Увійти

Готові списки джерел за темами / Functions of the tax system / Дисертації

Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Functions of the tax system.

Дисертації з теми "Functions of the tax system"

Автор: Grafiati

Опубліковано: 28 травня 2022

Оновлено: 31 липня 2025

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся з топ-50 дисертацій для дослідження на тему "Functions of the tax system".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Переглядайте дисертації для різних дисциплін та оформлюйте правильно вашу бібліографію.

1

Євченко, Н. Г. "Формування системи податкового менеджменту в банку". Thesis, Таврический национальный университет им. В. И. Вернадского, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62549.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

2

Шистка, Ю. В. "Особливості функціонування та перспективи удосконалення спрощеної системи оподаткування". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81671.

Повний текст джерела

Анотація:

У роботі досліджено сутність спрощеної системи оподаткування, її переваги та недоліки, міжнародний досвід, а також шляхи удосконалення системи. Основною метою цього дослідження є структурування та теоретичний опис видів спрощених систем оподаткування та пошук шляхів удосконалення та подолання існуючих проблем.<br>The master’s thesis focuses on the simplified taxation system, advantages and disadvantages, international experience, as well as ways to improve the system are investigated. The main purpose of this study is the structuring and theoretical description of the types of simplified taxat

Стилі APA, Harvard, Vancouver, ISO та ін.

3

Сотнікова, С. Ю. "Податок на додану вартість як фіскальний та регулюючий інструмент держави". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Sotnikova.pdf.

Повний текст джерела

Анотація:

Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні засади податку на додану вартість, його економічна сутність, функції та механізм справлення в Україні. Проаналізовано практику справлення податку на додану вартість, фіскальну роль, моніторинг регулюючої функції та адміністрування податку на додану вартість в Україні. Запропоновано шляхи посилення регулюючої ролі податку на додану вартість в Україні, вектори підвищення ефективності адміністрування податку на додану вартість в Україні.<br>The paper examines

Стилі APA, Harvard, Vancouver, ISO та ін.

4

Мірошниченко, К. С. "Податкова система". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/66937.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

5

Bueno, Júlio Anderson Alves. "A INFLUÊNCIA DO SISTEMA TRIBUTÁRIO NACIONAL NA ECONOMIA." Pontifícia Universidade Católica de Goiás, 2014. http://localhost:8080/tede/handle/tede/2692.

Повний текст джерела

Анотація:

Made available in DSpace on 2016-08-10T10:47:15Z (GMT). No. of bitstreams: 1 JULIO ANDERSON ALVES BUENO.pdf: 709791 bytes, checksum: 5437399e63d9f080411bdf1571c3c64d (MD5) Previous issue date: 2014-03-14<br>The purpose of this dissertation is to highlight the influence of the tax system in the economy, demonstrating that taxes play an important role in promoting social and economic development. The first chapter presents the tax system and its concept and the divisions between the taxing power conferred upon the State and the limitations directed against this power through constitutional pri

Стилі APA, Harvard, Vancouver, ISO та ін.

6

Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

Повний текст джерела

Анотація:

Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turk

Стилі APA, Harvard, Vancouver, ISO та ін.

7

Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

Повний текст джерела

Анотація:

Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of tech

Стилі APA, Harvard, Vancouver, ISO та ін.

8

Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

9

Komara, Ahmad. "The Role of Professional Tax Consultants in the Indonesian Tax System." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/65964.

Повний текст джерела

Анотація:

This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.

Стилі APA, Harvard, Vancouver, ISO та ін.

10

Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and D. S. Zadorozhnia. "Ukrainian tax system competitiveness and globalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77568.

Повний текст джерела

Анотація:

What is globalization nowadays? There are different approaches to characterize this phenomenon among domestic and foreign scientists and researchers. Most of them include interactions, integrations, internationalization, intertwines, interconnections, incorporations, expansions features. Not all of them are associated with a positive impact on every participant. There are a lot of cautions and concerns about the impact of globalization on vulnerable countries and economic activities, especially in the area of public finance. The aim of this paper is to consider the impact of globalizati

Стилі APA, Harvard, Vancouver, ISO та ін.

11

Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.

Повний текст джерела

Анотація:

Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics

Стилі APA, Harvard, Vancouver, ISO та ін.

12

Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

13

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

Повний текст джерела

Анотація:

This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

Стилі APA, Harvard, Vancouver, ISO та ін.

14

Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

15

O'Donoghue, Cathal Gerard. "Redistribution in the Irish Tax-Benefit System." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2503/.

Повний текст джерела

Анотація:

The primary objective of the thesis is to study the degree of redistribution in the Irish Tax-Benefit System. The first part of the thesis (chapter 2) describes the main features of the system and examines the potential redistributive effect of the system. It also sets the system in its historical context by charting the development of the system in the post war era. Chapter 3 examines the redistributive effect of the sub-components of the tax-benefit system separately on a cross-section of the population by decomposing standard redistributive and progressivity measures. This chapter examines

Стилі APA, Harvard, Vancouver, ISO та ін.

16

Pittaki, Zoi. "Walking a tightrope : business, the tax system and tax conscience in Greece, 1955-1989." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8028/.

Повний текст джерела

Анотація:

This thesis explores the interaction between business and the system of taxation in Greece, from the mid-1950s to the late-1980s. The key finding is that the system of taxation was one of the components of the Greek economic environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities. The issues explored are a series of administrative weaknesses of the system, such as the insufficient organisation and bureaucratic rigidities of the tax services, the complexity and constant alterations of the tax laws, but also the problematic relat

Стилі APA, Harvard, Vancouver, ISO та ін.

17

Andrade, Pedro de Oliveira. "Functions of horizontal fiscal reaction to the states brazilian: war tax is in Brazil?" Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9274.

Повний текст джерела

Анотація:

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico<br>The Tax on Circulation of Goods and Services (ICMS), of state competence, is the most important tax in Brazilian economy, and Brazilian states have used it as an instrument of industrial policy, giving tax incentives to attract investments. There is anecdotal evidence that states engage in horizontal tax competition, in which entities of same hierarchical level vie for a bigger share of tax revenues. In this "tax war" each state, by setting its rates, takes into account other statesâ taxes. In Game Theory language, the s

Стилі APA, Harvard, Vancouver, ISO та ін.

18

Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.

Повний текст джерела

Анотація:

The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system wi

Стилі APA, Harvard, Vancouver, ISO та ін.

19

Mahuma, Keaobaka Percival. "A group income tax system for South Africa." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17345.

Повний текст джерела

Анотація:

Bibliography: pages [115]-120.<br>This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable inco

Стилі APA, Harvard, Vancouver, ISO та ін.

20

Bissey, François René Pierre. "Structure functions in the three nucleon system /." Title page, contents and abstract only, 2002. http://web4.library.adelaide.edu.au/theses/09PH/09phb6228.pdf.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

21

Marcus, Patrick. "Electrotactile Feedback System Using Psychophysical Mapping Functions." Diss., The University of Arizona, 2006. http://hdl.handle.net/10150/193947.

Повний текст джерела

Анотація:

Advancements in movement restoration have accelerated in recent years while the restoration of somatosensation has progressed relatively slowly. This dissertation attempts to partially correct this oversight by developing an electrotactile feedback system that might be used to restore the sense of touch.Initially, the perceptual parameters of the skin regions likely to be used as a source of tactile information (the fingertip) and as a destination for electrotactile feedback (the back of the neck) were evaluated. The perceptual parameters of tactile threshold sensitivity, spatial acuity, and

Стилі APA, Harvard, Vancouver, ISO та ін.

22

Šinkūnienė, Kristina. "Tax culture assessment model." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100202_163021-12066.

Повний текст джерела

Анотація:

The processes of the global economic crisis and its effects affecting the whole life of the State, including the tax system, require examination of their influence on changes in tax culture. To justify the importance of tax culture research, analysis of links between taxes and culture and the tax system from philosophical, social-cultural and theological aspects are presented in the dissertation. The dissertation presents the systematic analysis of the conception and preconditions for formation of the tax culture, specifies conception of the tax culture, and identifies factors affecting the ta

Стилі APA, Harvard, Vancouver, ISO та ін.

23

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.

Повний текст джерела

Анотація:

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

Стилі APA, Harvard, Vancouver, ISO та ін.

24

Selden, Nathan Richard Webb. "Attentional functions of the locus ceruleus noradrenergic system." Thesis, University of Cambridge, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.315269.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

25

Harvey, Jacqueline Helen. "Tax performance in a small developing country : a comparative analysis of the Fiji tax system, 1974-1986." Thesis, University of Bradford, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323540.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

26

許世榮. "A research on the demand of management information system functions in taxi-drivers." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/y8ys56.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

27

Sambo, Sanelisiwe Mondy. "Integration of tax and internal audit functions to improve tax risk management." Thesis, 2017. https://hdl.handle.net/10539/24387.

Повний текст джерела

Анотація:

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017<br>Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers ha

Стилі APA, Harvard, Vancouver, ISO та ін.

28

chao, Liao kuang, and 廖光超. "The Tax Penalty Knowledge System for Business Tax." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/46074403582028267365.

Повний текст джерела

Анотація:

碩士<br>亞洲大學<br>資訊工程學系碩士班<br>95<br>The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions

Стилі APA, Harvard, Vancouver, ISO та ін.

29

HUANG, SU-CHIH, and 黃素芝. "The research of tax system reform in Taiwan：The analysis of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/286d57.

Повний текст джерела

Анотація:

碩士<br>銘傳大學<br>公共事務學系碩士在職專班<br>104<br>Taiwan people's tax burden rate in 2014 about 12.3% , which is the lowest one of the developed countries. The lower tax burden rate will impact the national finance directly. The integrated income tax System implements for sixteen years from 1998, it is one of the key projects for the tax system reform in 2014 again, just because the tax loss of the government finances. In order to understanding the amendments of the policy development process, reform of the system, supporting execution and performance of the integrated income tax System, this research bas

Стилі APA, Harvard, Vancouver, ISO та ін.

30

YU-LING, TSAI, and 蔡玉玲. "Information Content of Tax Credit Rate under Imputation Tax Credit System." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65956425761389908693.

Повний текст джерела

Анотація:

碩士<br>國立成功大學<br>會計學系<br>88<br>Under the imputation tax credit system, tax credit rate has become one of the important factors that investors may take into consideration in their investment decision. The main idea is to investigate market reactions of 149 corporations’ information of tax credit rate before and after ex-dividend days in 1999. We found that in no matter ex-cash-dividend event or ex-stock-dividend event, the explanatory variance ICA has no strong reaction to the cumulated abnormal returns. It shows statistically that the unexpected information of tax credit rate to investors has n

Стилі APA, Harvard, Vancouver, ISO та ін.

31

Ferreira, Petrus Hendrik (Petri). "An overview of the new tax return form and tax system." Diss., 2008. http://hdl.handle.net/2263/30200.

Повний текст джерела

Анотація:

During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare

Стилі APA, Harvard, Vancouver, ISO та ін.

32

Chou, Fang-Ru, and 周芳如. "Evolutional functions for NUCalendar system." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/46200827643305495228.

Повний текст джерела

Анотація:

碩士<br>國立中正大學<br>資訊工程所<br>98<br>Web Calendar System has been widely used by people to manage their events in daily life or work, such as dating, meeting, work assignment, etc. Through the temporal management UI of the Calendar system, the users have a clear view of the events and are able to manage them in a more organized way. However, some time-related information service like accounting and email are generally independent services and not integrated with the calendar system. In this thesis we made an evolutional improvement to an existing calendar system called NUCalendar to integrate more t

Стилі APA, Harvard, Vancouver, ISO та ін.

33

Gluckman, Adam. "The perceived fairness of turnover tax in the South African tax system." Thesis, 2013. http://hdl.handle.net/10539/12518.

Повний текст джерела

Анотація:

South Africa implemented a simplified Turnover Tax system with effect from the commencement of years of assessment 1 March 2009 in order to help improve the culture of tax compliance. To date the number of applicants has not been significant and a potential reason for this is that it is not fair. Fairness and equality within a tax system is important in order to discourage evasion. The purpose of this research is to explore the perceived fairness of the current Turnover Tax system. Using the principles of a fair tax system as advanced by Adam Smith (1776) a correspondence survey was issu

Стилі APA, Harvard, Vancouver, ISO та ін.

34

蔡松均. "Integration and Difference of Tax System---Stock Tax analysis from Empirical Views." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6d93s9.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

35

Lin, Chueh-Ching, and 林珏菁. "ESTATE TAX SYSTEM AND THE RELATIONSHIP OF COPARCENERS TO PAY ESTATE TAX." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/94493371771748453162.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

36

Lee, Chun-Nan, and 李俊男. "The Effect of Imputed Tax on Dividend Policy in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/19323212865430805697.

Повний текст джерела

Анотація:

碩士<br>國立雲林科技大學<br>會計系研究所<br>95<br>This research investigates the effect of imputation tax system on dividend policy. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the dividend policy should be affected. The empirical results have two suggestions. First, the cash dividend ratio become larger after carrying out imputation tax system. Second, the more of imputed tax credit, the more of cash dividend ratio in imputation tax system.

Стилі APA, Harvard, Vancouver, ISO та ін.

37

Lin, Ching-Hung, and 林京鴻. "The Effect of Imputed Tax on Capital Structure in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/48209155794411771632.

Повний текст джерела

Анотація:

碩士<br>國立雲林科技大學<br>會計系研究所<br>95<br>This research investigates the effect of imputation tax system on capital structure decision. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the financial leverage should be affected. The empirical results have two suggestions. First, the financial leverage become smaller after carrying out imputation tax system. Second, the more of imputed tax credit, the less of debit ratio in imputation tax system.

Стилі APA, Harvard, Vancouver, ISO та ін.

38

LO-HO-YAO and 羅河堯. "The study on Halved Imputation Tax Credit of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11135023708569750216.

Повний текст джерела

Анотація:

碩士<br>中華大學<br>行政管理學系<br>104<br>Since 1998,after implementing integrated income tax systems, although it eliminates the issue of double imposed dividend income, however, it also initiates some controversy; such as a huge disparity between rich and poor, the income distribution becomes worser, it is contrary tax fairness. In addition, it also caused a shortage of tax revenue, and due to the fiscal deficit and the issue of amount of outstanding debt keeps rising, it needs adequate financial resources to promoted major policies , therefore, the whole finical plan has been brought up on February 24

Стилі APA, Harvard, Vancouver, ISO та ін.

39

CHEN, SHU-CHUAN, and 陳淑娟. "Evaluation of Taiwan's Sales Tax System and Analysis of Related Issues--Merchandise Tax and Tobacco/Alcohol Tax--." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/82465254978672774855.

Повний текст джерела

Анотація:

碩士<br>中原大學<br>會計研究所<br>91<br>Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circumstances have made it necessary to review and make adjustment to the provisions of the law. On the other hand, under the impact of the massive 921 Earthquake, the US-Iraq War and the vicious epidemic called Severe Acute Respiratory Syndrome (SARS), domestic economy has stayed bearish and the government’s

Стилі APA, Harvard, Vancouver, ISO та ін.

40

Shiu, Ming-Jr, and 許明智. "Relationship between Income Tax System Reform, Book-Tax Difference and Corporate Governance on the Effective Tax Rate." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/93524887965694599802.

Повний текст джерела

Анотація:

碩士<br>國立臺北商業技術學院<br>會計財稅研究所<br>100<br>In the past, few literatures investigate the relationship between income tax system reform, book-tax difference and corporate governance on the effective tax rate. This study uses the sample of listed companies from the Taiwan's economic journal (TEJ) database during the period from 2000 to 2010. By using the multiple regression model, this study investigates the relationship between income tax system reform, book-tax Income difference and corporate governance on the effective tax rate. The empirical results show that the effective tax rate are significant

Стилі APA, Harvard, Vancouver, ISO та ін.

41

Cheng, Wei-Ying, and 鄭維瑩. "The Influences of Property Tax System on Real Estate Prices－Study of The Reform of Prpoerty Tax System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/39810163153285690391.

Повний текст джерела

Анотація:

碩士<br>國立臺北大學<br>不動產與城鄉環境學系<br>101<br>The primary objective of this study is to clarify the differences of the property tax systems between Taiwan and the major countries and to examine the effects of the change of the holding tax and transfer tax on the price of real estate. Furthermore, the study also examines the views held by different sectors on the property taxation system, measures taken by the government to curb the housing price and the direction of future tax reform. These are intended to design adequate property tax mix and proper tax reform measures to curb speculations in the real

Стилі APA, Harvard, Vancouver, ISO та ін.

42

林容羽. "The comparision of the VAT system between Taiwan and china--tax base,tax rate and allocated tax revenue." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/01319100979068215467.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

43

Chiang, Yu-Mei, and 江玉美. "The Study of Tax Avoidance in Income Tax System ― Focus on Controversy of Profit-seeking Enterprise Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b2tzkb.

Повний текст джерела

Анотація:

碩士<br>國立東華大學<br>財經法律研究所<br>106<br>Income tax is the primary source of tax revenues in Taiwan. However, both efficiency and fairness are the major issues in nation’s income tax system which resulting in the increasing deterioration of tax base erosion. The rich “legally” use the loopholes of tax rules for tax avoidance planning. For example, the cases of Mega Bank’s money laundering, SinoPac Financial Holdings Company scandals, and Cher Wang using charity to make tax avoidance. The Integrated Income Tax System has resulted in the fake foreign capital all over the market since 2012. Consequently

Стилі APA, Harvard, Vancouver, ISO та ін.

44

Yung-yang, Cheng, and 張永煬. "Research On the Influence of Tax Attorney System On Tax Administration in R.O.C." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/39489233383159422734.

Повний текст джерела

Анотація:

碩士<br>中華大學<br>工業工程與管理研究所<br>87<br>As a result of the development of economy and the progression of operating in Taiwan (in our country) these years, the rapid increment of the profit seeking enterprises organizations and activities (business) of taxation as well as related tax decrees and interpretative rulings increase with year. Nevertheless it is found that the rated of mistake is quite considerable in varied return cases and applying forms made by taxpayers, which forces the authorities spending a profusion of people and time to engage in audit. This is because taxpayers are not well up in

Стилі APA, Harvard, Vancouver, ISO та ін.

45

Chang, Dien-Sheng, and 張鼎聲. "Tax Avoidance Transactions during Ex-dividend Days under the Imputation Tax Credit System." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/91774442342630280015.

Повний текст джерела

Анотація:

碩士<br>國立臺灣大學<br>會計學研究所<br>90<br>On January 1st 1998, Taiwan has adopted the imputation tax credit system to integrate individual income tax and the business income tax. Under the new tax system, investors with high personal income tax rate may sell out their stocks before the ex-dividend day and buy them back after the ex-dividend day to avoid their tax burden. On the other hand, investors with low income tax rate may buy stocks before the ex-dividend day and sell them out afterward to earn excess stock returns. Those trading strategies will cause the government to lose substantial tax revenue

Стилі APA, Harvard, Vancouver, ISO та ін.

46

CHANG, CHIH-YUN, and 張芷芸. "A Study of Settlement Contract in Tax Law and Tax-related Compromise System." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/z39k5t.

Повний текст джерела

Анотація:

碩士<br>輔仁大學<br>法律學系<br>105<br>In accordance with the principle of taxation by law, principle of ability-to-pay and principle of tax-equality, tax collection authority only has limited authorities on the collection of taxes. However, tax debts should not only be construed under the perspective of state and tax collection authority, but should also be explicated based on the human dignity and taxpayers’ fundamental human rights. We could infer the taxpayers’ subject status in tax proceedings. For this reason, what this thesis wants to discuss is when facing tax disputes, taxpayers could base o

Стилі APA, Harvard, Vancouver, ISO та ін.

47

CHEN, YING-ZHOU, and 陳盈州. "INCOME REDISTRIBUTION EFFECT IN TAIWAN’S TAX SYSTEM." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/72751849814721492466.

Повний текст джерела

Анотація:

碩士<br>國立臺北大學<br>經濟學系<br>92<br>Our aims in this paper were：(1) to introduce the methodology which used in the study of tax incidence issue. (2) to report more up-to-date results. This article employed a micro database and set up a model to estimate income redistribution effect in Taiwan’s tax system. By using two tax incidence assumptions of Tsui et al. (1988) and five ordinal income methods to estimate Taiwan’s tax burden. The five ordinal income methods are, household deciles, delete the first and the tenth household deciles, wealth deciles, family equivalence scale of Aronson and Lambert(199

Стилі APA, Harvard, Vancouver, ISO та ін.

48

Ho, Ching-Chiang, and 何靜江. "A Study of Transfer Pricing Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/82333192778131419570.

Повний текст джерела

Анотація:

碩士<br>國立臺灣大學<br>高階公共管理組<br>95<br>The era of globalization has forced enterprises to become boundaryless with global network in order to make best use of global resources. From early foreign investments to recent more investments with mainland China, internationalization has become a mature business model. When multinational companies assess their cost based on raw materials, products, services, etc, taxation is also an important consideration. These companies would consider tax regulation in different countries to then decide where they would keep their profit to minimize overall taxation.

Стилі APA, Harvard, Vancouver, ISO та ін.

49

Su, Yang Ter, and 蘇陽德. "Analysis tax system to living with justice." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/59740550581024799987.

Повний текст джерела

Анотація:

碩士<br>國立清華大學<br>高階經營管理碩士在職專班<br>103<br>Taiwan is a small country with high population density, since the real state price continues to increase, buying real state becomes difficult for any married and working individual, who would be likely to spend a life time paying off the housing mortgage, this phenomenon gradually aroused antipathy, which has became one of the government’s research topic in the recent years. Take a comprehensive view of the current situation in real estate, the trend of price-rising is most obvious in the metropolitan area, that creates the knock on effects on other rural

Стилі APA, Harvard, Vancouver, ISO та ін.

50

Balvan, Martin. "Tax system of chosen European Union countries." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-274910.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!