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1
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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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.
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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that the responsiveness of taxpayers in the reporting decision differs across income groups. As previously stated, in developing countries, empirical evidence on reporting decision is still very limited. For our empirical analysis, we estimate reporting income elasticity for microsimulation purposes. We use this elasticity to estimate a dynamic behavior microsimulation model. The elasticity result shows that higher-income groups are more responsive and lower-income groups are less responsive to changes in tax policy. Our empirical analysis continues with estimating differences in taxpayers’ responses to the change in tax policy. We use a modified difference-in-difference model to analyze behavioral responses of taxpayers who are highly affected by the change in marginal tax rate compared to those who are least affected. The result shows that the treatment group, who experienced larger reductions on their marginal tax rate, reported more of their income relative to the control group, whose members are least affected by the change in marginal tax rate. The last part of our empirical analysis examines the distribution of income tax burden across different income groups and examines the government's tax collection from withholding income from some proposed scenarios. We proposed several scenarios and estimated the change in income tax burden compared to that under current income tax law. We also examined the government's revenue loss by calculating the tax differences under current and proposed scenarios. The overall microsimulation results suggest that there is a trade-off between government revenue loss and the distribution of income tax burden.
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.
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Thesis (Ph. D.)--Georgia State University, 2008.Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.
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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period.
Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution. However, the effect of progressivity on true inequality, which is approximated by consumption-based measures of the GINI coefficient, is significantly smaller.
The second essay relies on household level data and complements the first in its empirical approach. We simulate the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. We use a series of counterfactuals to decompose the change in the distribution of net income into a direct (tax) effect and an indirect behavioral effect.
As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution, on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. We also find that the tax-induced evasion response increased reported net income inequality while reducing consumption based measures of net income inequality.
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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.
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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.
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Vorster, Jana. "Differentiating between processes of manufacture and other processes within a business for purposes of the Income Tax Act." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-102421/.
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MORITA, Keisuke. "Taxpayer, Tax Evader, and Income Taxation." 名古屋大学大学院経済学研究科, 2005. http://hdl.handle.net/2237/10762.
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Bayer, Ralph C. "The economics of income tax evasion." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2656/.
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This thesis consists of three extended essays on the evasion of income tax. The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before. In the first part we use a standard neoclassical framework in order to analyse the impact of risk preferences on evasion behaviour. We argue that expected value maximization with some fixed and variable costs incurred during the evasion process (moral cost, cost of coverage action etc.) is an appropriate framework to explain the stylised fact that higher tax rates and a higher income lead to more tax evasion. This resolves one of the puzzles concerning tax evasion that was unsolved so far. The second part uses this finding to examine the effect of tax rates on the resources wasted during the process of tax sheltering and evasion detection. We model a declaration detection process, where both, tax inspector and taxpayer, can invest into the probability that the true income from different potential income sources is verified We show that in this contest a higher tax rate leads to more resources that are waste- fully invested in the cat and dog play between authority and taxpayer. The positive effect of rising tax rates and rising income on tax evasion is maintained. The final part of the thesis explains why the tax authority in reality audits sequentially. I.e. it audits single sources at the beginning to conduct a full-scale audit, whenever it finds evidence for irregularities. To do so, we use a simplified version of the model from part two and allow for sequential auditing as well as for different types of taxpayers. The possibility to learn something about the type of the taxpayer by auditing sequentially gives the authority a powerful tool to better target its detection effort. Sequential auditing therefore reduces the amount of non-filers and black market participants as well as the probability that somebody evades a fraction of his total income.
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Selin, Håkan. "Four empirical essays on responses to income taxation /." Uppsala : Department of Economics, Uppsala University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9055.
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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.
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Kanyenze, Rumbidzai. "An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017536.
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The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
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Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.
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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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Beckett, Neal Peter. "Combating abusive EU corporate income tax practices." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/13492.
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This thesis examines the concept of EU corporate tax abuse in light of the tensions between the protection of EU Fundamental rights and the susceptibility of those rights to abuse. Consideration is given to the major tax abuse practices and arrangements, accompanied by analyses of the responses of a selection of EU member states, and the role and impacts of judicial, state and commercial stakeholder interests. Consequent upon an examination of why past proposals have failed to attain either policy adoption or policy success, it is suggested that the legal concepts of abuse of rights, substance over form and proportionality may be of value in assessing and validating a corporate tax abuse proposal. It will be argued that Member State tax rules and policy initiatives to date have been unsuccessful in eradicating the effects of corporate tax abuse deriving from the exploitation of Fundamental Freedoms and that this failure is attributable to reasons of poor transactional data lineage and disclosure, unresolved political and judicial conflicts between balancing Member State rights with the Internal Market ideal and from a corporate culture that is incentivised to circumvent tax rules with limited recourse. Following an assessment of whether reform should focus on transactional based tax rules or on a broader legal framework to induce taxpayer behavioural changes, it is contended that EU corporate tax abuse can be addressed by rejecting the traditional ideals of tax harmonisation, formulary apportionment, and principles or rule-based tax law approaches as a complete solution. An effective scheme of reform should instead be based on Enhanced Disclosures and Attestation incorporating country-by-country reporting, additional reporting metrics and legal attestations, underpinned by civil and criminal penalties.
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Burgos, Karla. "State income tax a double-edged sword." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/351.
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States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis focuses on the impact that income tax revenue has on state budgets and how it affects certain expenditures. To provide a more complete understanding on how fiscal policy affects the citizen directly, this thesis compares the changes in state's total tax revenue and spending on education and health programs between states that levy income tax and states that do not. Data from the United States Census Bureau and the National Association of State Budget Officials was analyzed by calculating the growth rate and relevant elasticities during 2006-2010, the years before, during, and after the last recession. Results will show a difference in changes in revenue and expenditure between the two types of states and a more sensitive elasticity for non-income tax states for both revenue and expenditure. With a better understanding of how the tax base behaves and how revenue affects programs, an improved tax policy that could produce more efficient services for citizens might be created.B.A.
Bachelors
Business Administration
Economics
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Mackenzie, Lara. "Direct income tax and the digital economy." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18047.
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Due to the nature of the digital economy, multi-national entities are able to trade in countries over the internet without a physical presence, they are setting up group structures across the world, housing intellectual property in tax havens and shifting profits between jurisdictions, lowering their group tax rates. This treatise considered the OECD/G20 BEPS Project 2015 Final Report on Action Plan 1 which discusses the nature, risks and proposed options to combat base erosion and profit sharing (BEPS). Although the OECD have made no recommendations in their report many countries have taken action to protect their tax bases. The scope of this treatise is limited to multi-national entities who avoid tax presence in a country or shift profits to off-shore entities in low/no tax jurisdictions. The aim of this treatise is to identify the risks posed by the nature of the digital economy to direct taxation and analyse proposed solutions to respond to these risks. A comparative study of the proposal and changes implemented in the UK, Australia and India was undertaken to gain an understanding of international thinking regarding the best way to combat BEPS. These proposals were then compared to the South African perspective in order to determine which of the proposals would be feasible to combat BEPS in South Africa.
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Mahangila, Deogratius Ng'winula. "SMEs' corporate income tax compliance in Tanzania." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370451/.
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Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance. Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.
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Perry, Nina. "Expenditure in South African Income Tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.
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Mumford, Kevin J. "Income tax treatment of families with children /." May be available electronically:, 2007. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.
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Henderson, James. "A study of income tax compliance costs." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36261/1/36261_Henderson_1994.pdf.
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As I write this Research Project, taxation compliance costs
are gaining more prominence in the taxation legislators and
administrators eyes. It has only taken approximately seven to
ten years for this general recognition to be made. Indeed, we
probably would not have endured the copious changes to the
Income Tax Assessment Act that have arisen over the
aforementioned period, if compliance costs were seen to be a
consideration.
The purpose of this project is to examine the relationship
between compliance costs and taxation policy issues and to
understand that there is a delicate balance between the two
and where political issues are also involved compliance costs
may escalate. While study in this area is fairly limited both
here and overseas, there has been some relatively recent
studies carried out that will be examined. These studies when
contrasted with such overseas studies have a tendency to
suggest Australia is carrying high compliance costs.
The paper will conclude that compliance costs can be
influenced by consideration of simple drafting techniques,
further self-assessment considerations and some common sense
approaches to business taxes.
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.
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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income.
In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research.
The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.
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Sathiga, Stephene. "A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/30656.
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Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gmDissertation (MCom)--University of Pretoria, 2011.
Taxation
Unrestricted
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Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.
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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.
Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.
Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the Internal Revenue Service (IRS). These data provided the opportunity for analysis relating to questions of quality of services offered by commercial income tax preparers.
The analysis evaluated differences in error rates or amounts between returns prepared in a highly regulated state--Oregon, a state with minimum regulation--California, and the remaining forty-eight unregulated states. Items were chosen from the tax returns to evaluate the integrity and competency of the tax preparer, the effect of continuing education, and the accumulated effect of the totals of income, adjustments, and deductions.
Descriptive statistics, cluster analysis, and non-parametric methods were used to test the hypotheses. Descriptive measures indicated that Oregon's error rates were among the lowest while California's errors were among the highest in the country. Cluster analysis grouped Oregon with states in the midwest while California grouped with other states in the sunbelt.
The non-parametric tests indicated that Oregon's error rates and amounts were statistically smaller than the unregulated states. When Oregon was compared to the clustered states or to other states in the Northwest, the differences were not significant. When the samples from California were compared to those from the unregulated states, it was evident that the error rates were substantially higher in California. When California's errors were considered relative to the states from the sunbelt, the results were similar. The final comparison was made relative to levels of regulation. The errors on the returns from California were significantly larger than those from Oregon in all areas tested.
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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.
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Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).
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Kwon, Sunju. "The choice between property tax and income tax : a simultaneous decision-making approach /." The Ohio State University, 1989. http://rave.ohiolink.edu/etdc/view?acc_num=osu1278524049.
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Petersen, Hans-Georg. "Pros and cons of a negative income tax." Universität Potsdam, 1995. http://opus.kobv.de/ubp/volltexte/2006/847/.
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Contents:Conceptual Framework
Theory and Impacts of NIT
German Social Security - System or Jungle?
The NIT as Last Resort - Pros and Cons
Acceptance and Feasibility - Some Public Choice Remarks
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Edmark, Karin, Che-Yuan Liang, Eva Mörk, and Håkan Selin. "Evaluation of the Swedish earned income tax credit." Uppsala universitet, Nationalekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-168214.
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Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to go from unemployment to, at least, part-time work. In this paper we try to analyze the extensive margin labor supply effects of the Swedish earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well as the resulting average tax rate, is a function of the municipality of residence and income if working. However, throughout the analysis we find placebo effects that are similar in size to the estimated reform effects. In addition, the results are sensitive with respect to how we define employment, which is especially true when we analyze different subgroups such as men and women, married and singles. Our conclusion is that the identifying variation is too small and potentially endogenous and that it is therefore not possible to use this variation to perform a quasi-experimental evaluation of the Swedish EITC-reform.
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Lee, Ray, and 李宥叡. "income tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/26398297876196181550.
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Cheng, Wen-Rong, and 鄭文榮. "Tax Planning for Income Tax Integration." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/12877934755287021949.
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碩士國立臺灣大學
會計學系
86
As our country adopts income tax integration, individuals and enterprises should restructure their investment and financing decisions, accounting treatment, and strategies of tax planning. Among them, how tax planning should be changed to maximize the wealth of the related individuals or organizations is most concerned by accountants. Therefore the main purpose of this study is to explore tax planning strategies for income tax integration. This thesis first begins with the introduction and discussion of income tax integration adopted in Taiwan in 1998. And then the thesis discusses related papers and articles about tax planning. After reviewing the extant literature, the study uses many examples to demonstrate tax planning strategies for individuals and enterprises to cope with the new laws of tax integration.
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Wu, Pei-Hung, and 吳培弘. "The Impacts of 2018 Taiwan Tax Reform of Corporate Income Tax and Dividend Income Tax on Tax Burden." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b8xjh7.
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碩士國立政治大學
會計學系
106
This study, based on the financial statements of Taiwan listed companies for years 2013 to 2016, discusses the impacts of 2018 Taiwan tax reform of corporate income tax and dividend income tax on tax burdens and analyzes the determinants of tax burden differences. The empirical results of the study indicate that tax burden on companies increases. In addition, Firm size is positively related to the tax difference of the corporate income tax and negatively related to the tax difference of the surtax on undistributed earnings. For the investor, tax burden on dividend income faced by foreign investors increases, especially higher when the investment target has a higher price-to-book ratio, higher dividend yield, and a lower growth rate. In contrast, tax burden on dividend income faced by domestic investors decreases, especially lower when the investment target has a higher PB ratio and higher dividend yield. The results show that the tax burden differences between domestic and foreign investors reduce and achieve the objective of the tax reform.
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"Tax asymmetries and corporate income tax reform." Sloan School of Management, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/2142.
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Chiang, Yu-Mei, and 江玉美. "The Study of Tax Avoidance in Income Tax System ― Focus on Controversy of Profit-seeking Enterprise Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b2tzkb.
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碩士國立東華大學
財經法律研究所
106
Income tax is the primary source of tax revenues in Taiwan. However, both efficiency and fairness are the major issues in nation’s income tax system which resulting in the increasing deterioration of tax base erosion. The rich “legally” use the loopholes of tax rules for tax avoidance planning. For example, the cases of Mega Bank’s money laundering, SinoPac Financial Holdings Company scandals, and Cher Wang using charity to make tax avoidance. The Integrated Income Tax System has resulted in the fake foreign capital all over the market since 2012. Consequently, wealth gap is increasingly serious, and the source of tax revenue for central government most comes from the middle class and wage earner. Therefore, the reformation of the income tax system has been deeply concerned by the society nowadays. The above-mentioned considerations create the motivation of this thesis. The purpose of this study is to provide some suggestions about the reformation of the income tax system for government. It also hopes to build the taxing environment, which has fairness and justice, financial balance and equal distribution of wealth, and fiscal sustainability. The study compiles the issues about income tax investigated in Taiwan and other countries, and refers to textbooks and the data in the websites of Ministry of Finance and Judicial Yuan. On the basis of the comparative and inductive approaches, the investigation of pros and cons of the domestic judgments, which relating to the controversy of the tax avoidance in income tax system, has been conducted. Furthermore, the suggestions of domestic scholars and the measures applied to other counties were presented to concretize the abstract laws. The Principle of Substantive Taxation should investigate the substantive economic significance when the substance and form in tax laws are different. Generally speaking, it including the actions of tax evasion and tax avoidance has to be adjusted according to the ability-to-pay principle. The principle of substantive taxation and the taxpayer rights protection complement each other, and also are related to the taxation personnel protection very closely. After all, it pursues the aim of the fairness and justice in tax, economic substance, and taxpayer rights protection. The tax authorities apply it in tax audit and bear the burden of proof. The taxation personnel can not incur the doubt about the intention of profiting others because of protecting the rights of taxpayers, or cannot have the dispute over profiting national treasury due to law enforcement. Both rights of the taxpayer and the taxation personnel will be protected and the aim of tax levy and payment will be achieved. There are four anti-tax avoidance mechanisms in Taiwan: 1 and 2. The anti-tax avoidance rules were amended in July 2016 for controlled foreign company (CFC) and place of effective management (PEM). 3. The principle of anti-thin-capitalization was revised in 2011. 4. The law of “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing” was drawn up in 2004. In order to prevent cross-border tax avoidance and evasion, the Ministry of Finance announced the “Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions” on November 16, 2017. The “Common Reporting Standard” (CRS) will be conducted in 2019. Furthermore, the financial information exchange and transparency of financial flows will be built, and the credit rating of national financial activities will be enhanced in 2020. After these laws take effect, the CFCs and PEMs in Taiwan will be regarded as companies within country for taxation. The Income Basic Tax Act was revised in 2017 to prevent the way of instituting the CFC in the name of an individual, which will avoids the application to the Income Tax Act for CFC. The Ministry of Finance also announced the key work plan of maintaining the fair of tax in 2016 and revised Article 66-9 of the Income Tax Act in 2017 for enhancing the audit of tax evasion. The suggestions that the study makes are as follows: Judicial Yuan should formulate the specific evidence law applied to criminal, civil and administrative litigation, and establish a dedicated tax court, which emulates the ways coming from Japan, Germany and USA. The judge has the authority to ascertain the taxpayers’ obligation and directly gives the sentence with the help of the judicial associate officer with financial background. The summation theory should be adopted and the constitutional review (complaint) system should be instituted. The restoration of special deduction for savings and investment, tax base broadening and development of revenue source will be made to create wealth for society. Keyword：Profit-seeking Enterprise Income Tax、The Principle of Substantive Taxation、Tax Avoidance、Hidden Profit Distribution、Thin Capitalization Rules
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chang, Ya-ching, and 張雅晴. "The Impact on Household Income Tax Burden from Income Basic Tax Act in Taiwan." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/44c9mq.
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碩士逢甲大學
財稅所
100
The labor income occupies about three-quarters and the capital income accounts for around one quarter in thetax base of individaul income tax system. Employees’salary is the main source of income tax while many tax preferences exist for capital income. For a long time, the tax system is blamed for its distributional unfairness. To achieve the fairness of tax system,“The Income Basic Tax Act”was enacted in 2005 and implemented from 2006. Using the data from“The Survey of Family Income and Expenditure”, we calculate households’labor income and capital income, adopt the Tobit model to analyze the impact on households’inome tax burden and labor income share from the income tax policy change. We find that there is no significant effect on the tax burden of capital income from the new tax policy.
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PIEH, FAN CHIH, and 范志萍. "Income Tax Evasion and Income Tax Avoidance in a Shirking Model of Efficiency Wages." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/02187957876679815951.
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Wen, Ya-Chuan, and 温雅筌. "Individual Income Tax - A Study of Alternative Minimum Tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99758999958982989768.
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碩士亞洲大學
會計與資訊學系碩士班
97
Abstract The tax system in our country has too many loopholes and therefore the gap between the rich and the poor is huge. Obviously, the tax system is unfair. The “Minimum tax system statute” which states companies and individuals have not to pay high taxes has been come out in order to be accordance with the regulation of tax relief by paying lower or even basic amount. The evolution of the United State “minimum tax” since 1969, the tax system from the minimum tax burden by an additional type system to the alternative minimum tax system. And it towards to abolish the minimum tax system because it is so complicated and the running the results have been. On Oct. 2nd 2006, tax system is a transitional-tax-reform policy in the Legislative Yuan that driven from the tax system could not solve the overextended corporate tax incentives. If the minimum tax system’s supporting function to the income tax could not work, and it will be abolished. The results of this study show that the minimum tax system is too complicated, therefore the general taxpayer can not accepts after implementing. People make mistakes or misrepresent quite often because the unclear information about which one should be used while declaring. As the result ，the government should advertise the minimum burden of taxation more strenuously for the rights and interests of maintain taxpayer. Penalties may be effective, but it is only a deterrent effect not a basic method.
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Lee, Ru-Je, and 李儒哲. "A Study on Income Tax Estimation and Tax Equity." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/89991426022840719753.
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Chen, Tai-Cheng, and 陳太正. "A Study Of Income Tax Estimation And Tax Litigation." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/29958641076369735601.
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碩士國立中正大學
會計資訊與法律數位學習碩士在職專班
100
Tax estimation is a method adopted by the tax administration to establish the factual elements relating to tax obligations (i.e. the taxable income) when imposing tax penalties (especially during the tax certification stage), based on circumstantial evidence instead of direct information. If the tax administration has exhausted its investigation efforts but remains unable to determine the taxation base, or if the tax calculation proves to be impossible or is too costly to conduct, then the estimation approach can be adopted as an alternative in order to facilitate the taxation process, thereby securing treasury revenues and the nation’s right to tax. Tax estimation does not relieve the tax administration’s duty to perform an investigation, and is applicable only when the taxpayer has not fully co-operated in reporting tax duties, thereby rendering taxation difficult or even impossible. Under such circumstances, the tax administration may adopt the estimation approach to lessen its investigation burden. Therefore the tax estimation approach must satisfy the following criteria, unless otherwise permitted by tax laws: 1.The taxpayer has violated the duties to co-operate: the Judicial Yuan has made clear in Interpretation No. Shih-218 that the taxation base can be estimated only if the taxpayer has violated the duties to co-operate. Section 83 of the Income Tax Law further specifies that the tax administration may calculate tax based on the information it has gathered or that is based on the profitability of industry peers, only if the taxpayer has not presented the necessary accounts or documents to support the reported taxable income. 2.When it becomes impossible or unfeasible to conduct an investigation on taxable facts: the tax administration’s obligations to investigate are not replaced by the taxpayer’s duties to co-operate; the tax administration can be relieved of its obligations to investigate only if all available investigation methods fail to determine the appropriate amount of taxes, or when no possibility of investigation is expected. The scope of this study is focused only on the income taxes of profit-seeking enterprises, where the tax estimation approach has given rise to many disputes, especially towards taxpayers’ failures in exercising duties to co-operate, as required in Section 83 of the Income Tax Law, and for which the tax administration has determined their taxable income based on the information it has gathered or based on the profitability of industry peers. This study utilizes accounting principles as the primary approach, laws as the secondary approach, and accounting diagrams as support to explain this subject. The study also incorporates a literature review, inductive reasoning, and comparisons to discuss the implications of tax estimation through both theoretical and practical perspectives. The relevant laws and interpretations thereof are organized, analyzed, compared, and discussed to provide the theoretical basis of the proposed recommendations. Furthermore, the study discusses the most prevalent issues pertaining to tax estimation, which may serve as useful references for future regulatory amendments.
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張育維. "The Effects of Income Tax Shock with Tax Illusion." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/43193005357000989548.
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GAO, ZIH-JYUN, and 高子鈞. "Social Status, Consumption Tax, Income Tax and Economic Growth." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/xr736p.
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LO, TSAI-YUEH, and 羅彩月. "A Study on the Determinants of Individual Income Tax, Profit-seeking Enterprise Income Tax, Land Tax and Land Value Increment Tax in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ctqq5k.
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碩士朝陽科技大學
財務金融系
105
This paper collates data of annual recurring income per household, the percentage of the population in low-income households, the percentage of the population with college/university education or better, the percentage of the population residing in urban planning divisions, unemployment rates, the percentage of employees and employers in the workforce across 20 cities and counties in Taiwan in 2006-2015 as independent variables. The data of individual income taxes, profit-seeking enterprise income taxes, land taxes and land value increment taxes are referred to as dependent variables. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: The average recurring incomes per household and the percentage of the population with college/university education or better have significant and positive influence on profit-seeking enterprise income taxes, individual income taxes, land taxes, and land value increment taxes. The percentage of the population in low-income households exhibits significant and positive impact on individual income taxes and land taxes. The percentage of the population residing in urban planning divisions shows a significant and positive influence on land taxes. The percentage of employees in the workforce demonstrates a significant and negative influence on profit-seeking enterprise income taxes, individual income taxes and land taxes. The percentage of employers in the workforce has a significant and positive influence over land value increment taxes.
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Shahn, Teng-Sheng, and 單騰笙. "The Research of Integration of Business Income Tax and Individual Income Tax in Endogenous Growth Model." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/67405439352129655711.
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碩士淡江大學
財務金融學系
85
The purpose of this study is to build a model which observes the relationof integration of business income tax and individual income tax(IBI) and econo-mic growth.This study uses the model of Barro''sliterature(1990)that related toendogenous growth model of government spending.This study changes the income tax rate of Barro''s literature to coordinate average income tax rate of the con-dition of IBI.We can find the effect of IBI to economic growth that take advant-age of the condition of IBI.In this study, we focus the IBI plan of "imputationcredit prototype( ICP)" and the policy of Department of Public Finance. After calculating the model,we find: 1.If government adopts pure ICP, it must be reduced tax Policy. After compar-ing with the contribution of government spending to output,it is to find the bene-fit or non-benefit effect of IBI to economic growth. 2.If government adopts the policy of Department of Public Finance,it may not be reduced tax policy. The influence of IBI to economic growth will be uncertainty. 3.In addition to government''s tax policy, it can find that business dividendpolicy influence economic growth in this model.Because dividend policy can influence dividend amount, it can find the degree of effect of dividend policyto IBI. The study suggests that government only reduces the distance of business incometax rate and individual income tax rate, and not to collect extra tax to retainedearnings.
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Splinter, David. "Income Variability: Effects on U.S. Income Inequality and Tax Progressivity." Thesis, 2012. http://hdl.handle.net/1911/64660.
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Income variability explains a significant fraction of the increase in annual income inequality. Chapter 1 considers the impact of variability on tax unit inequality. Using income tax return panel data, I estimate that between a tenth and a quarter of the increase in top one percent income shares between the early 1980s and 2000s was caused by variability. Increased income variability over this period resulted from mean-reverting fluctuations in the bottom quintile and top one percent. Variability in the top of the distribution seems partly driven by permanent income shifting in response to the Tax Reform Act of 1986.
Chapter 2 examines the individual earnings distribution. Using Social Security Administration earnings panel data, I estimate that variability explains half of the increase in annual inequality in the bottom half of the distribution between 1973 and 1985. When workers with years of zero earnings are included, increasing earnings variability explains almost all of this group's increase in inequality. The increase in earnings variability appears to be explained by an increased fraction of working age men with years of zero earnings.
Annual individual earnings inequality in the bottom half of the distribution not only increased with variability in the 1970s and 1980s, but also fell with variability in the 1950s and early 1960s. This suggests that the U-shaped trend in income inequality observed over these four decades was partly caused by first a fall and then a rise in earnings variability.
Between 1985 and 2000, falling variability caused most of the decline in annual earnings inequality within the bottom half of the distribution. Within the top of the distribution, earnings inequality increased over this period because of changes in permanent earnings and not increasing variability.
Income variability means that in a progressive tax system annual and lifetime federal tax rates can diverge. Chapter 3 shows that on an annual basis, those at the bottom of the distribution pay little or no federal income taxes, while on a lifetime basis they pay average tax rates about five percentage points higher. Income variability also means there is a trade-off between vertical and horizontal equity.
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Lai, Ying-Hsuan, and 賴螢萱. "Income Tax Deductions and Income Distribution:The Empirical Study of Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/39040162064964726296.
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碩士逢甲大學
財稅所
97
The global economy has deteriorated by last year because of subprime mortgage market failure in American and financial tsunami happened around the world. In order to overcome severe period, many countries set the policy of “tax reduction” for encourage economy-recovery swiftly. Take Taiwan for an example, Taiwanese government process “reduction of tax rate by people’s income tax” in 2009 for incurring economy-prosperity. However, reducing the tax rate plays a crucial role on tax reform issue. It should consider not only government’s finance but also understanding fully by current tax laws and its disadvantages for improvement of tax-reform. The empirical result found that progression-degree is bigger in the low bracket rate compared with high bracket rate. Only donationitem makes progression degree and tax system fair obviously. Other items expect donation is better in the progression and the fairness. The outcome of donation portion in both tax incidence coefficient and Gini coefficient presents that without donation item will causes higher progressive degree in tax structure and raise the fairness.
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Chen, Han-jung, and 程涵融. "The Income Redistribution Effect of Individual Income Tax by Category." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/19731823596560617629.
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碩士逢甲大學
財稅學系
101
The individual income tax which adopts a progressive tax system is the main revenue for government, therefore it should be the most equitable tax system. This study focuses on analyzing the income redistribution effect of different categories of income individual income tax. The data is obtained from The Statistics of Compliance and Approval of Individual Income Tax published by The Fiscal Information Agency of Ministry of Finance. The empirical results show the distribution of individual income tax either before or after-tax income had been worse from 1990 to 2010 by the evaluation of Gini Coefficients and Oshima Index. The distribution degrees of different categories are not the same. Profit income and salary income have more and more inequality trends. The inequalities of execution of business income and rental and royalty income are decling. The results estimated by RSA Index show that interest income and salary income have the least income redistribution effect. The results estimated by Effective Tax Rate show that high-income households have a heavier tax burden while tax burden on low-income households is lighter in 21 years.
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Chang, Chuan-Cheng, and 張全成. "A Study on Tax unit-Focus on Taiwan Income tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/19859170870822519416.
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Chen, Chia-Ying, and 陳佳瑩. "The Relationship Between Income Tax Reform and Corporate Tax Avoidance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/zf42gd.
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碩士國立臺北商業大學
財政稅務系研究所
107
Taiwan’s 2018 income tax reform implemented two major changes: the change from 17% to 20% in the income tax rate for profit-seeking enterprises, and the abolition of the imputation tax system that integrated individual and corporate income taxes. This study explores the impact of the 2018 tax reform on companies’ tax avoidance and earnings management behaviors using a sample period that includes the years before the reform (from 2014 to 2017). Past studies showed that tax reforms would affect companies’ tax avoidance and earnings management behaviors. Before the new tax system came into effect, it could be inferred that management would still have sufficient time to respond to the increased costs due to the tax reform. The empirical results of this study demonstrate that, first, the taxation differences in companies with higher effective tax rates widened in 2017, and the income tax paid by the sample companies could not be converted into shareholders’ imputation credits under the new dividend regime. This resulted in significantly active tax avoidance activities during the year prior to the income tax reform. Second, with the combined effects of an increase in corporate income tax and the introduction of a new dividend system, there was no obvious evidence to suggest that companies adjusted their earnings in the year before the tax reform; that is, there was no obvious earnings management.
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fu, ching yuan, and 傅清源. "carbon tax,income and factor price." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/91435094764115131384.
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Shu-Fan, Lai, and 賴淑芬. "Data Analysis of Individual Income Tax." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/93695615670680685101.
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Pei-Lun, Wu, and 吳佩倫. "The Study of Tax-Exempt Income Institution of Individual Income Tax in Taiwan：A Perspective of Historical Institutionalism." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/37894210205665213135.
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碩士國立成功大學
政治經濟學研究所專班
92
During the past decade, Taiwan’s fiscal problems have worsened. Currently, the rate of growth of the government’s revenue is far lower than its expenditures. Moreover, tax income, the government’s major source of revenue, not only hasn’t grown in step with the country’s economy and GDP, but instead has declined each year. This is mainly because there are too many tax preferences, which severely deteriorates the tax basis and thereby lowers the tax burden ratios. Furthermore, the concentration of tax preferences for high-income earners has widened the gap between rich and poor, further distorting the fair and equal principle of Taiwan’s tax system. The individual income tax is one of Taiwan’s major sources of tax revenue. When establishing the tax-exempt income institution of individual tax, the government must consider such factors as economical development, fiscal income, tax efficiency, as well as achieving special political and social objectives. The strange thing is, once these objectives are achieved or no longer exist, the tax exemption system is still in place. How can an imperfect institution still be used to this day? This study divides the tax-exempt income institution of individual tax into three periods that coincide with the transformation stages of Taiwan’s political system (authoritarian period, democracy transformation period, democracy solidification period), using an analytical structure based on the historical institutionalism theory and probing into the variable factors in the political and economical system environment. It analyzes the relationship between the changing external environment and the tax-exempt income institution. In addition, this study looks at the individual roles and the affect that executive agencies, legislative agencies, and special interest groups have on the development and evolution of the institution, so as to explain the idle phenomenon of the tax-exempt income institution. At the same time, it also analyzes and describes the historical dependence between the tax preferential policy and tax-exempt income institution to prove the occurrence of a “path dependence” phenomenon – how an initial policy has a continued effect on the future of the institution.
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Lu, Wen Hui, and 盧文慧. "Taxation of Individual Annuity-The Stady on Income Tax、Estate Tax and Give Tax." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/84179798361119692565.
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