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1
Kadanaitė, Danutė. „Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060329_150441-78018.
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In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.
2
Strankauskas, Arvydas. „Pridėtinės vertės mokesčio objektą reglamentuojančių teisės aktų nuostatų taikymo problemos“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20080125_131602-05297.
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PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tikslas, pagrindinė idėja, dėl kurios jos buvo sukurtos. Siekiant patvirtinti ar paneigti šiuos spėjimus i���keltas darbo tikslas – nustatyti tas PVM objektą reglamentuojančių teisės aktų nuostatas, kurias taikant dažniausiai daromos klaidos, nustatyti klaidų tipus ir būdus, į ką reikėtų atkreipti dėmesį, siekiant išvengti klaidų. Šiam tikslui pasiekti iškelti uždaviniai - atlikti Europos Bendrijų Teisingumo teismo, Lietuvos Vyriausiojo administracinio teismo ir Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės išnagrinėtų mokestinių ginčų sprendimų, kurie buvo priimti bylose dėl padarytų klaidų taikant PVM objektą reglamentuojančias teisės aktų nuostatas, analizę. Atlikus šių sprendimų analizę nustatyta, kad dažniausiai klystama taikant prekių tiekimo sampratoje įtvirtintas „prekių perdavimo“ ir „disponavimo prekėmis kaip savomis“ sąvokas, aiškinant vieną iš atlygio sąvokos... [toliau žr. visą tekstą]The VAT is the biggest and the most important resource of the National budgets. Therefore, every state must be sure that the Declaration of the Rights Tax Act regulatory preferably. There are also a few hypotheses. First, in the application of the regulatory acts Tax resulting error caused mostly not accurate in the classification of deception leading acts. Secondly, faulty application of classification of act has no obvious defects. The possible errors come only if the target and the idea of why this all has to be done, not just explained. This foreboding to vote or to deny them is the main objective, that is This VAT object regulates classification of the acts to determine their application for the most errors occur, the error and to clarify the possible ways out, in order to circumvent. To achieve this goal, the following tasks have been the work of the European Court of the European Community, the main administrative court in Lithuania and the Commission of disputes about tax to the government of Republic of Lithuania and decisions of the disputes about tax issues involved in the court proceedings at the declaration of the application of VAT object regulates classification of acts analyzed. In this summary we can clearly see that there are enough misapplications of VAT object regulatory classification of the acts occuring. Only partly succeeded determination of such categories of acts, where most mistakes happen to be determined. In almost all cases, if you pay tax at... [to full text]
3
Kašpar, Martin. „Daň z příjmů právnických osob a její projev v účetnictví“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-1823.
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The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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Havlová, Michaela. „Komparace korporátní daně v České republice a v Rakousku pro vybranou společnost“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444228.
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This diploma thesis focuses on the comparison of corporate tax in the Czech Republic and Austria. The theoretical part deals in general with the taxes and tax systems of both countries. The next part is focused on the analysis and comparison of corporate tax in the Czech Republic and Austria. This issue is further illustrated on the selected company for the tax period 2020. Finally, is proposed a procedure for the further business of the company.
5
Ibarra, Olivares Rebeca. „Social mechanisms of tax behaviour“. Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.
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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.
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Hon, Michael. „Malířský tah“. Master's thesis, Vysoké učení technické v Brně. Fakulta výtvarných umění, 2016. http://www.nusl.cz/ntk/nusl-240507.
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Diploma thesis called Brush stroke demonstrates technique of materialization brush strokes in an open space. Center thought of the project is application of a specific technology, when color or another material is not applied on surface by brush, but pressed through surface. It is important, that gesture of painting act remains in the color matter. Project works with reflection of painting as an artistic medium, highlighting visual and haptic elements of the result. Thesis is based on invention of technique, it's demonstration and presentation in form of an exhibition.
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Guceri, Irem. „Tax incentives, R&D and productivity“. Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:bd82c1ac-cade-4717-8411-eb577d002ecf.
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This thesis explores the causal relationships between tax incentives, research and development (R&D) and productivity. Using R&D survey data from the United Kingdom (UK) Office for National Statistics and administrative data on corporation tax returns from HM Revenue and Customs, I first conduct empirical analyses of tax incentive policies for R&D, and then estimate the elasticity of output with respect to firms' own R&D efforts as well as external R&D performed by neighboring firms in technology and product space. In the first two chapters which focus on tax incentive policies and their evaluation, I am able to identify the policy effect of interest by exploiting two significant reforms in the UK in 2002 and 2008. I find that tax incentives had a positive and significant stimulating effect on businesses' R&D spending. I argue that the availability of a quasi-experimental set up helps in better identifying the policy impact. The production function estimation exercise in the third chapter shows that double counting of R&D human resources and materials in the production function causes the elasticity of output with respect to the firms' own R&D to be substantially underestimated. I also find that the R&D done in multi-unit enterprise groups is productive for the production facilities which themselves do not perform R&D. The Jaffe (1986) and Bloom et al. (2013) measures of external R&D, which account for closeness of firms in technology and product space can be constructed and included in the production function in the spirit of Griliches (1979). I find that the point estimate for the elasticity of output with respect to firms' own R&D is around 3 percent and statistically significant. Evidence is mixed regarding the productivity effects of R&D carried out by competitors in the product market or neighboring firms in technology space. The detailed data sets used in this study offer valuable resources for empirical work on R&D and productivity.
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Adomaitienė, Rita. „Gyventojų pajamų mokesčio analizė ir tobulinimas“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_100619-67099.
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Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.
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Lennon, Todd L. „Object oriented design of Tactical Tic-Tac-Toe C4I simulation“. Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1996. http://handle.dtic.mil/100.2/ADA313558.
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Thesis (M.S. in Systems Technology (Command, Control and Communications)) Naval Postgraduate School, June 1996."June 1996." Thesis advisor(s): Gary R. Porter,Michael G. Sovereign. Bibliography: p. 85. Also Available online.
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Rose, Christopher. „Exchange of tax information : neutrality and inter-nation equity“. Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.
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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap in the tax literature. The first part of this thesis locates the research and poses a series of questions relating to the theory underlying concepts of fairness, inter-nation equity and the neutrality of taxation systems in the context of tax information exchange. It illustrates that while theory suggests that the provision of tax information to foreign tax authorities may enhance tax administration efficiency and assist in ensuring horizontal and vertical equity among taxpayers in a single state, it also suggests that it may do so in some instances at the expense of global economic efficiency and inter-nation equity. New constraints on tax information exchange are proposed as mechanisms which will decrease the risk of undermining inter-nation equity and economic efficiency. The second part of this thesis presents a case study examination of the extent to which considerations of inter-nation equity and fairness have influenced the evolution of proposals for tax information exchange in the context of the Organisation for Economic Cooperation and Development's Harmful Tax Competition Initiative. It also examines the extent to which international regime theory may contribute to an understanding of that Initiative and its proposals for tax information exchange. The final part of the thesis presents a series of answers to the questions posed as well as observations relating to the implications for both theory and policy arising from the answers.
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Hemelaar, Joris. „The interaction between HTLV-1 Tax protein and the proteasome“. Thesis, University of Oxford, 2001. http://ora.ox.ac.uk/objects/uuid:22772f94-dd13-4448-8cc8-26371cc1b169.
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This thesis presents studies on the interaction between the human T cell lymphotropic virus type 1 (HTLV-1) Tax protein and the 20S proteasome and the role of the interaction in cellular processes and the cytotoxic T cell (CTL) response against HTLV-1. The rapid translocation of Tax into the nucleus is described. Tax accumulates in the nucleus and forms unique bodies involved in transcriptional activation. It was further found that Tax associated with assembled nuclear 20S proteasomes and stimulated the chymotryptic and tryptic activities of the 20S proteasome, independent of the induction of the LMP2 and LMP7 proteasome subunits. Confocal microscopy revealed a partial colocalisation of Tax with nuclear proteasomes. A panel of Tax mutants was generated and their subcellular localisation and association with the 20S proteasome analysed. This analysis revealed that both the N- and C-terminus of Tax play a role in proteasome binding of Tax and further showed that proteasome binding was not sufficient for nuclear localisation of Tax. Therefore, Tax probably translocates into the nucleus prior to and independent of proteasome association. Tax specific CTL clones were generated and characterised using tetrameric MHC class I/peptide complexes. These CTL clones were used to investigate the requirements for processing and presentation of Tax for recognition by CTL. It was found that Tax was a metabolically very stable protein and that the presentation of the immunodominant Tax 11-19 epitope was dependent on the transporter associated with antigen presentation (TAP), independent of the expression of LMP2 and LMP7 proteasome subunits and resistant to treatment with the proteasome inhibitor lactacystin. It is proposed that the interaction between Tax and the 20S proteasome plays a role in Tax mediated transcriptional activation, leading to cellular activation and proliferation, and may not determine the immunodominance of Tax in the CTL response against HTLV-1.
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Loomer, Geoffrey T. „Reformulating corporate residence : a coherent response to international tax avoidance“. Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.
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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxation and current definitions of corporate residence in domestic law and tax treaties. The formulations of residence based on incorporation, central management and control, and place of effective management, particularly as applied to multinational enterprises, are considered and are found to be deficient. Part II critically analyzes the major policy responses of the UK and Canadian governments to the exploitation of corporate residence. It argues that key legislative and administrative responses to international tax avoidance activities, for both outbound and inbound investment, are purportedly based on the acceptance of formal corporate residence yet undermine that concept in an effort to impose tax or refuse treaty relief based on where economic interests actually exist. The responses considered are the application of controlled foreign companies legislation to offshore subsidiaries, the invocation of treaty anti-abuse rules with respect to offshore intermediaries, and the use of overarching general anti-avoidance measures to challenge varied structures that rely on offshore entities. These haphazard anti-avoidance rules are overlaid with revenue authorities' indignation at the motivations that underlie many corporate relocations. It is argued that a more coherent approach would be to focus on the objective reality or unreality of corporate establishment, by reformulating corporate residence in domestic law and tax treaties.
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Thode, Rick D. (Rick Davis). „Object Representations of Sexually and Multiply Abused Females: A TAT Analysis“. Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc278277/.
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Object representations of sexually abused girls were compared to those of a clinical control group with no history of maltreatment. In addition, girls subjected to sexual abuse by itself were compared with girls who were sexually abused in conjunction with physical abuse and/or neglect (i.e., multiply abused). TAT stories were analyzed using the Object Relations and Social Cognition Scale which assesses four dimensions of object relations. It was hypothesized that sexually abused children would manifest more general and highly pathognomic impairment than controls along four dimensions of object relations. It was also hypothesized that multiple abuse would be associated with more general and highly pathognomic impairment in object relations than sexual abuse by itself.
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Freedenfeld, Robert N. „Assessing the Object Relations of Sexually Abused Females“. Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc500657/.
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The TAT stories of 38 sexually abused females between the ages of 5 and 18 years and a clinical group of 26 females with no recorded history of abuse were analyzed using the Object Relations and Social Cognitions TAT Scoring System (Westen et al., 1985). Subjects in the sexual abuse group showed significantly lower mean scores on a scale measuring affect-tone of relationship paradigms and on a scale measuring complexity of representations of people. In addition, pathological responses were given significantly more often by sexual abuse victims on the complexity of representations of people scale. Thus, sexually abused children showed more primitive and simple characterizations of people and more negative, punitive affect in their representations. Moreover, these results were independent of age, race, and intelligence. Group differences are discussed in terms of object relations development.
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Niemeyer, Kristin M. „An Exploration of Object Relations and the Early Working Alliance in a University Clinic Sample“. Thesis, University of North Texas, 2004. https://digital.library.unt.edu/ark:/67531/metadc4583/.
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The current study investigated the relationship between clients' object relations functioning and the working alliance. The Social Cognition and Object Relations Scale (SCORS; Westen, 1991), an object relations scoring system for the TAT, was used to assess object relations functioning. Forty-eight therapy clients at a university-based training clinic were administered the TAT, Adult Attachment Scale (AAS), Symptom Checklist 90-Revised (SCL-90-R; Derogatis, 1977), and the short form of the Marlowe-Crowne Social Desirability Scale (MCSD; Crowne & Marlowe, 1960). Following the initial assessment of client characteristics shortly after intake, clients and their therapists rated the working alliance 3 sessions later. Results indicated that the SCORS was significantly correlated with client and therapist ratings of the working alliance. The current study also assessed the predictive validity of the SCORS by examining how its various scales are related to aspects of the working alliance and the other measures used in this study. The findings suggest that the relationship between object relations functioning, the working alliance, symptom severity, and attachment disturbance depends on the aspect of object relations that is being assessed.
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Yevgenyeva, Anzhela. „Direct taxation and the internal market : assessing possibilities for a more balanced integration“. Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:3b286ca9-ae8c-4be7-92d3-6c3975c4dc19.
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The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and smooth functioning of the Internal Market. It is argued that the past decade brought a notable change in the Court-dominated pattern of direct tax integration. This change is apparent first in the evolution of enforcement strategies under Articles 258 and 260 TFEU; and second, in the increased reliance upon non-binding regulatory measures. Both developments have strengthened the role of the Commission, supplying it with more possibilities for influencing national direct tax systems, despite the reluctance of Member States to agree upon legislative harmonisation. Against this background, the procedural and substantive problems associated with these instruments require closer examination. The normative scope of this research covers the key procedural problems related to the infringement procedure and non-binding regulatory measures. The empirical component explores the Commission’s enforcement and coordination practices, drawing particular attention to two case studies: the tax treatment of losses in cross-border situations and exit taxation. Following the analysis of enforcement and coordination in the field of direct taxation, the study argues the need and proposes potential solutions for (i) the developing of a more comprehensive procedural framework for the infringement procedure and non-binding regulatory acts; (ii) the strengthening of accountability mechanisms; and (iii) the enhancing of the effectiveness of their application.
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Wilkinson, E. K. „Putting children first? : tax and transfer policy and support for children in South Africa“. Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:caa9ec39-982b-4fc6-a343-b3012980d6f3.
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This thesis considers the extent to which tax and transfer policies in South Africa support children between 2000 and 2008. The analyses are carried out using a four-dimensional analytical framework which separates the dimensions of welfare ideology, policy aims, policy instruments and welfare outcomes. This approach is adopted in recognition of the fact that the extent to which tax and transfer policies support children is seen to vary according to the dimension of analysis. The analysis of welfare ideology, policy aims and policy instruments is undertaken by considering key legislative texts, including the Bill of Rights in the South African Constitution, budget speeches and policy documents. Welfare outcomes are analysed at the individual and household level using microsimulation modelling. A microsimulation model for South Africa, SAMOD, is developed specifically for these analyses. The findings of this thesis add conceptual and empirical understanding to the impact of tax and transfer policies on children. Children are found to be supported by policy to some extent, and have been prioritised in reforms to social assistance. However, recent reforms to tax policy have not benefited children and the analyses indicate that child poverty rates in South Africa could be lower than they are at present had the government pursued alternative policy reforms. The construction of the microsimulation model SAMOD is a valuable tool to facilitate future policy evaluation in South Africa. Further development of SAMOD is recommended to continue to progress and enhance debates on policy reforms. In addition, this thesis highlights some key areas for future research including developing further understanding of the patterns of inter and intra-household income allocation and the impact that this may have on poverty measures for different groups.
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Mitchell, S. E. „TAO - a model for the integration of concurrency and synchronisation in object-oriented programming“. Thesis, University of York, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.282275.
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Weber, Katherine Mary. „Are You a Good Witch or a Bad Witch? The Importance of Object Relations in Modern Assessment“. Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1538686/.
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The Social Cognition and Object Relations Scale—Global (SCORS-G) is a relatively new scoring system for the Thematic Apperception Test (TAT) that provides information about an individual's functioning in a variety of domains, including intrapsychic and interpersonal. Participants in this archival study had been administered a variety of measures as part of a routine clinical assessment, including the TAT, Rorschach, Minnesota Multiphasic Personality Inventory-2, and the Wechsler Adult Intelligence Scale. Selected TAT stories were rescored using current SCORS-G scoring criteria. This dissertation evaluated the factor structure of the SCORS-G in an outpatient sample with a principal component analysis (PCA), finding support for a two-component solution. The SCORS-G was then compared to well-established measures of personality functioning, social cognition, and object relations using correlational analyses, with mixed results. Lastly, support was found for using the SCORS-G as a tool for discriminating individuals with a history of violent or problematic relationships from those without such a history. Implications for card selection based on card pull and the impact of bland protocols were explored.
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Pan, Heng. „Tao Te King et Lacan“. Thesis, Sorbonne Paris Cité, 2016. http://www.theses.fr/2016USPCC269/document.
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Nous voudrons étudier la relation entre Tao Te King et la théorie de Jacques Lacan en passant par La Chose de Martin Heidegger. Nous comparons d’abord ce que Lao Zi a dit sur le Tao avec la théorie de la Chose dans la psychanalyse lacanienne. Ensuite nous discutons le rapport de l’Un venu du Tao chez Lao Zi avec la théorie du signifiant chez Lacan. Dans la partie principale de cette thèse, nous parlons de la relation entre l’objet taoïque et l’objet (a) chez Lacan par l’intermédiaire de la théorie lacanienne de l’angoisse. A la fin de cette thèse, nous parlons d’abord du désir et de l’acte taoïque, et puis leurs relations avec le pur désirant et l’acte chez Lacan. En basant sur ces hypothèses, nous concluons d’abord qu’il n’y pas de l’Inconscient chinois et que Lacan nous apprend une autre méthode afin de déchiffrer ce que Lao Zi a dit dans le Tao Te KingWe would like to study the relationship between Tao Te Ching and Jacques Lacan's theory through Martin Heidegger's Thing. We first compare what Lao zi said about the Tao with the theory of the Thing in Lacanian psychoanalysis. Then we discuss the report of the One of the Tao in Lao zi with the theory of the signifier in Lacan. In the main part of this thesis, we talk about the relationship between the taoic object and the object (a) in Lacan through the Lacanian theory of anxiety. At the end of this thesis, we speak first of the desire and the taoic act, and then their relations with the pure desire and the act in Lacan. Based on these assumptions, we conclude first that there is no Chinese Unconscious and that Lacan teaches us another method in order to decipher what Lao zi said in the Tao Te Ching
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Strachey, Antonia. „The Princely States v British India : fiscal history, public policy and development in modern India“. Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:4bceba59-198a-4be8-b405-b9448fd70126.
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This dissertation examines how direct versus indirect rule shaped late colonial India through government finance. Fiscal policy has hitherto been overlooked in the literature on Indian economic history. This thesis considers how revenues were raised and spent in the Princely States compared with British India, and the welfare outcomes associated with these fiscal decisions. Part One examines the fiscal framework through the neglected public accounts. The key finding is that while the systems of taxation were broadly similar in both types of administration, patterns of public expenditure were dramatically different. The large Princely States spent more public revenue on social expenditure. This was made possible by lower proportionate expenditure on security and defence. Part one charts these trends empirically and unearths political and institutional reasons for the differences in fiscal policy between directly and indirectly ruled India. Part Two examines welfare. The study goes beyond previous anthropometric scholarship by assessing the impact of institutions and policies on biological living standards, deploying a new database of adult male heights in South India. Puzzlingly, heights were slightly lower in the Princely States, traditionally lauded for being more responsive to the needs of their populations, especially those of low status. The resolution to the conundrum is found in poorer initial conditions, and caste dynamics. Higher social expenditure and reduced height inequality occurred simultaneously in the States from the 1910s, suggesting policies directed at low status groups within the Princely States may have been successful. I also examine the consequences of Britain's policy of constructing an extensive rail network across the country. Importantly, the impact of railways differed by caste. Railways were good for High Caste groups, and bad for low status Dalit and Tribal groups. This suggests that railways served to reinforce the existing caste distinctions in access to resources and net nutrition.
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Adam, Christopher S. „The demand for money, asset substitution and the inflation tax in a liberalizing economy : an econometric analysis for Kenya“. Thesis, University of Oxford, 1992. http://ora.ox.ac.uk/objects/uuid:037dcc1e-edff-4096-89cb-6d24a70742d8.
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This thesis develops empirical econometric models of the private sector aggregate demand for real and financial assets in Kenya over the period 1973 to 1990. Single-equation error-correction models of the demand for money are estimated using systems cointegration methods developed by Johansen (1988). The models are found to be statistically stable functions throughout the period, and are capable of encompassing existing studies. Across a range of monetary aggregates, including a Divisia index aggregate for broad money, the models describe demand for money functions in which inflation and illegal foreign currency substitution are significant determinants of money holdings, and where the private sector adjusts rapidly to deviations from its stable longrun equilibrium real money demand. The demand for money is then integrated within a neo-classical model of asset demands, which examines the behaviour of the aggregate private sector asset portfolio in response to changes in relative prices between assets and to external shocks to the economy, principally the 1976-77 coffee boom. A variant of the Almost Ideal Demand System model developed by Deaton and Muellbauer (1980) is estimated for a class of six assets: base money, banking system deposits, government securities, tradable capital, nontradable capital and inventories. The asset substitution model, which also takes an errorcorrection form, and which allows for credit rationing, generates results which are consistent with the earlier demand for money models, where private agents are also denied access to foreign-denominated assets. Using this model, the maintenance of policies of financial repression are shown to cause the private sector to offset inflationary shocks through the accumulation of real assets, principally in the form of non-tradable capital in the construction and property sectors. The evidence from the two models is used to analyze the fiscal effects of the inflation tax and financial repression measures. Policies of financial liberalization are shown to reduce the revenue maximizing rate of inflation (estimated to be 14% per annum) and the implicit tax on domestic holders of government liabilities. This dampens asset substitution in response to inflationary shocks and offsets the adverse effects of "construction-boom" investment on non-tradable capital prices.
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Virkar, Shefali Vidya. „The politics of implementing e-government for development : the ecology of games shaping property tax administration in Bangalore city, India“. Thesis, University of Oxford, 2016. http://ora.ox.ac.uk/objects/uuid:1bf0c6ae-213a-4d40-852e-5c0186099644.
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The purpose of this thesis is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games’; and, both, in tandem with, as well as nuanced by, the analytical model of the ‘Design-Actuality Gap Framework’. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics and Political Game Theory, presuppose that it is possible for government agencies to strategically influence the behavioural preferences and the consumption patterns of individual actors and groups within society. This study, to illustrate the applicative value of the central theoretical precepts and constructs arrived at within the work, presents an empirical case concerned with the implementation and the use of an electronic property tax collection system in Bangalore, India developed between 1998 and 2008.
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Normantaitė, Renata. „Gyventojų pajamų mokesčio analizė“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.
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The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods: logical and comparative analysis and synthesis by specialized, Lithuanian and foreign authors, methods of logical and graphic modeling.
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Jouini, Mehdi-Emmanuel. „La gestion patrimoniale des objets de collection“. Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1092.
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Véritables actifs patrimoniaux, les objets de collection sont difficilement identifiables et qualifiables. Ne disposant pas d’une définition juridique classique, les objets de collection répondent d’une part, à une liste de biens issue des législations fiscales et d’autre part, aux différents critères énoncés par les instructions fiscales. Force est de constater que la gestion patrimoniale des objets de collection est actuellement écartée des schémas patrimoniaux. Toutefois, les possesseurs d’objets de collection sont régulièrement confrontés à des problématiques relatives à la transmission du patrimoine. Ainsi, il convient de s’interroger sur les différentes techniques patrimoniales qui permettent de réduire la pression fiscale relative à la transmission des objets de collectionActual patrimonial assets, collectible items are hard to recognize and classify. Not possessing a conventional legal definition, collectible items meet on the one hand a list of assets coming from the tax legislation and on the other hand, the various criteria set by the tax instructions. It is clear that the asset management of collectible items is currently excluded from the patrimonial structures. However, owners of collectible items are regularly confronted with problems relating to the transfer of assets. Thus, it is appropriate to consider the various patrimonial techniques that allow one to reduce the tax burden on the transfer of collectible items
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Sharma, Deeksha. „Allocation of rights to tax active business income and the principle of inter-nation equity : an analysis from the perspective of Brazil, India, and China“. Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:d3696a42-05df-467c-9e00-3ae7fdf243c9.
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This thesis analyses whether the existing international framework for allocation of rights to tax active business income can be considered fair or equitable from the perspective of Brazil, India, and China (the BICs) and suggests steps that could be taken in the short and medium terms to advance fairness. Chapter I highlights the challenges in the framework from the standpoint of the BICs and also other developing countries. It is argued that an understanding of these concerns is important to achieve the OECD's Base Erosion and Profit Shifting project's aim of a certain and stable arrangement. Chapter II contends that fairness in both the rule-making process and the rules is critical to this end. Chapters III-V examine the evolution and development of the prevailing rules for division of rights to tax active business income and the key aspects of these rules from the BICs' perspective based on the parameters for assessing procedural and substantive fairness established in chapter II. It is discussed that the BICs either had no or ineffective participation in the formulation of these rules. Resultantly, the BICs diverge from some of the basics of the rules towards positions that better account for these countries' contributions in the generation of global profits. Chapter VI proposes enhancing the authority and legitimacy of the UN's Committee of Experts on International Cooperation in Tax Matters as both a short and medium term option for fairer international taxation rule-making for the BICs, and, importantly, other developing countries as well. Chapter VII suggests a significant economic presence test for nexus along with a low rate withholding tax, and the greater use of the profit split method as steps towards a fairer allocation of taxing rights from the perspective of the BICs. Further analysis of theoretically superior but longer-term alternatives, such as global formulary apportionment, is also recommended.
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Rodrigues, Savio Guimarães. „O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela“. Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4408.
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Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os critérios adequados à sua identificação. A partir destas ferramentas, passa-se ao levantamento crítico dos fundamentos e definições já sugeridos pela doutrina nacional e internacional, culminando em uma proposta alternativa que se entende coerente com as inafastáveis exigências constitucionais. Por fim, com o fito de reforçar a posição assumida e salientar suas vantagens, são abordados determinados pontos controversos no direito penal tributário a partir da perspectiva do bem jurídico proposto, as primeiras contribuições que um novo fundamento pode oferecer na releitura do atual sistema punitivo brasileiro em matéria fiscal.To answer the question of what the State intends to do with the criminalization of tax evasion the penal doctrine argued that the objective of the law could only be the protection of a legal good. In accord to this premise, the academic texts pointed numerous definitions for the violated object in tax crimes. Recognizing the problem, this study proposes to assess the importance of the legal good in dogmatic, its contours and its current applicability. In this scenario, it is possible to discern why the search for an object of protection and criteria for their identification is so important. With these tools, the dissertation passes to the survey and critique of the foundations and definitions suggested by the national and international doctrine, culminating in an alternative proposal appropriate and consistent with constitutional requirements. Finally, with the aim of strengthening the position taken in previous topics and highlight its advantages, are discussed certain controversial issues in tax criminal law from the perspective of the legal good proposed. The analysis focuses at the first contributions that can provide a new grounding in the current Brazilian punitive system.
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Florin, Sädbom Rebecka. „I det didaktiska spänningsfältet mellan styrning och elevers lärande : En studie av lärares tal om och iscensättning av kursplanemål i en mål- och resultatstyrd skola“. Doctoral thesis, Högskolan för lärande och kommunikation, Högskolan i Jönköping, Övrig skolnära forskning, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26655.
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Målen har fått en allt viktigare position i skolan, elevernas resultat likaså. I den här studien belyses och undersöks lärares tolkning och realisering av kursplanemål i grundskolan. Läroplanen föreskriver att samtliga elever i grundskolan skall nå förutbestämda kunskapsmål. Det gap som återfinns mellan läroplanens formulerade innehåll och elevers lärande har tidigare kallats för the teaching gap eller undervisningens Grand Canyon. En sådan metafor åskådliggör den problematik som existerar i undervisningssituation mellan styrning och elevers lärande. Studien ramas in av de läroplansförändringar som har skett sedan början av 90-talet. I och med införandet av den tidigare läroplanen för grundskolan, Lpo94, förändrades kursplanens struktur i grunden. Lärarna skulle medverka i en deltagande målstyrning där de formellt gavs stort utrymme att tolka läro- och kursplaner. Att undervisa med hjälp av både strävans- och uppnåendemål visade sig dock vara problematiskt på flera sätt. En ny läroplan för grundskolan, Lgr 11, arbetades fram och trädde i kraft 2011. Lärarna blev nu tvungna att tyda en ny kursplan med centralt innehåll och kunskapskrav där elevernas utvecklande av ämnesspecifika förmågor framstod som centralt. Lärarna i studien ger exempel på hur de tolkar och realiserar kursplanemål samt iscensätter dem i undervisning inom ramen för en mål- och resultatstyrd skola. Lärarnas uppdrag har beskrivits som mer kvalificerat i och med den senaste läroplansreformen och den här studien antyder samma sak. Lärarna skall undervisa så att eleverna utvecklar ämnesspecifika förmågor men vad innebär det i ett undervisningssammanhang? Samtidigt har kraven ökat på lärare när det gäller resultatmedvetenhet och kunskapsbedömning. I studien undersöks därför också vad det kan innebära för lärare att iscensätta och realisera kursplanens innehåll via en learning study. Lärarna undersöker då vad som krävs för att elever utvecklar ett specifikt kunnande i samhällskunskap. Att lärarna gavs möjlighet att få iscensätta undervisning på det här sättet verkar ha haft betydelse för deras förståelse av såväl det ämnesdidaktiska innehållet som elevernas förståelse.This thesis investigates teachers’ life-world during an era of restructuring of the educational system in Sweden. In recent years two different kinds of curriculums have been implemented in compulsory school, Lpo94 [1994 Curriculum for the Compulsory School System] and Lgr 11 [Curriculum for Primary Schools, Kindergarten, and Before/After School Care], which replaced the 1994 plan. Both are framed in the system of management by objectives. This affects teachers practice in different ways. One is that teachers need to interpret and implement curricular goals in the classroom in a way that makes them evaluable. This reflects an instrumental view of knowledge that is often found in a goal- and results-driven business. The aim of this study is to explore teachers’ meaning-making as they formulate and discuss the subject content in teaching with regard to learning objectives and student learning. This thesis consists of two studies. Results show that teachers first need to understand the subject matter and its relation to students’ understanding and only then consider the objectives to be met. This is what is expressed by the teachers in this thesis when they create meaning as they formulate objectives with regard to the object of learning. In this way the view of the goals as directive and rational in teaching is overturned because the goals are incorporated into teaching and are used in different ways by different teachers.
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Bumbaugh, Vottero Lisa Faye. „Object to object“. The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1303929624.
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Tarrant, Greg. „The distinction between tax evasion, tax avoidance and tax planning“. Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.
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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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Wang, Yuan. „Tax competition, Tax policy, and Innovation“. The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.
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Karlwolfgang, Andrew 1958. „Alternative forest tax regimes and tax capitalization“. Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.
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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choice is evaluated using cross sectional forty level data from Cowlitz County, Washington immediately after implementation of the Reforestation Act of 1931. The empirical results suggest that landowners are responsive to differences in the taxing pattern in a manner conforming to the theoretical predictions consistent with tax capitalization. Additional results suggest that implementation of the alternate tax regime may have had little effect on tax defaults. The tax capitalization result is extended to derive expressions for pigouvian taxes designed to influence stand management, consistent with the increasing timber prices encountered in the postwar world.
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Cubel, Maria. „Income tax differentiation, equity and tax competition“. Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.
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Durán-Sindreu, Buxadé Antonio. „Tax Fraud and Tax Education in Spain“. Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118891.
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The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or, without more, antisocial. In this context, the authorindicates it is essential also internalize the culture of spending, since everything is funded by our taxes.El autor sostiene que la causa principal del fraude fiscal en España es el déficit educativo de las personas. Los impuestos no han de ser tan solo una obligación, señala, sino la contribución a una sociedad más justa, convencimiento que requiere, como en otros ámbitos, una profunda reforma del sistema educativo y la recuperación de los valores tradicionales de los que nuestra sociedad padece una crisis profunda. En este sentido, el autor apunta que se debe vincular las raíces del fraude a los déficit educativos y culturales que España padece, pues esta crisis de valores es la que subyace en la mayoría de los casos de delitos fiscales o, si se prefiere, de las conductas contrarias a derecho o, sin más, antisociales. En ese contexto, indica, es imprescindible interiorizar también la cultura del gasto, ya que todo se financia con nuestros impuestos.
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Barake, Mona. „Essays on tax havens and tax avoidance“. Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.
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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsableThis thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
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Mfeka, Swelihle Halalisani. „Tax stories : secondary source of tax cases“. Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65687.
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Al-Khoury, Abeer Fayez. „Tax practitioners and tax compliance : the UK evidence“. Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.
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Coetzee, Wessel. „Are tax penalties effective in combatting tax avoidance?“ Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.
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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy
makers and revenue collection authorities across the globe. Tax avoidance is the legal
exploitation of loopholes in tax laws and the abuse of tax benefits intended for other
purposes. Excessive and impermissible tax avoidance constrains a government’s capacity
to deliver public goods, services and programmes to the broader public.
Various measures have been implemented over time to curb this unwanted behaviour.
Examples of these measures include tax reforms and the introduction of general and specific
anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of
penalties as a measure to combat tax avoidance, firstly at a global level and then centred
on South Africa.
Main purpose of study: This study aims to provide a systematic review on the opinion of
academic literature globally regarding the effectiveness of tax penalties in combatting tax
avoidance and to make recommendations on the implementation of penalties in South
Africa.
Method: Relevant literature was identified from high quality sources and analysed according
to predetermined criteria. A brief overview of the literature was performed and findings were
presented and discussed. Conclusions regarding the effectiveness of tax penalties were
drawn and, where applicable, recommendations were made for the implementation of
penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to
combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective
measure to reduce tax avoidance. In this regard, various factors exist that influence the
ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax
avoidance.
Conclusions: South Africa has implemented tax penalties, in accordance with global
norms, to combat unwanted tax avoidance. By focussing on other factors that, in
combination with tax penalties, make these tax penalties more effective, greater change in
taxpayer behaviour can be achieved. The existing penalties would therefore not need to be
changed to be more effective but additional measures should also be taken to change
taxpayer behaviour.Mini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
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Yu, Dan. „Reconstruction of leptonic physic objects at future e+e- Higgs factory“. Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLX018/document.
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Le modèle standard des interactions entre particules élémentaires est la réalisation exceptionnelle des quarante dernières années d'activité expérimentale et théorique en physique des particules. Depuis la découverte du boson de Higgs en 2012 par les expériences du Large Hadron Collider (LHC), la mesure précise est devenue le défi dans les expériences de physique des hautes énergies.De nombreuses usines de Higgs électron-positon avec une précision améliorée sur les mesures de largeur totale de Higgs ont été proposées, y compris le collisionneur linéaire international (ILC) et le collisionneur à électrons positrons circulaires (CEPC).Le programme de physique de Higgs à réaliser dans les futurs collisionneurs $ e^{+}e^{-} $ a été évalué et son degré de précision de nombreux couplages est estimé à des niveaux de pourcentage ou de sous-pourcentage.Afin d'atteindre cette précision, l'utilisation de l'algorithme de flux de particules (PFA) est devenue le paradigme de la conception de détecteurs pour la frontière à haute énergie. L'idée clé est de reconstruire chaque particule d'état finale dans les sous-détecteurs les plus adaptés, et de reconstruire tous les objets physiques au-dessus des particules d'état finales. Les détecteurs orientés à PFA ont une grande efficacité dans la reconstruction d'objets physiques tels que les leptons, les jets et l'énergie manquante.L'identification du lepton est essentielle pour les programmes de physique, en particulier pour la mesure précise du boson de Higgs.Dans cette thèse, une identification par lepton basée sur PFA (Lepton Identification pour calorimètre à haute granularité) a été développée pour des détecteurs utilisant des calorimètres à haute granularité.Utilisation de la géométrie du détecteur conceptuel pour le CEPC avec granularité calorimétrique typique de 1000 et 400 cellules / dm³ pour les parties électromagnétiques et hadroniques respectivement, et les échantillons de particules chargées uniques d'énergie supérieure à 2 GeV, LICH identifie les électrons ou les muons avec des rendements supérieurs à 99,5% et contrôle le taux de désinscription du hadron aux muons ou aux électrons 1% ou 0.5 %. Réduisant la granularité du calorimètre de 1 ou 2 ordres de grandeur, la performance d'identification du lepton est stable pour les particules avec E > 2 GeV Appliquée à des événements $eeH$ ou $ mumu H$ simulés à $ sqrt{s} = 250 $ GeV, la performance d'identification du lepton est cohérente avec le cas d'une seule particule: l'efficacité d'identifier tous les leptons de haute énergie dans un événement est de 95,5 $ sim $ 98,5 %. Contrairement aux muons et aux électrons, les $ au $ 's sont des objets de physique extrêmement intrigants car leur couplage de Yukawa au boson de Higgs est relativement important. En raison de leurs riches produits de désintégration, des propriétés telles que les paramètres Higgs CP et EW dans une Z-factory. Les produits $ au $-decay dans les collisionneurs de haute énergie sont étroitement collimatés et ont une faible multiplicité, fournissant d'excellentes signatures à sonder. Dans cette thèse, les canaux H $ightarrow $ $ au au $ sont analysés dans différents modes de désintégration Z avec le contexte SM pris en compte. La précision finale combinée de $ sigma imes Br (Hightarrow au au) $ devrait être de 0.89 %The Standard Model of elementary particle interactions is the outstanding achievement of the past forty years of experimental and theoretical activity in particle physics. Since the discovery of the Higgs boson in 2012 by the experiments at the Large Hadron Collider (LHC), the precise measurement has become the issue in high energy physics experiments.Many electron-positron Higgs factories with better accuracy on the Higgs total width measurements have been proposed, including the International Linear Collider (ILC) and the Circular Electron Positron Collider (CEPC).The Higgs physics program to be carried out at the future $e^{+}e^{-}$ colliders have been be evaluated and its extent of the precision of many of couplings are estimated to percent or sub-percent levels.In order to achieve this precision, the Particle Flow Algorithm (PFA) has become the paradigm of detector design for the high energy frontier. The key idea is to reconstruct every final state particle in the most suited sub-detectors, and reconstruct all the physics objects on top of the final state particles. The PFA oriented detectors have high efficiency in reconstructing physics objects such as leptons, jets, and missing energy.The lepton identification is essential for the physics programs, especially for the precise measurement of the Higgs boson.In this thesis, a PFA based lepton identification (Lepton Identification for Calorimeter with High granularity) has been developed for detectors using high granularity calorimeters. Using the conceptual detector geometry for the CEPC and single charged particle samples with energy larger than 2 GeV, LICH identifies electrons/muons with efficiencies higher than 99.5% and controls the mis-identification rate of hadron to muons/electrons to better than 1%/0.5%. Reducing the calorimeter granularity by 1-2 orders of magnitude, the lepton identification performance is stable for particles with E > 2 GeV. Applied to fully simulated eeH/$mumu$ H events, the lepton identification performance is consistent with the single particle case: the efficiency of identifying all the high energy leptons in an event, is 95.5-98.5%.Except for e and $mu$, $tau$s are extremely intriguing physics objects as its Yukawa coupling to the Higgs boson is relatively large. Due to its rich decay products, properties such as the Higgs CP and EW parameters at the Z-factory can be precisely measured. The $tau$ decay in high energy colliders is tightly collimated and low multiplicity, which provide excellent signatures to probe. In this thesis, the H$rightarrow$ $tautau$ channels are analyzed in different Z decay modes with SM background taken into account and the combine final accuracy is expected to be 1.3%
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Lakher, Alexander. „Object comprehension translation for object oriented databases“. Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0021/MQ47733.pdf.
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Sells, Chris. „Bridging object models : the faux-object idiom /“. Full text open access at:, 1997. http://content.ohsu.edu/u?/etd,281.
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HUANG, Li-Hua, und 黃麗華. „The taxable object and its attribute of value-added tax in Taiwan“. Thesis, 2011. http://ndltd.ncl.edu.tw/handle/40111058875206454854.
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Lo, Yung Lung, und 羅永隆. „Administrative Body to Promote Research on the Effectiveness of Environmental Education-To Tax Authorities as the Research Object“. Thesis, 2014. http://ndltd.ncl.edu.tw/handle/7deyj5.
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碩士大仁科技大學
環境管理研究所
102
Abstract The same knife cuts bread and fingers . Industrialization helps human civilization, and creates more convenience life for us. However, industrialization also has destroy our environment in dramatically way, the problem is becoming our main task to deal with. Although Environment is not the National Tax Administration main duty, however, concern our living land is everyone’s responsibility, The Thesis will state current status of tax bureau institution education program toward environmental issue. To reminds all staff to pay more attention on the ecosystem, and try our best to well treat it. The main subjects are New Taipei city revenue office, Chuayi local tax bureau, Tainai local tax bureau, pintung county local tax bureau staffs. By using the survey sheet, we can understanding each institution’s environmental education program status more, and how well worker participated this program, and their satisfaction after participated this education program. New Taipei city revenue office are using on line training program, other local tax bureau are host speech method to promoted the environmental education program. The program project leader think the speech is a better way to educated staffs, however the participators are taking the opposite opinion. By the figure, Chuayi local tax bureau has highest participation rate- up to 96%, it also has highest satisfying level -69%. Tainai local tax bureau has lowest participation rate-62%, and there are 62% staff consider this program is effective. Other remain location institution positive feedback are less than 20%. The figure shows us a warming sign, the education program is base on good intention, and most people consider it may be able to solve or improved environment issue in effective way. With the survey evidence. There are still plenty of improvable space. Maybe by Administration encouragement or found supporting to promote this education program,. Must with diversity methods to promote it into private sector enterprise, after a period of time, it should have a positive reward, With all our efforts to promote the environmental education program, it would enhance our country reputation in the world, to creat also result an win-win situation for our humanity.
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TSAI, HUNG-YU, und 蔡鴻鈺. „The Study of Different Subject and Object of Taxation Variation and Fair Taxation—Focused on Income Tax Act“. Thesis, 2018. http://ndltd.ncl.edu.tw/handle/z8nq9b.
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碩士國立雲林科技大學
會計系
106
The change in the identity of a foreign engineer (from non-resident to resident), and Taiwan's richest man Terry Gou, if he converted to a non-resident, had a different tax burden. Known for the brand of 「First Fresh Eggs」for the Shi'an Pasture as a result of different subject of taxation (from business enterprise to farmers enterprise) and have different tax burden. The above is the same income due to the different subject of taxation have different tax burden. The noted model of Lin Chi-ling and Lin Ruoya for the proceeds of the acquisition from her brokerage company is income from professional practice or income from salary and the IRS controversial, and Soochow University law professor Chen Qingxiu ,the earnings of the lessons at the Soochow University should be lecture fee income (which is one of the professional practice) or salary income are in dispute with the IRS; the artist Zhao Chuan authorized the copyright of his creative songs to the Rolling Stones, but the scope of copyright is controversial by both sides, the litigation settlement after the dispute is income from professional practice or other income and the IRS have disputed. The above is the same income due to the different object of taxation have different tax burden. In this study, it is necessary to analyze the different income classification (tax object) from the Income Tax Act on the definition of ten incomes of category. It will affect whether the tax burden of the individual is in accordance with the principle of fair taxation, taxation by law and legal reservation. And whether the differences between the income tax of the salary income and dividends of the resident and the non-resident is consistent with the principle of equality and proportionality, and Article 7 of the Constitution of ROC. Recently, the Government has proposed that the tax reform program has a less gap of dividends between the resident and the non-resident tax rate, but the study suggests that the withdrawing rate for non-resident should be increased to 30% or more to meet the principle of equality.
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Tsao, Shih-Ynan, und 曹士源. „Cognitions and Impacts of Termination of Military Personnel Tax-Exempt Benefits” --- Certain Armed-Force Service as Anonymous Analysis Object“. Thesis, 2007. http://ndltd.ncl.edu.tw/handle/37851975264210658999.
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碩士輔仁大學
應用統計學研究所
95
A particular income-tax exemption policy has been implemented as a benefit for voluntary recruits since decades ago, in order to compensate relatively lower incomes of military personnel’s, and to express respects to their efforts of protecting and serving this country. However, this policy is as well commented to contradict “People are obligated to report and pay taxes” regulated in Article 19, Constitution of the Republic of China. Especially nowadays, when the entire society structure has been dissimilar much to that of the early years, people more practically value and desire fairness and justice. The discrepancy between the policy and the Constitutional Law accordingly often induces harsh critics and misunderstandings. Therefore, the solution to this dilemma is smoothly approaching to the termination of the incomes tax-exempt policy. Despite that the Constitutional Law must and should be followed, the fact that the military personnel salary structure has not reached a reasonable stage yet is very often neglected by the general public. Not only can the personnel not receive equivalent salary, benefits, and ranking to those of other civil servants, the special and demanding job nature also deserves additional extra-time bonuses which have not been granted. The irrational deficiency is more apparent if compared with highly developed Western countries, Japan and Singapore, etc. The tax-exempt policy is about to be terminated in the near future. Meanwhile, it is critical and beneficial to the country to (i) prevent personnel take-home income reductions, (ii) minimize mental impacts on the personnel and their families, iii) establish proper perceptions regarding the essential policy change, and iv) cooperate with the on-going salary structure accommodation plan by Ministry of National Defense (also referred to as “MND”), R.O.C. Being capable of introducing and practicing the actions which smoothly lead to the conclusion of the tax-exempt policy contributes to a win-win situation for the entire country. This research starts with detailed literature reviews on(i) historical backgrounds of the income tax-exemption benefits, (ii) efforts by the government to implement the policy change, and( iii) establishments of appropriate cognitions to this necessary movement. The work is performed through factor analyses and reliability analyses using commercial statistical software SPSS, with valid data acquired from questionnaires. The consequent evaluation outcomes are further completed by mutual comparative analyses with information on obligational income tax amount, and the salary structure accommodation plan by MND. The research results depict that interviewed voluntary recruits agree with and accept the tax-exempt policy termination on account of complete perceptions of social fairness and justice, and proper tax obligations. Additional praisable results demonstrate that the policy conclusion will not affect personnel morale, and there will be no hatred against the policy change decision. However, the interviewees also showed their insecure feeling owing to existing problems of the current tax system and income structures, and the uncertainty on tax loads, tax-exempt extension, and accompanying adjustments to the change. The research concludes with providing advices to emphasize:(a) sufficient tax-exempt extensions requests,(b) continuous introductions and educations on the policy change, (c) essence to provide assistance to military personnel regarding filing income taxes, (d) importance of promoting personnel’s social roles and the respects they deserve, (e) self-approval solidification with their organizations, and (f) suggestions on including appropriate “overtime bonuses” and “salary adjustments”. Hence, the research is anticipated to be considered by MND for organizing the salary adjustment plan and associated compensation system to benefit the country. In the meantime, in order to prevent draining of talented individuals and its damage to military training integrity and the country’s benefits, this research expects as well enhancements and emphases with the assistance from MND on self-approval and self-demanding among all fellow personnel.
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Lísková, Jana. „Zdaňování příjmů fyzických osob ze závislé činnosti“. Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324904.
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This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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„Image classification for a large number of object categories“. Universitat de Girona, 2007. http://www.tesisenxarxa.net/TDX-0122108-123938/.
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Kymlová, Petra. „Zdaňování příjmů ze závislé činnosti a funkčních požitků“. Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306054.
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This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...
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„An object-oriented approach to the translation between MOF Metaschemas“. Universitat Politècnica de Catalunya, 2009. http://www.tesisenxarxa.net/TDX-1228109-102611/.
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HŮLOVÁ, Petra. „Daň z příjmu fyzických osob v roce 2006 a její komparace se Slovenskou republikou“. Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46465.
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Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.