkimuksissa havaitut sisäpiirin kaupankäynnin tuotot vaikuttavat verrattain pieniltä, kun huomioidaan sisäpiiritiedon hyödyntämiseen liittyvä maine- ja juridinen riski. Toisessa osatutkimuksessa tutkitaan, miksi jotkut sisäpiiriläiset kuitenkin päättävät hyödyntää sisäpiiritietoaan käydessään kauppaa yhtiöidensä osakkeilla. Tulosten mukaan matalamman varallisuuden sisäpiiriläiset ajoittavat osakemyyntinsä todennäköisemmin ennen osakekurssien laskuja kuin korkeamman varallisuuden sisäpiiriläiset. Tämä tulos on erityisen vahva sellaisten matalamman varallisuuden sisäpiiriläisten joukossa, jotka ovat erityisen riskihakuisia henkilökohtaisilla rikostuomioilla mitattuna. Väitöskirjan kolmannessa osatutkimuksessa tutkitaan, millaiset sisäpiiriläiset eivät noudata yhtiöidensä asettamia rajoituksia sisäpiirin kaupankäynnille vaan hyödyntävät sisäpiiritietoaan käymällä kauppaa ns. suljetun ikkunan aikana, jolloin yhtiön asettamat rajoitukset kieltävät sisäpiirin kaupankäynnin. Tämän osatutkimuksen empiirisen tulosten mukaan matalamman varallisuuden sisäpiiriläiset ansaitsevat suljetun ikkunan aikana toteuttamillaan osakemyynneillä merkittävästi suurempia tuottoja kuin muut sisäpiiriläiset. Matalamman varallisuuden sisäpiiriläisten suljetun ikkunan aikana toteuttamat osakemyynnit myös ennustavat yrityksen julkistamaa tulevaa negatiivista tulosyllätystä
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Bulušková, Andrea. "Srovnání daňového zatížení zaměstnanců a OSVČ". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124556.
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In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.
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Скрипник, А. І. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skrypnyk.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглянуто теоретичні аспекти прибуткового оподаткування,а саме економічну сутність, основні функції,історичні етапи розвитку та охарактеризовано нормативно-правове регулювання системи оподаткування доходів фізичних осіб. Проаналізовано фіскальну роль податку з доходів фізичних осіб в доходах Зведеного бюджету та проведено моніторинг надходжень податків з доходів до місцевих бюджетів. Запропоновано напрямки підвищення ефективності оподаткування доходів фізичних осіб в Україні.
The work considers the theoretical aspects of income taxation, namely the economic essence, main functions, historical stages of development and describes the legal regulation of the system of personal income taxation. The fiscal role of the personal income tax in the Consolidated Budget revenues is analyzed and the revenues of the income taxes to the local budgets are monitored. The directions of increase of efficiency of the taxation of the income of physical persons in Ukraine are offered.
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Khokrishvili, Elguja. "Das georgische Steuersystem im Transformationsprozess". Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1874/.
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During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed.
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Rodjun, Jirasak. "Legal solutions to the conflict between equity of income redistribution and economic efficiency of taxation in relation to personal income tax law in Thailand and the United Kingdom". Thesis, University of Edinburgh, 2006. http://hdl.handle.net/1842/25131.
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The purpose of this thesis is to examine and compare Thai and UK income tax laws to establish how they cause conflict between equity of income redistribution and efficiency of taxation. This thesis also aims to validate theories that optimal tax structures and efficient tax legislation and administration can resolve the conflict. Chapter One reviews concepts of equity and efficiency. Research in the components of income tax law to establish optimal tax structures offers a novel way to resolve the conflict. Chapter Two concerns a progressive rate structure. At present, there are few low marginal tax rates, resulting from revenue targets, politics, tax avoidance, and few top-rate taxpayers. They achieve only some redistribution, but promote efficiency. A system of two tax-rate schedules is proposed, i.e. one for low incomes and another for high incomes. Chapter Three involves a tax base. Tax reliefs narrow the base, affecting equity and efficiency. An optimal base is therefore proposed, with a broad base, adjustment of personal allowances to cover costs of living and inflation, a phase-out of allowances, the abolition of standard deduction of expenses, and criteria for abolishing certain tax expenditures. Chapter Four considers the tax treatment of married couples. The Thai joint-taxation system needs to increase efficiency yet maintain equity. The UK individual-taxation system needs to reduce inequity while maintaining efficiency. To strike a balance between equity and efficiency, the integration of joint and individual taxation, changes in the structures of tax rates and reliefs, and prevention of tax avoidance are proposed. Chapter Five analyzes legislative process, primary and secondary legislation, judicial interpretation, judicial and statutory anti-avoidance rules, administrative practice and methods of tax collection.
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Mathaba, Jeffrey Themba. "Analysis of demographic, socio-economic and geographic factors affecting adoption and success of personal income tax e-filing in South Africa". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27752.
Texto completo da fonteResumo:
E-filing of personal income tax returns is regarded as one of the South African Revenue Service (SARS)'s success stories based on its growth since its inception in 2006. Given the importance of tax revenue as a major source of revenue to government, this study explores the effects of personal income tax e-filling on tax compliance and tax revenues. The study was carried out with three objectives, namely; determining the relationship between personal e-filing growth and some demographic, socio-economic and geographic factors in South Africa; determining the relationship between personal income tax e-filing and personal income tax revenue; and determining the relationship between personal income tax e-filing and tax compliance. Descriptive statistics and the pooled ordinary least square were employed to analyse the data having found the absence of unit root at levels in the data. The study covered 6-year period prior to e-filing (2000-2005) and 10-year period of e-filing implementation from 2006 to 2015, with data collected from publicly available SARS database on registered taxpayers and revenues collected nationally and across South Africa's nine provinces and metropolitan areas. The results indicate that e-filing had a positive contribution to increase personal income tax revenue collection as well as tax compliance over the study period. The study concludes that the introduction of e-filling provided an opportunity for improved collection and compliance across the provinces of South Africa. We therefore recommend, among others, that investigations and investments in tax technology & e-filing in non-metropolitan areas be considered, and further research be done in identified areas of interest in South Africa and rest of the African continent.
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Červená, Lucie. "Osvobození od osobního důchodové daně jako faktor formulující míru zdanění v zemích EU". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124588.
Texto completo da fonteResumo:
In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.
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Paclíková, Veronika. "Osvobození penzí od osobní důchodové daně ve vybraných zemích EU". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199508.
Texto completo da fonteResumo:
The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics are described. The third chapter is devoted to the method of taxation of personal income of working pensioners and social security systems in individual countries and the last part is the comparison of the various types of tax expenditures. The last, fourth, chapter is dedicated to the comparison of the rate of taxation of working pensioners in the selected states. The rate of taxation is calculated using the average tax rate, partial results are the size of the exemption of pensions and total tax expenditures relative to income of taxpayers.
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Weberová, Jana. "Významné determinanty daňových výnosů osobní důchodové daně". Doctoral thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76625.
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The dissertation is devoted to the questions of personal income tax. Because of the fundamental role of the personal income tax in the public finance area, it is very difficult to know variables that have an effect on its revenues in various countries and times. The attention is targeted on OECD countries. The paper begins with some thesis about tax functions of personal income tax in public finance and also with its importance in the tax mix in the nearly last forty years. Following part of the dissertation includes identification and a description of these variables that may have and effect on tax revenues regarding if these may have an effect on the personal income tax revenues. The variables were categorized into three groups -- economic, demographic and politico-sociologic. The main part of the paper is panel regression analysis with the fixed effects that is aimed at searching of various variables that have significant effect on the personal income tax revenues. In this part there are some regression models with the regression function linear in parameters or regression function nonlinear in parameters. The results of analysis are compared to each other and also to other author's results. Interpretation and summary of the results of analysis are also introduced.
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Neumannová, Petra. "Vývoj daňového zatížení v zemích EU se zaměřením na zdanění práce". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197886.
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The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.
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Кондратьєва, Л. О. "Прямі податки та їх роль у формуванні доходів державного бюджету України". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Kondratieva.pdf.
Texto completo da fonteResumo:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядається економічна сутність, функції та ознаки прямих податків, доследжено історичні аспекти розвитку та становлення, а також визначено роль та розкрито значення прямих податків у формування доходів бюджету. Проаналізовано динаміку надходжень податків на доходи до державного бюджету України, досліджено фіскальну ефективність природно-ресурсних платежів у складі доходів державного бюджету України. Узагальнено зарубіжну практика прямого оподаткування прямими податками та визначено основні шляхи вдосконалення системи прямого оподаткування в контексті формування доходної бази державного бюджетуУкраїни.
The paper considers the economic essence, functions and features of direct taxes, studies the historical aspects of development and formation, as well as identifies the role and reveals the importance of direct taxes in the formation of budget revenues. The dynamics of income tax revenues to the state budget of Ukraine is analyzed, the fiscal efficiency of natural resource payments in the state budget revenues of Ukraine is investigated. The foreign practice of direct taxation by direct taxes is generalized and the main ways of improvement of the system of direct taxation in the context of formation of the income base of the state budget of Ukraine are defined.
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Іванов, І. Д. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Ivanov.pdf.
Texto completo da fonteResumo:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні засади становлення та розвитку податку на доходи фізичних осіб. Проаналізовано нормативно-правове забезпечення механізму стягнення ПДФО. Визначено роль ПДФО у формуванні доходів бюджету, його фіскальну ефективність. Запропоновано введення диференційованої шкали ставок податку; повне зарахування податку в місцеві бюджети; зарахування податку за місцем реєстрації (проживання) платника податку; розширити діапазон доходів громадян, який дозволить отримувати податкові соціальні пільги з ПДФО тощо.
The theoretical principles of formation and development of personal income tax are considered in the paper. The regulatory and legal support for the mechanism of PIT collection is analyzed. The role of PITs in the formation of budget revenues, its fiscal efficiency is determined. The introduction of a differentiated scale of tax rates is proposed; full crediting of the tax to local budgets; crediting the tax at the place of registration (residence) of the taxpayer; to expand the range of incomes of citizens, which will allow to receive social tax benefits from personal income tax, etc.
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Vaz, Patrícia Isabel Maia. "A crise de 2008 e as receitas dos impostos : uma análise à União Europeia". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21009.
Texto completo da fonteResumo:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisOs impostos são fundamentais para o desenvolvimento de um país. Apoiam as funções básicas de um Estado e guiam no sentido do crescimento económico. Funcionam, também, como catalisador para o desenvolvimento de um Estado responsável e para a expansão da sua capacidade de resposta. A crise financeira e económica, despontada em 2008, teve um rápido impacto nas balanças de pagamentos dos Estados Membros da União Europeia, consequência da redução das receitas públicas - pela, não só, mas também, diminuição das receitas dos impostos - e do aumento do peso das transferências sociais. A presente dissertação, concentrada em dados anuais entre 2005 e 2013, de 27 países da União Europeia e modelo empíricos, conduziu às conclusões que a crise leva à diminuição das receitas do IVA e do IRC, ao aumento das receitas das CSS e que, apesar de ter um efeito negativo nas receitas do IRS, este efeito não é estatisticamente significativo. Permitiu também constatar que: o défice, o consumo privado e as importações produzem um efeito positivo nas receitas do IVA, enquanto as exportações produzem um efeito negativo; a taxa de desemprego e as despesas em I&D afetam negativamente as receitas de IRC; a taxa de desemprego provoca um efeito negativo nas receitas de IRS e, contrariamente, o défice e as despesas públicas um efeito positivo; e, por fim, a taxa de desemprego, a taxa de natalidade e o saldo migratório apresentam um efeito positivo nas receitas das CSS.
Taxation is fundamental to the development of countries. Besides supporting the basic functions of the government, it is a driver of economic growth. Taxation also works as a catalyst for the development of an accountable government, as well as for the development of its response mechanism. The 2008 financial and economic crisis had a prompt impact on the balances of payments of the European Union Member States. This happened as a result of the reduction in public revenues - due to not only, but also, the decrease in tax revenues - and the increase in the weight of social transfers. The present dissertation, based on annual data from 2005 to 2013, from 27 European countries and empirical models, concluded that the crisis has had a negative and statistically significant effect on the value added tax and corporate income tax revenues, a positive effect on the revenues from social contributions and, despite having a negative effect on personal income tax revenues, this effect proved not to be statistically significant. This dissertation also concluded that: deficit, private consumption and imports have a positive effect on the value added tax revenues, unlike exports, which have a negative one; the unemployment rate and research and development expenditures have a negative effect on corporate income tax revenues; the unemployment rate has a negative effect on personal income tax revenues, while deficit and public expenditures have a positive one; finally, the unemployment rate, birth rate and migratory balance have a positive effect on social contributions revenues.
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Formánková, Barbara. "Jednotka zdanění jako faktor odvodového zatížení osobních příjmů ve státech OECD". Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360561.
Texto completo da fonteResumo:
This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which analyses the current trend in the application of the tax unit in OECD countries, maps the trend developments throughout the history and points out how this trend was influenced by the nominal tax rate, I examine the transition from joint taxation to the individual taxation that had been recorded in OECD countries in recent fifty years and had been predominantly caused by the negative impact of the marginal tax rates on the work incentives of second earners in the household.
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Mikolášová, Martina. "Komparace základu daně z příjmů fyzických osob a vyměřovacích základů sociálního pojistného u zaměstnanců". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15572.
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Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in these countries. In the last chapter there is comparison between the tax base and the assessment base in each country, and comparison of these two bases between all four countries. At the end of this chapter, there is a proposition of possible changes and suggestions for the Czech Republic, inspired by the tax systems of other described countries. The conclusion is, that there is a convergence of rules for calculating the income tax and social insurance assessment base and the largest differences between these two bases are in the Czech Republic.
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Ďurišová, Milena. "Daňové úlevy u zdanění fyzických osob v ČR a ve vybraných zemích OECD". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85936.
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The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.
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Horáková, Markéta. "Aktuální diskuse o reformách zdanění příjmů". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18271.
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This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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Ferreira, Rui Miguel de Sousa. "O impacto do E-factura nas taxas efectivas de imposto em sede de IRS". Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/14315.
Texto completo da fonteResumo:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEsta dissertação tem por objetivo medir o efeito do sistema e-fatura na taxa efetiva dos contribuintes em sede de IRS. Para tal vamos revisitar alguns estudos feitos anteriormente e analisar as teorias económicas e as teorias psicológicas sociais fiscais, para que consigamos compreender os fatores que afetam o comportamento dos contribuintes no que concerne ao cumprimento fiscal. A compreensão deste comportamento poderá auxiliar, de forma mais eficaz no aumento do cumprimento fiscal e no combate à fraude e evasão fiscal. A amostra do nosso estudo é constituída por declarações de rendimento de 210 contribuintes singulares, maioritariamente residentes no Distrito de Lisboa, clientes de um gabinete de contabilidade sedeado no concelho da Amadora, incidindo sobre os anos fiscais de 2014 e 2015. Numa primeira fase, através de questionários, fomos testar o cumprimento fiscal, as causas e consequências da fraude e evasão fiscal, e o nível da moralidade fiscal. Numa segunda fase, através das declarações de rendimentos, relativas aos anos de 2014 e 2015, comparamos os valores referentes às deduções à coleta, bem como os valores dos incentivos fiscais dados pela AT. Esta comparação serve para concluir que as taxas efetivas de IRS diminuíram em 2015 face a 2014 e que as deduções aumentaram. Este facto deve-se à implementação do sistema e-fatura.
This thesis aims to measure the impact of the e-invoice system on the effective tax payed by the individual taxpayers. To do so, we analyze some earlier studies regarding Tax Compliance, Tax Evasion, and Tax Moral. We summed up some theories of Tax Compliance, namely economic theories and psychological and social theories because it is important to comprehend this behavior, because it may help to implement policies to avoid tax evasion and to comprehend tax compliance. Two Hundred and ten individual taxpayers, mostly resident in Lisbon district, composed our sample for this study whom are clients of an accounting company headed in Amadora. The focus was the 2014 and 2015 fiscal years, because this system is relatively recent. Initially, through the inquiries, we tested the tax compliance, the causes and consequences of fraud and tax evasion, and the level of tax morality. In a second stage, through the tax returns for the years 2014 and 2015, we compare the deductions, as well as the amounts of tax incentives given by AT in each year. This comparison serves to measure the impact of the system e-invoice in the automatic deductions and to evaluate if those deductions are harmful or favorable to the taxpayers, as consequence of the implementation of the e-invoice system.
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Smýkalová, Martina. "Analýza daně z příjmů fyzických osob z genderového hlediska". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76512.
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This thesis deals with analysis of the differences between men and women in the labour market and their impact on personal income tax. Analysis of labour market is made from two perspectives. First is the comparsion of the situation of Czech Republic throughout the European Union. In the second part I also compare these conditions between years 2000 and 2008. Analysis of tax revenue is made from data available in the United Kingdom, its results is evaluation of the factors which have impact on the total tax revenue. In the end, all of the findings are applied to major shortcomings of the Czech Republic system. The proposed solutions are mainly in the part-time employment, affordable and quality childcare and dependents, and a system of providing parental leave and parental allowances.
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Sampaio, José Filipe Leite. "A Economia Informal na perspectiva do IRS". Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/6591.
Texto completo da fonteResumo:
Mestrado em Economia e Políticas PúblicasO presente trabalho tem como objetivos proceder a uma revisão da literatura sobre a economia informal, considerando a reflexão académica e teórica e a análise prática de documentos emanados por instituições e decisores políticos, delimitar o conceito de economia informal, salientando as dificuldades da sua exata quantificação, identificar as suas consequências na eficiência e na equidade e analisar a importância da economia informal em Portugal e na União Europeia. Este trabalho pretende ainda identificar as principais consequências da economia informal na eficiência e na função redistributiva do IRS, analisar a relação entre o nível e a abrangência da tributação, analisar a relação entre as taxas do IRS e o nível de tributação e identificar as políticas de combate à economia informal.
This paper aims to carry out a review of the literature on the informal economy considering the academic and theoretical reflection and practical analysis of documents issued by institutions and policy makers, defines the concept of the informal economy stressing the difficulties of its accurate quantification, to identify their effects on efficiency and equity, analyzes the importance of the informal economy in Portugal and in the European Union. This work also aims to identify the main consequences of the informal economy in the efficiency and redistributive function of the IRS, analyzes the relation between the level and scope of taxation, analyzes the relation between the rates of the IRS and the level of taxation, and identifies policies to takle informal economy.
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Burdová, Markéta. "Daň z příjmů fyzických osob a její redistribuční dopady-časová analýza". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85943.
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The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.
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Ramanauskaitė, Raimonda. "Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090909_084937-44419.
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Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt.Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.
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Ткаченко, В. О. "Прямі податки в системі державного регулювання доходів юридичних і фізичних осіб". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12582.
Texto completo da fonteResumo:
У роботі досліджено теоретичні засади прямого опадаткування, розглянуто ретроспективний аналіз становлення сисиеми прямого опадаткування. Узагальнено нормативно-правове забезпечення оподаткування доходів юридичних та фізичних осіб в Україні, проаналізовано практику справляння податку на доходи фізичних осіб, податку на прибуток та розглянуто окремі аспекти податкових надходжень від реалізації спрощеної системи опадаткування в Україні.The theoretical bases of direct taxation are investigated in the work, the retrospective analysis of formation of system of direct taxation is considered. The normative-legal provision of taxation of income of legal entities and individuals in Ukraine is generalized, the practice of collecting personal income tax, income tax is analyzed and some aspects of tax revenues from the implementation of the simplified taxation system in Ukraine are considered.
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Туманова, А. І. "Система прибуткового оподаткування: українські реалії та іноземний досвід". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12583.
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У роботі розглядаються теоретичні аспекти прибуткового оподаткування, а саме: сутність
податкової системи та роль прибуткового оподаткування в ній, особливості формування
вітчизняної системи прибуткового оподаткування та її нормативно-правове регулювання.
Проаналізовано фіскальну ефективність прибуткових податків в Україні та досліджено їх
вплив на діяльність юридичних та фізичних осіб. За допомогою методів математично-
економічного моделювання розроблено прогноз номінальних надходжень прибуткових податків
до Зведеного бюджету України на 2020-2021 роки.
Проведено аналіз світової практики справляння прибуткових податків та запропоновано
шляхи імплементації іноземного досвіду в українську систему прибуткового оподаткування, а
саме впровадження інвестиційного податкового кредиту з податку на прибуток підприємств та
введення прогресивної шкали оподаткування і неоподаткованого мінімуму доходів з податку на
доходи фізичних осіб.The thesis considers the theoretical principles of the income tax system, namely income taxes with a strong focus on the essentials of the tax system and the role of income taxes themselves in it. The peculiarities of the formation of the Ukrainian income tax system and its legal regulation is defined. The fiscal efficiency of income taxes in Ukraine is analyzed and their impact on the development of enterprises and individuals is revealed. With the help of mathematical and economic modelling, the forecast of income tax revenues to the Consolidated Budget of Ukraine for 2020-2021 has been developed. The analysis of the world practice of collecting income taxes is carried out. The implementation ways of foreign experience in the Ukrainian income tax system are suggested, namely the introduction of an investment tax credit for corporate income tax and the introduction of a progressive scale of taxation and tax-free income for personal income tax.
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Klenorová, Lenka. "Komparace zdanění rodiny v České republice a vybraných zemích OECD". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402065.
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The diploma thesis focuses on comparation of taxation of family in the Czech Republic and selected OECD countries. The first part summarizes theoretical knowledge about personal income tax, its structural components and basic information about taxation of personal income according to national regulations. Second part analyses taxation of the incomes from employment in the Czech Republic, Ireland and Germany. The last part gives suggestions and recommendations for the Czech Republic.
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Krymláková, Kateřina. "Vývoj daňového systému". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-71993.
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This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.
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Jirsová, Daniela. "Rozpočtové určení daní". Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360178.
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This thesis deals with the tax assignment in the Czech Republic. The main aim of the thesis is to evaluate the causes and effects of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The first chapter refers to fiscal federalism and fiscal decentralization, the second chapter is focused on municipalities as territorial self-governing units and the third chapter describes the tax system in the Czech Republic and the development of the tax assignment since 2001. The first part of the practical section of the thesis concerns with an analysis of the development of municipal revenues from personal income tax, which comes from personal income tax returns. The second part of the practical section contains an analysis of the impacts of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The main cause, which led to the amendment, was a gradual reduction of municipal revenues from personal income tax. This reduction happened due to legislative changes. The amendment should have a positive impact on the majority of municipalities.
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Charvát, Jakub. "Komparace vývoje zdanění práce a nákladů zaměstnavatelů v EU". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192680.
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Comparison of evolution of employers' costs and rate of taxation of labour is the subject of this thesis. Employers' costs are considered wages and social security contributions. Amount of these costs was discovered by Amadeus database which contains data published in companies' annual reports and in their financial statements. Analysis was performed with data about 23 EU countries which were available. Implicit tax rate on labour and Average tax wedge were used for quantification of the rate of taxation of labour. Implicit tax rate on labour is published by Eurostat and Average tax wedge is compiled by OECD. The analysis was performed with data about 19 OECD countries of total 23 countries which are compared. Finding of existence of corresponding trend between evolution of employers' costs and evolution of rate of taxation of labour is goal of this thesis. Existence of that trend was not found for most compared countries between years 2007 and 2012.
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Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien". Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.
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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt.
Im Rahmen dieser umfassenden Transformationsprozesse ist es unabdingbar, dass die Wirtschaftsentwicklung über ein leistungsfähiges Steuersystem finanziert wird. Die zu erhebenden Steuern haben einen unmittelbaren Einfluss auf die ökonomischen Entscheidungen wie beispielsweise in Form eines Konsumverzichts. Darüber hinaus entstehen Zusatzlasten der Besteuerung (excess burden), wenn vergleichbare ökonomische Aktivitäten unterschiedlich besteuert werden und damit etwa der Konsum bestimmter Güter, eine bestimmte Investitionsart oder der Einsatz eines bestimmten Produktionsfaktors diskriminiert wird. Aus den Substitutionseffekten, die durch die Veränderungen der relativen Preise hervorgerufen werden, resultieren letztendlich über die Zahllast hinausgehende Nutzenverluste bei den Wirtschaftssubjekten. Dadurch werden die ökonomischen Konsum-/Sparentscheidungen verzerrt (Besteuerung der Kapitaleinkommen), das Leistungsangebot vermindert (Besteuerung der Arbeitseinkommen), Produktionsfaktoren umgelenkt oder Investitions- und Finanzierungsentscheidungen verzerrt (Unternehmenssteuer). Somit kann durch Steuern bzw. durch ihre unangemessene Ausgestaltung ein gesamtwirtschaftlicher Effizienzverlust verursacht werden.
Gerade in Transformationsländern wie Georgien war mit Beginn der Transformationsphase de facto kein steuerpolitisches Know-how vorhanden, so dass eine enorme Nachfrage nach Beratung bestand und letztendlich der größte Teil der verabschiedeten Steuerreformen ein Ergebnis externer Beratung war. Ein erstes Ziel der Arbeit ist die Erstellung einer theoretischen Basis, um die einzelnen Steuerreformphasen besser zu verstehen. Ein zweites Ziel liegt in die Ableitung eines theoretisch fundierten Referenzrahmens (Benchmark) für die Beurteilung des Status quo sowie der Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien. Die Ableitung von Benchmarks gilt dabei als ein eigenständiges Ziel wissenschaftlicher Forschung. Im Rahmen dieser Arbeit dienen die Benchmarks jedoch als Beurteilungsmaßstab für die Evaluation der Steuerreformen in Georgien sowie für die Evaluation des hier erarbeiteten konkreten Reformvorschlags. Ein drittes Ziel der vorliegenden Arbeit ist also in der konzeptionellen Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien und deren konsequenten Ausrichtung an einem international anerkannten lebenszeitlichen bzw. konsumorientierten Leitbild der Besteuerung zu sehen.
Im Rahmen dieser Arbeit wurde ein Entwurf für eine integrierte Einkommens- und Gewinnsteuer (Einfachsteuer) entwickelt, der den lokalen gesellschaftlichen Gegebenheiten optimal angepasst ist. Bei der Ausarbeitung eines entsprechenden Konzeptes für Georgien war zu berücksichtigen, dass die Effizienz reduzierenden Allokationsverzerrungen in diesen Systemen minimiert und die Belastung der Löhne und Gewinne durch Steuern auf ein angemessenes Niveau begrenzt werden sollten, um negative Anreizwirkungen in Bezug auf das Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine einheitliche Gewinnermittlung für Unternehmen (modifiziertes Kassenprinzip) sowie eine am Kassenprinzip orientierte Mehrwertsteuer eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der intertemporalen Konsum- und Ersparnisbildung, Rechtsformneutralität, Investitionsneutralität in Bezug auf Human- und Sachkapital, Finanzierungsneutralität sowie Inflationsneutralität). Nach der Definition der Bemessungsgrundlagen für die Einzelsteuern und deren Anpassung an georgische Gegebenheiten war es notwendig, die technischen Einzelheiten für die Steuerverwaltung (Durchführungsverordnungen) und teilweise die zugehörigen Steuerformulare zu entwickeln. Diese müssen alle notwendigen Variablen der Veranlagungsverfahren erfassen und eindeutige Identifikationsmöglichkeiten für die Haushalte und Unternehmen bieten, was eine wichtige Rolle für die spätere Mikrosimulation spielt. Die gewonnenen Erkenntnisse dieser Arbeit sollen die politischen Entscheidungsträger bei der Auswahl eines geeigneten Reformvorschlages für das Einkommensteuergesetz unterstützen.An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax system will help the countries in transition to build a sustainable market economy and achieve prosperity. After 90 years of soviet hegemony large economic, political and social changes were made in former Soviet Union countries to support the transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The advantages of a consumption based tax system are based on the elimination of ineffective elements existing in the traditional tax system of Western countries and on the reduction of incorrect allocation effects of resources provoked by it. Income taxes distort the spend/save decision, leading taxpayers to prefer current over future consumption. Consumption taxes are thought not to have this effect. This suggests that a consumption based tax system is closer to the policy makers' notion of a fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful transformation to a market economy. According to the varieties of taxes and their administration, Georgia more or less adopted the tax systems existing in Western countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed. A good portion of the tax reform process in Georgia has been carried out without an explicit evaluation of how well the different proposals would perform against standard objectives including revenue performance, economic neutrality, tax burden distribution, simplicity and administrative feasibility. Short-changing the preparation stage inevitably led to a continuous ad hoc patching of the system, creating confusion among tax administrators and taxpayers alike and creating uncertainty for domestic and national investors. The analysis of the tax reform are based on these basic criteria, according to which some taxes are especially deemed to be more expedient in a democratic and legal state. The following corresponds with the concept of an adequate tax system for a market economy: correspondence with the market economy's conditions, free of inflation effects, easily to administer and fair taxation. Especially for Georgia, a tax system is desirable, which will work successfully by taking into consideration the small resources of taxpayers and the administration. Some major distortionary effects of the Georgian income tax system can be easily replaced through minor reforms, which would turn it into a consumption-based income tax system. Unfortunately, the public discussion of the Georgian tax system has a rather different focus. As economists, we must keep in mind that taxpayers ask for low taxes (for themselves) but they do not care about neutral taxes. A neutral tax system is a typical public good. Apart from some strange economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted industry structure.
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Černá, Kateřina. "Efektivní daňové sazby daně z příjmů fyzických osob v zemích EU". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17087.
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Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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Smetanová, Linda. "Analýza vývoje progresivity daně z příjmů fyzických osob". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85946.
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The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.
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Látalová, Jana. "Vzájemné vazby systému daní a sociálních dávek v ČR". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-82009.
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The personal income taxes as well as individual welfare benefits are among the basic tools of redistribution in the Czech Republic. The diploma thesis concentrates on the qualification of the transfers realized with the help of these tools and the identification of the recipients of these transfers. The theoretical part of this work introduces both redistributing systems and analyzes possible tools of redistribution. The reader is introduced into the problems caused by both systems and also possible solutions. The systems have been dealt with separately so far. The final part of my work therefore brings among other things a different perspective on the change of the distribution of income before and after taxation and before and after receiving social transfers. Gini index and graphic representation of the effect of redistribution at the Lorenz curve are used here. The final part of my work also summarizes data on the income distribution in the Czech Republic and on the changes caused by the taxation or provision of social transfers.
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Rumanová, Martina. "Socialni a zdravotni pojištění nerezidentů v Evropské unii". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-7565.
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Comparison of level of taxation of tax non-residents' income and comparison of the level of the social security and health insurance contributions of tax non-residents in the selected EU countries and its impact on international labour migration.
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Martins, Ricardo Lacaz. "Tributação da renda imobiliária". Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092009-121252/.
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O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos, com valores e princípios próprios. Objetiva-se, assim, a identificação e posterior aproximação daquelas disposições que possuem fundamentos e princípios comuns, o que possibilitará a compreensão da extensão das previsões normativas a serem analisadas, bem como as opções efetuadas pelo legislador na produção legislativa. Antes de se efetuar o estudo das normas que versam sobre a tributação da renda imobiliária serão discutidos e apresentados os conceitos gerais necessários às análises que se seguirão. A limitação do legislador na produção legislativa é aspecto central no presente estudo. Entende-se que o sistema jurídico justo demanda uma coerência alcançada somente quando verificada a adequação valorativa das normas que o compõem e apresente unidade, por meio da observância de princípios e valores comuns, por essas mesmas normas. As normas que prevêem as imposições fiscais incidentes sobre renda no mercado imobiliário se prestarão de pano de fundo para a identificação de princípios que regem a tributação do imposto de renda nas diversas situações apresentadas. Serão, assim, objeto de análise a tributação do imposto de renda das pessoas jurídicas, tributadas pelo lucro real e pelo lucro presumido; a tributação especial das pessoas jurídicas sujeitas ao patrimônio de afetação; os rendimentos auferidos pelas pessoas físicas decorrente das atividades ligadas ao mercado imobiliário, tais como o ganho de capital na venda de imóveis e a tributação dos fundos de investimento imobiliários. Ao final da análise da legislação que versa sobre a tributação do imposto de renda nas situações acima mencionadas serão apresentados os princípios e valores escolhidos pelo legislador para a imposição da renda imobiliária.The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of independence from the aforementioned provisions, on the contrary, the study arises from the assumption of a unique legal system, which otherwise may be studied under different points of view, a system which involves normative sub-systems with their own values and principles. It aims, therefore, the identification and later approach to those provisions which own principles and grounds in common, providing that way, the understanding of the extension of the normative foresight to be analyzed, as well as, the legislator\'s altematives when making laws. Before the study of the principles which deal with the real estate income taxation, the general concepts needed to the analysis shall be presented and discussed. The legislator limitation to the law making shall be the central aspect of the present study. It is understood that a fair legal system demands coherence, which is just achieved when the appropriate principle values which integrate it are consolidated by the observance of the common principles and values of such principles. The rules, which provide the tax enforcement collected on the real estate income, shall be the grounds for the identification of the principles which rule the taxation on the income tax of the different situations herein presented. The corporation income tax, collected on presumed and gross profits, special corporation taxation liable to the \"patrimônio de afetação\", the earnings obtained by the individual persons regarding real estate businesses such as capital gain in property sales and the taxation on real estate funds of investments will, therefore, be the object of the analysis. After the analysis of the legislation which deals with the taxation on the income tax of the aforementioned situations, the principles and values enforced on real state earnings chosen by the legislator shall be presented.
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Šimůnková, Lucie. "Zdanění příjmů členů statutárních orgánů obchodních společností". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198997.
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The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.
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Синя, А. Г. "Податок на доходи фізичних осіб: бюджетна та регулююча роль". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12580.
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У роботі розглядаються теоретичні аспекти оподаткування доходу фізичних осіб, а саме історичний розвиток оподаткування доходів фізичних осіб, поняття та сутність податку на доходи фізичних осіб, правові засади справляння податку доходи фізичних осіб в Україні.
Здійснено моніторинг фіскальної ролі податку на доходи фізичних осіб в Україні 2015-2019, аналіз регулятивних властивостей податку на доходи фізичних осіб в Україн, розроблено прогноз надходжень податку на доходи фізичних осіб до зведеного бюджету України на на 2020-2021 рр.
Досліджено зарубіжний досвід справляння податку на доходи фізичних осіб та можливості його адаптації в України та запропоновано напрями удосконалення податку на доходи фізичних осіб в Україні.The paper considers the theoretical aspects of personal income taxation, namely the historical development of personal income taxation, the concept and essence of personal income tax, the legal basis for personal income tax in Ukraine. The fiscal role of the personal income tax in Ukraine 2015-2019 was monitored, the regulatory properties of the personal income tax in Ukraine were analyzed, and the forecast of personal income tax revenues to the consolidated budget of Ukraine for 2020-2021 was developed. The foreign experience of personal income tax collection and possibilities of its adaptation in Ukraine are investigated and the directions of improvement of personal income tax in Ukraine are offered.