Dissertations / Theses on the topic 'Income declaration'

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.

Дисертаційне дослідження присвячено розробці моделі адміністративної відповідальності за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат. У роботі визначено правову природу юридичної відповідальності за правопорушення у податковій сфері України, розкрито сутність і зміст адміністративної відповідальності, передбаченої у ст. 164-1 КУпАП, в структурі юридичної відповідальності за податкові правопорушення. Встановлено та систематизовано підстави та умови адміністративної відповідальності за ст. 164-1 КУпАП. Конкретизовано зміст і складові елементи об’єктивних і суб’єктивних елементів складу порушення, передбаченого ст. 164-1 КУпАП. Виокремлено, проаналізовано та узагальнено основні актуальні проблеми притягнення порушників до адміністративної відповідальності за ст. 164-1 КУпАП, зокрема: теоретичні; ідеологічні; нормативно-правові; політико-правові, економічні і процедурні. Сформульовано пропозиції щодо вдосконалення чинного адміністративного законодавства у досліджуваній сфері, а також окреслено основні шляхи оптимізації адміністративно-юрисдикційної діяльності органів, уповноважених притягувати порушників до адміністративної відповідальності за ст. 164-1 КУпАП. The dissertation for the first time reveals theoretical and practical issues of administrative responsibility for violation of the procedure for income declaration and maintaining records of income and expenditure, as defined in the Art. 164-1 of the Administrative Offense Code of Ukraine. Administrative liability for violation of Art. 164-1 of the Administrative Offense Code of Ukraine is considered as a special manifestation of the «system of legal responsibility in the tax area», being its integral element, characterized by many common and special features. This liability takes place as a result of illegal actions committed by individuals in the tax area. These unlawful acts belong to the group of «administrative violations of legal obligations for tax payment and declaration of incomes and property status». The social and legal essence and legal content of causes and conditions for administrative responsibility have been clarified. The criteria for causes and a set of necessary conditions for the liability under Art. 164-1 of the Administrative Offense Code of Ukraine have been defined. Particular attention is paid to a critical analysis of the composition of the offense under Art. 164-1 of the Administrative Offense Code of Ukraine. The object of this offense is public relations that take place in the field of tax accounting and income declaration, the objective side is the illegal acts provided for in Art. 164-1 of the Administrative Offense Code of Ukraine. The social consequences of the illegal act are determined; in addition, a causal link was established between the act under Art. 164-1 of the Administrative Offense Code of Ukraine, and its consequences. The main characteristics of the subject of the offense (an individual with a corresponding duty) and the subjective side (guilt in the form of intent or negligence; optional characteristics of the offense are the purpose and motive of crime) are revealed. Special conditions have been established under which the objective and subjective elements of this offense will be sufficient for the emergence of administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. The work systematized the problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine, in particular: conceptual problems (lack of an integrated scientific approach for understanding the responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine); ideological problems (low level of legal society awareness, an increase of legal nihilism, discredited state tax policy); normative problems (a difficult concept understanding of an offense as in Art. 164-1 of the Administrative Offense Code of Ukraine, uncertainty in the consequences of ineffective use of administrative resources when prosecuted under Art. 164-1 of the Administrative Offense Code of Ukraine); political and legal, economic and cultural crisis (difficulties in identifying and bringing violators to responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine: in the temporarily occupied territories of Ukraine); procedural problems (slow response to offenses, non-compliance with the rules for drawing up a protocol and/or other documents of a case on an administrative offense under Art. 164-1 of the Administrative Offense Code of Ukraine. Dissertation has identified the factors that aggravate the negative effect of the identified problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. Moreover, specific proposals were formulated in order to solve the identified problems, improve the current national legislation, as well as to optimize the administrative and jurisdictional activities of the recently created Tax Service of Ukraine in the context of bringing the relevant violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine.

Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą]
Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]

Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter.     Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas.
The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments.  Prevention is better than cure.

碩士
中原大學
資訊管理研究所
95
From the previous years, the payment method was changed from e-wallet, request draw payment to the latest promoted account. The goal of these changes is to bring a more convenient payment method for the public, and also achieve the goal of E-government. However, the result is not as successful as expected since it takes lots of time to key in data. So how could we improve this situation? In this research, we use the knowledge of online business income tax system , cooperates with internal revenue service for developing ADI system, take MS excel as the middleware for the user and the business tax electron declaration system, provides it to 六福村 and直安科技. We expect this ADI system will enhance the use rate of this system. From the research, we found out that if the application system penetrates by the software which the user is familiar with, it may enhance user's interest to use it. It can also help the government and the industry to save time to training. In the future, it may speed up to promote the system if we could penetrate the software, for example: MS excel, MS word as middleware.

碩士
國立中興大學
法律學系碩士在職專班
105
According to the regulations concerning the consolidated income tax jointly declared by taxpayers and spouses with incomes thereof and other dependents thereof provided in Article 15 and Item 1 of Article17 in Income Tax Act, the joint declaration is essential to the furtherance of public interests and does not collide with the Constitution in terms of declaration procedures. In comparison with the amount of tax being calculated alone, provided the tax bearing increases when the taxation is jointly calculated on the basis of the taxpayer, the spouse thereof and other dependents thereof, the case consequently does not conform to the principle of fair taxation. This situation is explained and recorded by Judicial Yuan Interpretation No.318 File. The No.696 Interpretation issued by Judicial Yuan declared that, the regulation concerning compulsive joint calculation of taxation of couples’ non-salary income provided by Article 15 of Income Tax Act violates provisions of the Constitution. It has consequently solved the problems regarding couples’ joint calculation of taxation. However, provisions regarding joint declaration and payment are regarded as constitutionality. As a consequence, provisions regarding joint declaration and payment could not be revised along with others and still cause the violation of rights to taxpayers, spouses thereof and dependents thereof. In view of existing circumstances of Taiwan tax system regarding consolidated income tax, the study sorted out and analyzed problems based on lawful, fair and other principles of taxation and proposed relevant suggestions for the revision of laws, with the expectation of serving as a reference for the future development of tax system.

碩士
靜宜大學
管理碩士在職專班
97
The study aims to explore the intentions factors affecting on-line declaration process for business income tax. It was found that variables of demographic have significant correlation with whether the taxpayer has on-line business income tax declaration adoption experience or not. The taxpayer is female, owns personal computer, owns personal internet account, operate mode needs computer and high frequency computer user who has large proportion to adopt on-line declaration. Different demographic variables are significant at before-adopting Cognitive, the taxpayer is female, has on-line business income tax declaration experience, daily computer user has higher Comparative Advantage Cognition. The taxpayer’s age during 30 to 39, bachelor educational background, has on-line business income tax declaration experience, owns personal internet account user has higher Innovation Compatibility Cognition. Demographic variables also differ with after-adopting Evaluation, the attributes are female, has business income tax declaration experience, owns personal internet account and daily computer user who has higher evaluation to Outcomes Observation. The attributes are female, has on-line business income tax declaration experience and daily computer user who has higher evaluation to Perceived Risk. The last study indicates demographic variables are significant at Diffusion Effect which includes Positive Diffusion and Diffusive Channel.

碩士
國立屏東大學
國際貿易學系碩士班
105
According to Article 71 of the Income Tax Act, a person who is obligated to pay taxes must fill-out a tax return form and report to the tax collection authority each year during the tax filing period in the month of May. In order to effectively reduce the burden of the public with respect to the filing of declarations, in 2011 the Ministry of Finance implemented a service for the pre-calculation of taxes, whereby government agencies actively provide help to the public by calculating the annual total that taxpayers should pay (or be refunded) and sending notification letters in the mail. Once examined and deemed to be correct, the taxpayer can complete the individual income tax return procedures by simply settling the tax payment or sending a confirmation. The execution of services for pre-calculation of taxes not only made it more convenient for taxpayers to file tax declarations, but also meant they could save time associated with collecting and organizing data for the tax declarations and cut costs associated with mailing tax returns. Also, for those who are located in more remote places and those who are unfamiliar with internet operations, it is much easier to complete the tax filing procedures. For the tax collection authorities, the procedures for filing taxes and receiving cases are simplified, and errors by the public are reduced. This reduces the operation costs of the tax collection authorities and enables human resources to spend more time examining and taxing illegal economic income, allowing for increased administrative efficiency and better opportunity to realize fair and just principles of taxation. This study uses statistical data from the Financial Data Center and public government documents to explain how the implementation of the services for the pre-calculation of taxes can indeed offer benefit to both the tax authorities and the public. It also proposes that government authorities should continue to expand the scope of the services for pre-calculation of tax, improve the notification delivery rate, and enhance the accuracy of the income and deduction totals. With respect to cases where no addition payments or refunds are necessary, it also proposes that plans can be formulated to avoid the repeat mailing of notices to save costs and paper consumption, and to realize policy objectives simple for the government and easy for the public.

碩士
開南大學
商學院碩士在職專班
103
Due to the great number of more than 6.02 million individual comprehensive income taxable units in R.O.C in 2013, no matter considering the number of the taxpayers or tax revenue impact, individual income tax is definitely one of the most important taxes among 18 kinds of taxes. Throughout the annual period of individual comprehensive income declaration, the tax authorities always require enormous amount of manpower to assist the taxpayers in filling out the comprehensive income tax return successfully. Following the trend of modern information technology, the methods of filling the tax return via barcodes and internet declaration have been introduced to replace the traditional hand-filling declaration method due to their benefits in serving automatic spreadsheet functions. In addition, the taxpayer can apply their own withholding information as well as the comprehensive income list from tax authorities or the internet during the tax declaration period of since 2002. Simultaneously, the service of the pre-calculation of tax returns for individual income was launched in 2010 to simplify the procedure of tax return and streamline administration efficiency. Therefore, this study suggests to expand services of the pre-calculation of tax returns for individual income along with the development of electronic spreadsheet to further simplify declaration procedures and enhance convenience performance.

碩士
開南大學
會計學系
103
The motivation of the thesis is because of the Real Estate abnormal rise in recent years. The government imposed the taxes to suppress the real estate investors.However, it could easily lead the public to confusion and misunderstanding. In addition, the rate of real estate holdings and the tax of Transactions are prefer to low, and also often attributed to one factor to cause investment speculation.Under the impose system in R.O.C is base on the announced land values, current assessed land value, and the evaluation of the present value of houses. But the assessment of the above government rates could not response the current price. Resulting in an effective tax rate of real estate tax rate is much lower than names, so keep the room to keep costs low, the sale also lower transaction costs, related to the country's scholars and literature indicate low cost of ownership are key department of housing prices stubbornly high.The main purpose of this study is discussion on how to declare the Income from Property transactions of Real estate transfer.By summarize the thesis and legislation of the Ministry of Finance to understand the rule of the income from property transactions, also Through search for the judgement on network, and analysis all kinds of the income from property transactions to summary three common scenarios.Thereby study the reason of public and rejection of Ministry of Finance to clarify the confusion and misunderstanding of the declaration.

碩士
中原大學
會計研究所
98
In our country, number of households for individual income tax settlement and declaration reaches 5 million each year. Due to limited labor resources for tax collection, a double-line archiving articulation system comprising withholding and settlement declaration adopted by National Tax Bureau in current tax collection, and manual examination and verification of declared tax exemption and deduction amount prior to computer confirmation, related procedures are tediously long. How to improve efficiency of tax collection, simplify administration and help the people is an objective for which the government shall make efforts for a long time. This study aims to discuss taxpayer’s declaration characteristics, and the differences between multiplex declaration and declaration quality. Based on classified statistics carried out on sample documents one by one and honesty degree of calculation of different declared amounts, this study will evaluate declaration quality and rationality and provide references for National Tax Bureau in examination and verification. On this basis, this study will analyze the application status of declaration method, so as to assess the effect of internet declaration, which has been promoted by government for 10 year, and render reference for taxpayer in selecting declaration method. The study results show that the higher the income is, the less the difference of honesty degree will exist between tax exemption amount, general deduction amount and itemized deduction amount. The honesty of different ages in declaration is different. Most youths adopt internet declaration, while most aged people adopt manual filing. There are no big differences in barcodes filing. Honesty degree in internet declaration is the highest, whereas it is lower in barcodes filing, and the lowest in manual filing. After examination and check, the rate of tax bracket adjustment in household number is the lowest in internet declaration, while it is higher in barcodes filing, and of the highest in manual filing. After examination, the rate of overdue tax payment is the highest in manual filing, while it is lower in barcode filing, and the lowest in internet declaration. The study will discuss the rate differences in number of households whose honesty of income, exemption amount, deduction amount, itemized deduction amount and net income reaches 100%. Taxpayers who correctly declare total income and net income without failure in declaration account for less than 40%, those who correctly declare exemption amount without any errors account for more than 95%, and those who correctly declare deduction amount and itemized deduction amount without any errors account for about 80%; household number rate of taxpayers whose income is between 2 and 10 million and whose honesty in declared five items reaches 100% is lower than the rate of those whose income is between 10 and 50 million; household number rate of taxpayers who are in 20-49 years old and whose honesty in declared five items reaches 100% is lower than the rate of those who are above 50 years old; household number rate of taxpayers who adopt manual filing and whose honesty in declared five items reaches 100% is lower than the rate of those who adopt barcodes filing; household number rate of taxpayers who adopt barcodes filing and whose honesty in declared five items reaches 100% is lower than the rate of those who adopt internet declaration, and household number rate of those who adopt internet declaration is the highest among taxpayers whose honesty in all items reaches 100%.

碩士
臺中技術學院
事業經營研究所
98
The purpose of this study is to construct the prediction model for discriminating the corporate profit tax evasion. In view of this, the research data were based on the cases of corporate profit tax accounting declaration of sales income amount over NTD 70 millions in the Taichung city branch of National Tax Administration of Central Taiwan Province, Ministry of Finance in 2007, and use these cases to process income certificate samples of sales check that issue from profit business income sourcing companies of enlargement written examination declaration. Using logistic regression model and discriminant analysis model to analyze the significant factors of possible tax evasion and discuss profit business acquirement is income sourcing company issued documentations for applying cost and expense. About the prediction abilities of corporate profit tax of profit business’ tax evasion, it will judge its accuracy in advanced. As the empirical results showed, the prediction accuracy rate is very high that tax evasion correct classify rate is reached 95.4% by logistic regression model and disciminant analysis model is reached 89.4%. Furthermore, there are four variable items of gross profit margin, inventory of sales income rate, the quantities of income sourcing companies’ enlargement written examination declaration and corporate income rate of income sourcing companies issued invoice account that they will impact corporate profit tax evasion as significant factor. The established prediction model of this study will help National Tax Administration to build the referred cases selections as above significant factors and process related priority audit. Thus, it will enhance the cases selection of tax evasion effectively and bring more benefits of audit manpower, time and performance.

碩士
國立中正大學
資訊管理學系
91
Abstract The intent of this study was to compare the Technology Acceptance Model to the Theory of Planned Behavior and the Hybrid Technology Acceptance Model in terms of their contributions to the understanding of IT usage. In an attempt to develop a complete model from quantitative and confirmatory perspectives, this study is based on the Theory of Planned Behavior and Technology Acceptance Model to probe the factors which may affect the users’ adoption intention. Data was collected from 378 potential users of Income Declaration on the Internet and we analyzed the data using the Linear Structural Equation Modeling. The results showed that this framework provided a better explanatory power and prediction of behavioral intention on Income Declaration on the Internet, and demonstrated the effects of critical external variables on behavior intention through perceived ease of use and perceived usefulness. All of the individual differences and systems characteristics have significant effects on perceived ease of use of Income Declaration on the Internet. In addition, the users’ attitude has the strongest effect on perceived usefulness of Income Declaration on the Internet. The proposed model should provide a valuable alternative theoretical basis for technology adoption studies in the future. Keywords: Technology Acceptance Model; Theory of Planned Behavior; Hybrid Information Technology Acceptance Model; Income Declaration on the Internet; Linear Structural Equation Modeling

碩士
義守大學
管理科學研究所
89
The purpose of this paper is to examine the efficiency of reporting and collecting tax of current tax system in Taiwan. Accuracy and efficiency are two base required benchmarks in levying and collecting tax. We study the costs to benefits of reporting or non-reporting system by using a sample of 4,697,096 reported tax cases in 1997. The result indicates that the imputed costs of reporting tax for individuals can be reduced about NT 1,504,121,730 Compare to previous tax system, the accuracy and efficiency of processing tax information is improved since the introduction of computer. Therefore, there will be significantly enhanced in the efficiency of levying and collecting tax by using partial non-report tax system in Taiwan.

In 2001 the Declaration on the TRIPS Agreement and Public Health (‘Doha Declaration’), affirmed the right of member states of the World Trade Organisation (‘WTO’) to interpret and implement the TRIPS Agreement as supportive of the protection of public health and, in particular, access to medicines. While initially well-received, consternation soon arose over the interpretation of a specific paragraph in the Doha Declaration dealing with compulsory licensing. After a further two years of deliberation, the WTO Decision on the Interpretation of Paragraph 6 (‘Paragraph-6 Decision’) was announced in August 2003 specifying when countries can import drugs produced elsewhere under compulsory licence. With one third of the world's population is still denied access to essential medicines - a figure which rises to over 50 per cent in Asia and Africa - the problems facing the public health community are two-fold. The first is the capacity of developing countries (‘DCs’) actually to use the flexibilities afforded under the TRIPS Agreement, the Doha Declaration, and the Paragraph- 6 Decision amid stark inequalities in health resources and the world trading system as a whole. These include provisions for compulsory licensing, parallel importation, and addressing imbalances in research and development (‘R&D’). The pending ratification of the Paragraph-6 Decision, from an interim solution to a permanent amendment, is accompanied by considerable uncertainty: will the protections be accessible under the system currently proposed? The second problem concerns the undermining of the above hard-won flexibilities by provisions adopted under various bilateral and regional trade agreements. Known as ‘TRIPS-plus’- or ‘WTO-plus’- measures, the level of intellectual property rights (‘IPRs’) rights protection being negotiated and even adopted under other trade agreements are more restrictive as regards public health protection. These two sources of concern have led to an increase in rather than a lessening of tensions between the public health and trade policy communities. The thesis opens with a brief analysis of the interplay between patents and medicines. This includes an overview of the human rights framework and the right of access to medicines as a manifestation of human rights. The historical development of the TRIPS Agreement, its legitimacy, and the effect of the introduction of patents for pharmaceuticals are critically analysed. The terms of the Doha Declaration as it relates to public health, the Paragraph-6 Decision and its system, the December 2005 Amendment, and the progress made to date on the public health protections available under the TRIPS Agreement are reviewed and discussed in detail. The thesis describes how, despite these important clarifications, concerns as to the capacity of DCs to implement specific measures persist. This thesis further addresses the development of compulsory licensing in India and South Africa, and the legal framework for compulsory licensing in these countries. The role of competition law and constraints faced by DCs in implementing the flexibilities offered by the TRIPS Agreement and Doha Declaration are considered before turning to the threat posed by TRIPS-plus measures and calls for their critical reassessment. The thesis considers the role of the Intergovernmental Working Group on Public Health, Innovation and Intellectual Property (IGWG), the WHO Commission on IPRs, Innovation and Public Health (CIPIH), Patent Pools, and international and multilateral donors in access to medicines. The thesis concludes by reviewing potential ways forward to ensure that access to medicines by the poor living in DCs is secured in all trade agreements.
Mercantile Law
LL.D.

碩士
中原大學
會計研究所
97
Abstract This research discusses current business income tax based on computer selection mode to screen the higher tax made up possibility cases and then the resource can be put together on higher tax avoiding possibility cases. The main purpose for this research is to analyze the business income tax application reliability based on ratified tax made up history and then study the related influential factors on selection modes. Based on the business income tax application database, the ratify information from regulating taxation department and the experience/professional judgments of tax officials, we then list twelve explanatory variables related to tax made up amounts and divide our samples to A. Cost ratified in accordance with the law and B. The opposite. Furthermore, regression model analysis has been utilized to explore the influence from related factors. The result shows over 50% of business income tax applications are ratified according to the law, but 96% of above needs further overdue tax made up amount adjustments through taxation bureau investigation. Also, on the cost not ratified according to the law cases, the average tax made up adjusted amount is higher than the opposite cases. On the cost ratified cases, if the application does not reach the average profit of same business area, the tax made up amount will be the highest. Also, because of the income adjustments will prevent owner from penalty, the business owners might take chances and that behavior is going to bring negative influence to current income tax application process. However, if the application amount exceeds average profit from same business area, the tax evasion situation is more critical. On the other hand, the result also shows all factors of above cases have significant relations of the "should be" tax made up amounts. Furthermore, the overdue tax payments on trading and construction business applications are lower. Eventually, the result shows on the cost not ratified according to the law cases, only net operating income amount owns significant relations and which might result from the complexity of different cases situations, thus all factors might lead to tax evasion behaviors.

碩士
逢甲大學
財稅學系
104
Abstract Since the e-filing system was launched in Taiwan more than a decade ago, the government has provided and promoted an increasing number of e-filing methods. By 2014, over 90% of taxpayers filed taxes through the internet, indicating high public acceptance of and intention to use e-tax filing. Incorporating increased environmental awareness and streamline public services, the government has been encouraging taxpayers to file taxes by using Citizen Digital Certificates (CDCs) rather than household registration numbers, thereby eliminating the need for them to line up at taxation bureaus to apply for compact discs that contain information on individual income tax returns and deductions that are necessary for tax declarations. The number of taxpayers filing taxes through CDCs, despite growing annually since the introduction of e-filing, is still lower than that of taxpayers filing taxes through household registration numbers. To investigate this trend, this paper aimed to identify factors that affect the use of both tax filing methods. Factors influencing the use of inquiry numbers (which officially replaced house registration numbers in 2015) for tax filing are also determined. This study adopted the diffusion of innovation theory as the theoretical foundation, used risk and safety as the exogenous variable, and conducted a questionnaire survey of the general public who are qualified for filing taxes and have the ability to use e-filing services. A total of 300 questionnaires were distributed, 241 of which were recovered, and 231 valid responses were obtained. The hypotheses proposed in this study were verified using the collected valid responses. This study found that 1. A high level of relative advantage, low complexity, and high compatibility reflected a high level of intention among the general public to use their household registration numbers when filing taxes. 2. A high level of relative advantage, low complexity level, low risk level, and high safety level reflected a high level of intention among the general public to use their identification certificate when filing taxes. 3. A low complexity, high level of compatibility, and high level of testability reflected a high level of intention among the general public to use the inquiry number mechanism when filing taxes. Keywords: e-filing, citizen digital certificate, inquiry number mechanism, diffusion of innovation theory

This thesis deals with the problems of corporate income tax and tax value added by a legal person, which was not founded for the purpose of business. In the first section of the theoretical part I first focused on the meaning of a non-profit organization. Then I describe the specifics of the corporate income tax, which apply to non-profit organizations. In the third part of the literature review I describe the value added tax. First I define the difference between a taxable and a person identified to the tax, then I explain what items are object of the tax and what belongs to the tax base. In the practical part I observe the impact of income tax and the impact of VAT on specific non-profit entity which operates the secondary economic activity and tax payer of VAT.

The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.

碩士
東吳大學
會計學系
105
Customs in order to respond to the needs of international express customs clearance operations, the import and export of goods sampling, sampling system, but the customs of the export of goods, the proportion of selecting for further cargo examination is low, The auditor of National Taxation Bureau lacked knowledge of the customs export business, the Customs Act and export procedures, and so on, so that illegal business people use this, fake exports retreat recklessly the business tax and escaped tariffs, and then escape the profit-seeking enterprise income tax, serious erosion of state taxes. This study uses the data of fiscal information Agency from 2006 to 2014 to explore the enterprises fake exports retreat recklessly the business tax, associated with their declarations of profit-seeking enterprise income tax and tariff, and to analyze the characteristics of the business persons who faked their business tax.Empirical results show the high proportion of export goods level reported situation, and export goods to (C1) way clearance, and export goods to (C2) way clearance, and zero tax sales is greater than capital, and expanded paper review of profit-seeking enterprise income tax, and receivables turnover ratio, and ROA, and capital, and industry code items for 4642 and so on 8 variables.