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Прохоров, К. О. "Адміністративна відповідальність за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат." Thesis, МАУП, 2021. http://openarchive.nure.ua/handle/document/14724.
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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.
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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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Oltean, Elvis. "Modelling income, wealth, and expenditure data by use of Econophysics." Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/20203.
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In the present paper, we identify several distributions from Physics and study their applicability to phenomena such as distribution of income, wealth, and expenditure. Firstly, we apply logistic distribution to these data and we find that it fits very well the annual data for the entire income interval including for upper income segment of population. Secondly, we apply Fermi-Dirac distribution to these data. We seek to explain possible correlations and analogies between economic systems and statistical thermodynamics systems. We try to explain their behaviour and properties when we correlate physical variables with macroeconomic aggregates and indicators. Then we draw some analogies between parameters of the Fermi-Dirac distribution and macroeconomic variables. Thirdly, as complex systems are modelled using polynomial distributions, we apply polynomials to the annual sets of data and we find that it fits very well also the entire income interval. Fourthly, we develop a new methodology to approach dynamically the income, wealth, and expenditure distribution similarly with dynamical complex systems. This methodology was applied to different time intervals consisting of consecutive years up to 35 years. Finally, we develop a mathematical model based on a Hamiltonian that maximises utility function applied to Ramsey model using Fermi-Dirac and polynomial utility functions. We find some theoretical connections with time preference theory. We apply these distributions to a large pool of data from countries with different levels of development, using different methods for calculation of income, wealth, and expenditure.
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Kebede, Bereket. "Intra-household issues in Ethiopia : essays on expenditure patterns and health." Thesis, University of Oxford, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273247.
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Marais, Madelein. "The taxation of income and expenditure of trusts in South Africa." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9619.
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The use of trusts remains popular in South Africa. Trusts are often perceived to solve all problems but the tax law provisions applicable to trusts are often highly complicated causing the person making use of the trust to be stepping into a minefield. The formation of a trust has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, so useful that the Katz Commission proposed that the use of trusts as a "generation skipping device" should be curtailed and that trusts should be subject to a capital tax at periodic intervals on the market value of their net assets. This has not been implemented yet but should be kept in mind for the future. This research paper has an in depth look at the taxation of the income and expenditure of trusts as it currently stands.
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Sogoni, Zanele. "The taxation of income and expenditure of trusts in South Africa." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4558.
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For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social cause. For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press.
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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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Masondo, Jabulani Steven. "Taxation of derivative financial instruments : nature and timing of income and expenditure." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23896.
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The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are mainly used for hedging and speculation. The dissertation considers whether the current South African Income Tax Act deals with the income taxation of derivatives with respect to gains and losses and the timing of those gains and losses. With regards to the nature of gains and losses arising from derivative transactions, the aspect which was considered is whether gains and losses were of a capital or revenue nature in the context of speculation or hedging. With regards to the timing of gains or losses, the dissertation considers when gains and losses should be brought into taxable income of a taxpayer. The following examples of derivative financial instruments were analysed: cross currency swaps, index options, credit default swaps and contracts for differences (CFDs). These derivatives were analysed with respect to the nature and timing of the gains or losses when hedging or speculating. The impact of the provisions of the Eighth Schedule is also considered with respect to the derivatives mentioned above. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
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Huh, Eunjeong. "Leisure expenditure patterns of retired and near-retired households /." free to MU campus, to others for purchase, 2000. http://wwwlib.umi.com/cr/mo/fullcit?p9974640.
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Calitz, Johanna Eliza. "The deductibility of future expenditure on contract in terms of section 24C." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/96660.
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Thesis (MAcc)--Stellenbosch University, 2015.ENGLISH ABSTRACT: Section 24C of the Income Tax Act No. 58 of 1962 (‘the Act’) provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. Due to uncertainties regarding the meaning of certain words and phrases used in section 24C, the first aim of this assignment was to determine the meaning of the word ‘expenditure’ and the phrase ‘will be incurred’ as used in section 24C. The second aim was to establish how a taxpayer will prove with certainty that he will incur future expenditure in the performance of his obligations under a contract. This was done by discussing the effect of contractual terms and other circumstances and by taking into account certain additional guidelines regarding the interpretation of section 24C provided for in Interpretation Note: No. 78 (‘IN 78’). It was established that the word ‘expenditure’ means the amount of money spent, including the disbursement of other assets with a monetary value. The word ‘expenditure’ also specifically includes the voluntary payments and disbursements of assets. The word ‘expenditure’ can also include a loss if the word ‘loss’ can be equated to the word ‘expenditure’. The phrase ‘will be incurred’ implies that the taxpayer will, in a subsequent year of assessment, have an unconditional obligation to pay for expenditure, which must arise from the taxpayer’s obligations to perform under the contract. Contractual terms and other circumstances can indicate whether there is certainty that future expenditure will be incurred as aforementioned. Conditions and warranties are contractual terms that indicate that there is uncertainty regarding the taxpayer’s obligations to perform under the contract. A time clause in a contract can indicate that there is certainty regarding the taxpayer’s obligations to perform under the contract. Similar contracts with similar conditional obligations to perform cannot be grouped together in order to determine the probability, and thus the certainty, that future expenditure will be incurred in the performance of the taxpayer’s obligations under a contract. The probability that a taxpayer will perform his unconditional obligation under the contract must, however, be proved in order to demonstrate that there is certainty regarding the incurral of the future expenditure. IN 78 does not specify whether a loss which can, in certain circumstances, be equated to the word ‘expenditure’, is deductible under section 24C. This should be clarified. The new undefined phrases (a high degree of probability, inevitability, certainty and potentially contractually obligatory), as used in IN 78, might cause confusion when interpreting section 24C. These phrases should be defined and it should be explained how the high degree will be measured. Lastly, is was shown that an anomaly occurs regarding trading stock at hand at the end of a year of assessment, which will be utilised in a subsequent year of assessment in the performance of the taxpayer’s obligations under a contract. Such trading stock does not represent ‘future expenditure’ and must be excluded from the section 24C allowance. However, due to the interplay between section 24C and section 22(1), the taxpayer does not receive any tax relief for the expenditure actually incurred to acquire the closing trading stock in the year in which such trading stock is acquired. It is, therefore, questioned whether the established interpretation of section 24C is in agreement with the Legislator’s original intention with section 24C namely, to match income received under a contract with the related deductible expenditure.
AFRIKAANSE OPSOMMING: Artikel 24C van die Inkomstebelastingwet No. 58 van 1962 (‘die Wet’) voorsien ʼn aftrekking vir toekomstige onkoste wat deur die belastingpligtige aangegaan sal word in die nakoming van sy verpligtinge ingevolge ʼn kontrak waaruit hy inkomste verkry het. As gevolg van onsekerhede ten opsigte van die betekenis van sekere woorde en frases wat in artikel 24C gebruik word, was die eerste doelstelling van hierdie navorsingswerkstuk om die betekenis van die woord ‘onkoste’ en die frase ‘aangegaan sal word’, soos wat dit in artikel 24C gebruik word, te bepaal. Die tweede doelstelling was om vas te stel hoe 'n belastingpligtige met sekerheid sal bewys dat hy toekomstige onkoste sal aangaan in die nakoming van sy verpligtinge ingevolge ʼn kontrak. Dit is gedoen deur die effek van kontraksbedinge en ander omstandighede te bespreek en deur sekere bykomende riglyne ten opsigte van die interpretasie van artikel 24C, soos vervat in Interpretasienota No. 78 (‘IN 78’), in ag te neem. Daar is vasgestel dat die woord ‘onkoste’ die bedrag van geld wat bestee word, insluitend die uitbetaling van ander bates met 'n geldwaarde, beteken. Die woord ‘onkoste’ sluit ook spesifiek vrywillige betalings en uitbetalings van bates in. Die woord ‘onkoste’ kan ook 'n verlies insluit, indien die woord ‘verlies’ gelyk gestel kan word aan die woord ‘onkoste’. Die frase ‘aangegaan sal word’ impliseer dat die belastingpligtige, in 'n daaropvolgende jaar van aanslag, 'n onvoorwaardelike verpligting sal hê om vir onkostes te betaal. Hierdie onkostes moet ontstaan weens die belastingpligtige se verpligtinge ingevolge die kontrak. Kontraksbedinge en ander omstandighede kan aandui of daar sekerheid is dat die toekomstige onkoste, soos hierbo genoem, aangegaan sal word. Voorwaardes en waarborge is kontraksbedinge wat daarop dui dat daar onsekerheid is rakende die belastingpligtige se verpligtinge om ingevolge die kontrak op te tree. ʼn Tydsklousule in 'n kontrak kan aandui dat daar sekerheid is rakende die belastingpligtige se nakoming van sy verpligtinge ingevolge die kontrak. Soortgelyke kontrakte, met soortgelyke voorwaardelike verpligtinge kan nie saam gegroepeer word ten einde te bepaal of dit waarskynlik, en gevolglik seker is dat toekomstige onkoste in die nakoming van ʼn belastingpligtige se verpligtinge ingevolge die kontrak aangaan sal word nie. Die waarskynlikheid dat 'n belastingpligtige sy onvoorwaardelike verpligting ingevolge die kontrak sal nakom moet egter bewys word ten einde aan te dui dat daar sekerheid is dat toekomstige onkoste aangegaan sal word. IN 78 spesifiseer nie of 'n verlies wat, in sekere omstandighede, gelyk gestel kan word aan die woord ‘onkoste’, ingevolge artikel 24C aftrekbaar is nie. Duidelikheid hieromtrent moet verskaf word. Die nuwe, ongedefinieerde frases ('n hoë graad van waarskynlikheid, onafwendbaarheid, sekerheid en potensieel kontraktueel verpligtend (vry vertaal)), soos in IN 78 gebruik, kan moontlik verwarring veroorsaak wanneer artikel 24C geïnterpreteer word. Hierdie frases moet gedefinieer word en daar moet verduidelik word hoe ʼn hoë graad gemeet gaan word. Laastens blyk dit dat 'n teenstrydigheid ontstaan ten opsigte van handelsvoorraad op hande aan die einde van 'n jaar van aanslag, wat in 'n daaropvolgende jaar van aanslag deur die belastingpligtige in die nakoming van sy verpligtinge ingevolge 'n kontrak gebruik sal word. Sodanige handelsvoorraad verteenwoordig nie ‘toekomstige onkoste’ nie en moet by die artikel 24C toelaag uitgesluit word. Die belastingpligte ontvang egter, weens die wisselwerking tussen artikel 24C en artikel 22(1), nie ʼn belastingverligting vir die onkoste werklik aangegaan in die jaar waarin sodanige handelsvoorraad verkry is nie. Dit word dus bevraagteken of die bewese interpretasie van artikel 24C in ooreenstemming is met die Wetgewer se oorspronklike bedoeling met artikel 24C, naamlik, om inkomste ontvang ingevolge ʼn kontrak met die verwante aftrekbare uitgawes te paar.
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Emran, Md Masum. "Essays on co-residing decision, public education expenditure, income inequality, and education policies." Thesis, University of Birmingham, 2012. http://etheses.bham.ac.uk//id/eprint/4073/.
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The determinants of residing arrangements of senior citizens to explain household formation behaviour, the role of public education expenditure to change income distribution, and the success of educational policies to increase school attendance in Bangladesh are the research objectives of this thesis which consists of four independent essays. Theoretical models and empirical analysis have been conducted both in the first and second essays to find appropriate determinants of residing arrangements of senior citizens in developing and developed countries respectively. The results suggest that economic growth and religion determine co-residence arrangements in developing countries while life-cycle pensionable wealth and cultural factors determine solitary residing patterns in developed countries. The third essay investigates, theoretically and empirically, the impact of public education expenditure on income inequality. The findings show that public education expenditure reduces income inequality for developed OECD countries but increases for developing countries. Finally, the success issues of two education policies in Bangladesh – the “(Obligation to) Primary Education Act 1990" (PEA 1990) and the “Female Secondary School Stipend Program 1994" (FSSSP 1994), are theoretically and empirically evaluated. The results highlight that the PEA 1990 policy is not fully successful but the PEA 1990 and the FSSSP 1994 policies jointly make remarkable success in school attendance and literacy rates in the country.
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Pickup, Richard Kenneth. "A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4155.
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This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
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Serrano, Franklin L. P. "The Sraffian supermultiplier." Thesis, University of Cambridge, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326623.
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Ochs, Andreas. "What are the effects of IMF agreements on government health expenditure in low- and middle-income countries? : a quantitative cross-country study across income groups and agreement types." Thesis, University of Edinburgh, 2017. http://hdl.handle.net/1842/22992.
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Introduction The International Monetary Fund (IMF) is an international financial institution that acts as a lender of the last resort for countries experiencing balance of payments problems. Its loans to national authorities come with conditions, which typically include tighter control of public spending, though the nature and extent of conditions as well as the emphasis on social protection may vary according to the type of lending agreement. A subject of intense debate has been the effects of these loans on the capacity of health systems to meet health need. This study investigates the effects of IMF agreements on one crucial determinant of that capacity: government health expenditure (GHE). To do so, it evaluates: (i) the effects of IMF agreements on GHE across low- and middle-income countries; (ii) how these effects vary across different country income groups; and (iii) how these effects vary according to the type of agreement. Methods The study employs a dataset that includes GHE for 127 countries for the years 1995-2012, estimates the effects of IMF agreements using the Fixed Effects estimator, controls for determinants of GHE and accounts for endogeneity using a Heckman-style selection model. Results When controlling for endogeneity and important determinants of government health expenditure, the results suggest that, across all countries, agreements do not have a statistically significant effect on GHE. However, the effect differs according to country income group, with low-income countries experiencing increases in spending during agreement, lower-middle income countries seeing decreases in expenditure, for upper-middle income countries no effect on spending are observed. In addition, the effect differs according to agreement type: agreements with a social protection component are associated with increases in spending in low-income countries but have no statistically significant effects among middle-income countries. Agreement types with no social protection component are associated with decreases in spending among lower-middle income countries; and there is no statistically significant effect among low-income and upper-middle income countries. Conclusions The results indicate that, contrary to claims in the existing literature, IMF agreements do not have a statistically significant effect on GHE (positive or negative). However, this aggregate finding obscures the effect of particular agreement types in particular contexts. In low-income countries, agreements with an emphasis on social protection are associated with increases in GHE. When agreements have no social protection component they are associated with decreases in GHE for lower-middle-income countries, but not in other countries. In such contexts, IMF agreements either fail to enhance, or actually reduce, the capacity of health systems to meet health need.
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Al-Khalidi, T. M. S. "The effect of expenditure policy in Iraq on economic growth, price stability and income distribution." Thesis, University of Cambridge, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372640.
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Szeto, Chung Leung Frankie, and 司徒頌良. "The choice between income and expenditure tax as tax base, with special reference to an public choice approach." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31954418.
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Szeto, Chung Leung Frankie. "The choice between income and expenditure tax as tax base, with special reference to an public choice approach." [Hong Kong : University of Hong Kong], 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13705507.
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Owusu, Ansah Michael. "Income and Price Effect on Bilateral Trade and Consumption Through Expenditure Channel: A Case of Chickpea." Thesis, North Dakota State University, 2020. https://hdl.handle.net/10365/31829.
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Income and price affect chickpea trade expenditure and consumption expenditure share respectively. An empirical model was estimated to examine the trade effect through the expenditure channel using Almost Ideal Demand System and thus considering non-homotheticity in preferences. The results of the analysis indicated that global chickpea trade has increased from 100000 metric tons in 1988 to about 2.5 million metric tons in 2015. Between the same period consumption and production of chickpea had an increasing trend. USA and Canada had become part of the top 10 chickpea producers by 2015 signifying the increasing demand of chickpea in western countries. Factors that affected relative chickpea trade to importers income were relative market size of the exporter, bilateral distance and contiguous borders. Also, a percentage increase in the adjusted mean income of chickpea consuming country will lead to 94% decrease in the consumption of chickpea when country pair effects are considered.
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Southgate, Ada Isobel. "The effects Personal of Income Tax on the savings behaviour of households in South Africa." University of the Western Cape, 1997. http://hdl.handle.net/11394/7890.
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Magister Economicae - MEconThe "new" South Africa faces a big challenge. Unemployment, poverty and economic hardship still characterise the life of the majority of South Africans. Most people expect this to change under democracy. This will only be possible, however, if the economy can grow fast enough. What type of economic policies can a future government adopt to bring about economic growth and the reduction of poverty? More specifically, can the government raise taxes in order to spend more on the poor without reducing economic growth? The increased expenditure, given the existing deficit, will pressurise government to increase taxes. If this were to happen, the question that comes to mind is whether a savings constraint will develop. At the moment South Africa is not experiencing a savings constraint. This can be attributed to the fact that investment declined more than saving over the past few years. However, if investment has to increase over the next few years to achieve higher economic growth, the question arises whether domestic saving will increase enough to finance it. This will be difficult if an increasing tax burden has a negative impact on saving. Saving has long been recognized as a major factor in the process of economic development, directly by its diversion of resources into the formation of capital, and indirectly through changes in technology which are implemented when new capital is put to use. Few would dispute that domestic saving is important for the financing of development and it is evident that a country will require higher saving rates if it wants to invest more.
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Cloutier, Martin. "Households' expenditure patterns and income distribution in the Canadian agriculture and food industries : an input-output analysis." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=69544.
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The objective of the research was to demonstrate the need, feasibility and relevance of disaggregating by income group the endogenized household sector in the Canadian Input-Output (I-O) model. Personal expenditures and revenue sources were endogenized into Agriculture Canada's I-O open model. Two models were developed, Model 1 and Model 2. Model 1 was a closed model that assumed homogeneity among households. Model 2 relaxed the homogeneity assumption.The superiority of Model 2 was empirically demonstrated by comparing the economic indicators generated by the models. The indicators of interest were industrial output, GDP at factor cost and the number of paid jobs. A sensitivity analysis investigated the impact of changes in wages and salaries and final demand on the models. Larger differences were found between the models when wages and salaries were stimulated. As hypothesized, Model 1 underestimated the contribution of the lowest wages and salaries group by 19.9 percent and overestimated the impact of the higher wages and salaries group by 19 percent. A $1 million increase in the final demand for agricultural, agri-food and petrochemical products was also simulated. The largest impacts on industrial output occurred when agricultural production was shocked ( $3.8 million). This was followed by agri-food products ($3.2 million) and petrochemical products ( $2.7 million). While differences in the models' estimates were minimal when changes in final demand were simulated, Model 2 generated additional information on the distribution of income.
In conclusion, the results generated by the I-O model with the disaggregated household sector, Model 2, were consistent with budget data and economic theory.
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Guo, Ting. "Differences in income and consumer expenditure patterns between foreign and American graduate students at Virginia Polytechnic Institute and State University." Thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-08142009-040421/.
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Cassiem, Rehana. "The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?" Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12821.
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Includes bibliographical references.This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.
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Shaikh, Mujaheed, and Afschin Gandjour. "Pharmaceutical expenditure and gross domestic product: Evidence of simultaneous effects using a two-step instrumental variables strategy." John Wiley & Sons Ltd, 2018. http://dx.doi.org/10.1002/hec.3832.
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This paper estimates the income elasticity of government pharmaceutical spending
and assesses the simultaneous effect of such spending on gross domestic product
(GDP). Using a panel dataset for 136 countries from 1995 to 2006, we employ a
two-step instrumental variable procedure where we first estimate the effect of
GDP on public pharmaceutical expenditure using tourist receipts as an instrumentforGDP.
In the secondstep,weconstructanadjusted pharmaceutical expenditure
series where the response of public pharmaceutical expenditure to GDP is
partialled out and use this endogeneity adjusted series as an instrument for pharmaceutical
expenditure. Our estimations show that GDP has a strong positive
impact on pharmaceutical spending with elasticity in excess of unity in countries
with low spending on pharmaceuticals and countries with large economic freedom.
In the second step, we find that when the quantitatively large reverse effect
of GDP is accounted for, public pharmaceutical spending has a negative effect
on GDP per capita particularly in countries with limited economic freedom.
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Šukienė, Asta. "Savivaldybių pajamas ir išlaidas įtakojantys veiksniai (Šiaulių rajono savivaldybės pavyzdžiu)." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080926_174439-18741.
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Magistro darbe susistemintas teorinis savivaldybių finansinės struktūros, biudžeto sudarymo, finansinės atskaitomybės traktavimas, daugiau įsigilinta į savivaldybių biudžeto planavimo, tikslinimo ir vykdymo etapus, savivaldybių pajamų ir išlaidų analizės principus. Darbo teorinėje dalyje naudoti Lietuvos ir užsienio šalių mokslininkų darbai, straipsniai, tyrimai, neapseita ir be atitinkamų LR įstatymų, LR Vyriausybės nutarimų, LR finansų ministro įsakymų. Darbo praktinėje dalyje analizuoti 2002 – 2007 metų Šiaulių rajono savivaldybės tarybos sprendimai dėl biudžeto. Atliktos Šiaulių rajono savivaldybės biudžeto pajamų ir išlaidų dinaminė, struktūrinė, koreliacinė analizės. Patvirtinama autorės suformuluota mokslinio tyrimo hipotezė, kad savivaldybėms trūksta finansinio savarankiškumo, todėl formuojant pajamas ir vykdant asignavimus, reikšmingiausia tampa išorinių ekonominių veiksnių įtaka.The budget of Siauliai district municipality, the processes of budget planning, correction and performance, the structure and dynamics of incomes and expenditure have been analyzed in this Master thesis. The analysis of scientific literature, the laws of the Republic of Lithuania, acts and decisions of Siauliai district council are presented in the work. The laws of the Republic of Lithuania regulating the activities of municipal institutions have been evaluated. Works of Lithuanian and foreign authors on local self–government, municipality functions as well as an institutional structure of the municipality have been analyzed and systematized and a model institutional structure of the municipality in Lithuania has been presented and analyzed. The activities of Siauliai district municipality in the municipal general institutional system have been discussed in the work. Having done the analysis a conclusion was made that budgets formation in municipalities should be improved.
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Van, Heerden Yolande. "Finding the optimum tax ratio and tax mix to maximise growth and revenue for South Africa : a balanced budget approach." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/28852.
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Osborne, William A. "IMPROVING FARM MANAGEMENT DECISIONS BY ANALYZING PRODUCTION EXPENDITURE ALLOCATIONS AND FARM PERFORMANCE STANDING." UKnowledge, 2013. http://uknowledge.uky.edu/agecon_etds/20.
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This study examines the potential effects of categorical increases in production expenditures on farm income performance according to farm standing. The objective of this study is to expose differences in anticipated net farm income return from production expenditure investments and the optimal expense allocation strategy for each performance level. Studying farm performance through segregation by utilizing a two-tier analysis and quantile regression acknowledges the possibility that managerial strategy can differ based on managerial ability. Study outcomes are useful to farm managers because they offer more prescription style results and interpretations than found in other farm performance studies. Study findings show that as managerial proficiency increases so does a manager’s ability to extract higher returns from additional expenditures in certain input categories. Additionally, better managers are able to produce higher returns from more investment sources than their lower performing peers. Overall, study results and interpretations point to the importance of farm management ability as the key input for improving farm performance.
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Razzak, Junaid A. "The potential of ambulance records for a road traffic safety agenda in low-income cities : studies from Karachi, Pakistan /." Stockholm, 2005. http://diss.kib.ki.se/2005/91-628-6608-7/.
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Silva, Ivanildo Lopes da. "An analysis of impacts of public expenditure on poverty and inequality in the brazilian." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8774.
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nÃo hÃThe state aims to meet social needs, promote an efficient use of resources and improve income distribution. However, the degree of income inequality in Brazil is still very high and is one of the main indicators of social inequality, thus requiring reexamining the mechanisms to protect people and promote socio-economic development. From this premise, this study analyzed the effects of public expenditure in relation to indicators of poverty and income inequality in the Brazilian states in the period 2005 to 2009, identifying which variables were most influential to the improvement of these indicators in the period. The theoretical reference includes chapters on Economic Growth and Income Inequality, Public Expenditure and Social and Public Policy in Brazil. The study was made using data and information from the Institute of Applied Economic Research â IPEA and the Brazilian Institute of Geography and Statistics â IBGE, and the relationship of selected variables with indicators of poverty and inequality is demonstrated empirically by estimating the elasticities using regressive cross-section models. This model was chosen because of its clear interpretation, allowing support the development of policies aimed at reducing inequality in the states. The results show that the advances were discrete in time for some of the indicators selected, being more significant for those with policies relating to proposals to transfer income and poverty reduction, which contributed to the fall of the poor and indigent and increased income, indicating that well-focused programs are better inducers of social progress.
O Estado tem como objetivos satisfazer as necessidades sociais, promover um eficiente uso dos recursos e melhorar a distribuiÃÃo de renda. Contudo, o grau de desigualdade de renda no Brasil ainda à muito elevado e se constitui como um dos principais indicadores da desigualdade social, necessitando desta forma que sejam avaliados os mecanismos de proteÃÃo à populaÃÃo e de promoÃÃo do desenvolvimento sÃcio-econÃmico. Partindo dessa premissa, este estudo consiste na anÃlise dos efeitos de algumas despesas pÃblicas em relaÃÃo aos indicadores de pobreza e desigualdade de renda nos estados brasileiros no perÃodo de 2005 a 2009, identificando quais variÃveis foram mais influentes para a melhora desses indicadores no perÃodo. O referencial teÃrico contempla os capÃtulos sobre Crescimento EconÃmico e Desigualdade de Renda, Despesas PÃblicas e PolÃticas PÃblicas Sociais no Brasil. O estudo foi constituÃdo por meio de dados e informaÃÃes do Instituto de Pesquisas EconÃmicas Aplicadas â IPEA e do Instituto Brasileiro de Geografia e EstatÃstica â IBGE, e a relaÃÃo das variÃveis selecionadas com os indicadores de pobreza e desigualdade à demonstrada empiricamente por estimaÃÃo das elasticidades utilizando modelos regressivos cross-section. Essa modelagem foi escolhida por ser de clara interpretaÃÃo, permitindo dar suporte à elaboraÃÃo de polÃticas que visem à reduÃÃo da desigualdade nos estados. Os resultados demonstram que os avanÃos foram discretos no perÃodo para alguns dos indicadores selecionados, sendo mais significativos para aqueles relacionados a polÃticas com propostas de transferÃncia de renda e reduÃÃo da pobreza, os quais contribuÃram para a queda da populaÃÃo pobre e indigente e aumento da renda, indicando que programas bem focalizados sÃo melhores indutores de avanÃos sociais.
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Nguta, Mbulelo. "The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1018661.
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Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of rights which entitle the holder to dividends when declared and to a vote in shareholders’ meetings and that a share does not come into the hands of a shareholder by way of transfer from the company, but is rather created as a bundle of rights for him in the company. In C: SARS v Labat Africa, the Supreme Court of Appeal decided that to issue shares as a payment for goods is not expenditure as contemplated in section 11(a) of the Act. The Act does not define “expenditure”. It has been interpreted in certain cases as a payment of money or disbursement, while it has been interpreted as the undertaking of a legal obligation in other cases. The Labat Africa case has been criticised for its interpretation of expenditure on the grounds that it is contrary to the principle that “actually incurred” does not mean “actually paid”. This research has argued that, in the context of the Labat Africa case, which related to an issue of shares in payment for goods, Harms AP’s judgment was concerned with showing why a share issue is not expenditure. He could not have intended to deny a deduction to transactions such as credit purchases.
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Deetlefs, David. "The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12820.
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Includes bibliographical references.The aims of this paper, are twofold: first, to provide an overview of the South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent changes to the Act, and secondly, to critically consider and comment on the nature and perceived effect of such amendments.
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Plechanovaite, Samanta, and Carolin Strömgren. "National economic performance and alcohol consumption : A study on the Baltic and Nordic countries." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-47204.
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Europe is known for being the continent, in which most alcohol is consumed. The amount consumed varies across the continent and is highest in the Nordic and Baltic countries. The tradition of how alcohol is consumed differs across Europe. Generally, the south of Europe consumes alcohol more frequently, but in smaller quantities. While in the north part of Europe larger quantities are consumed on fewer occasions, this is also referred to as binge drinking. However, this alone is not able to explain the variance in consumption patterns. The purpose of this study is to examine the effect of the selected national performance measurements on alcohol consumption. The average annual wage, unemployment rate and percentage of GDP spent on health expenditure were chosen based on previous research. The price-setting on alcohol was chosen as a representation of consumption restricting policies. A panel data regression is performed on eight countries from the period 2008 to 2017. The results show that there is a relationship between the dependent variable's health expenditure and price index and the independent variables. More specifically that health expenditure and price indexes have a negative relationship with alcohol consumption. Furthermore, in the last chapter future studies and policies are suggested.
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Burr, Peter William. "The financial costs of delivering rural water and sanitation services in lower-income countries." Thesis, Cranfield University, 2014. http://dspace.lib.cranfield.ac.uk/handle/1826/9312.
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Despite the impressive progress over the last two decades in which millions of people worldwide have gained first time access to improved water and sanitation infrastructure, the reality for many is that shortly after infrastructure construction the actual service received by users slips back to unacceptably low levels. However, due to inadequate research and inconsistencies with how data and cost data has been collected and reported, very little is known of the necessary levels of expenditure required to sustain an acceptable (so called “basic”) water and sanitation service and this inhibits effective financial planning for households, communities, governments and donors alike. This thesis sought to provide a better understanding of what has historically been spent to provide different levels of water and sanitation services as a means to better understand the necessary expenditure required. Empirical findings are based on a large data sample of nearly 2,000 water points, over 4,000 latrines, and over 12,000 household surveys, which have been collected as part of three research projects (WASHCost, Triple-S, and WASHCost Sierra Leone), across five country research areas (Andhra Pradesh (India), Burkina Faso, Ghana, Mozambique, and Sierra Leone). Findings for water supply systems show that the combination of high capital investments of: $19 and $69 per person for community point sources and $33 – $216 per person for piped systems; and low recurrent expenditures of: $0.06 - $0.37 per person per year for point sources and $0.58 - $7.87 per person per year for piped systems; results in less than half of users receiving a “basic” level of service. Evidence based estimates of the required expenditure for acceptable services are found to be far greater than the “effective demand” expressed in terms of the willingness to pay of service users and national government for these services. Findings for sanitation show that constructing a household latrine that achieves “basic” service standards requires a financial investment of at least $40 that is likely to be an unaffordable barrier for many households in lower income countries. In addition the costs and affordability of periodic pit emptying remains a concern. Ultimately this research suggests that if international standard of improved water and sanitation services are to be sustained in rural areas, the international sector will likely have to provide additional investments to meet a significant proportion of the recurrent costs of delivering these services.
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Saisekar, Avantika. "Did Consumers Really Change Their Consumption Habits After the 2008 Recession? A Look into Consumer Expenditure Using Milton Friedman's Permanent Income Hypothesis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/508.
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This paper focuses on the consumer expenditure habits in the years following the 2008 recession as compared to Milton Freidman’s Permanent Income Hypothesis. Panel data collected at the household level from the Consumer Expenditure Survey was used to analyze the change in consumption based on the change in income for the years 2009, 2010 and 2011. To achieve a greater understanding of expenditure patterns, this essay also analyzes the income elasticity of demand for elastic goods including expenditure on apparel, food eaten at restaurants, entertainment and transportation. With the use of panel and time series regressions we find that the Permanent Income Hypothesis holds true and consumers only marginally responded to a change in income in their consumption patterns. We hypothesize that the large spike in savings that was seen in May of 2008 resulted because of low consumer confidence, which in turn lead to a change in transitory consumption. Furthermore, we find that older adults spent more money on elastic goods than younger adults. This may be because older adults tend to have other assets that can financially support them in the case of a drastic change in income.
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Pimenta, de Castro Fonseca Catarina. "The death of the communal handpump? : rural water and sanitation household costs in lower-income countries." Thesis, Cranfield University, 2014. http://dspace.lib.cranfield.ac.uk/handle/1826/8512.
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Rural water supply and sanitation in low and middle income countries face the same challenges now as in the 1970s. Despite massive efforts in providing communal “borehole with handpump” and “improved latrines” to improve the lives of millions of people, this traditional approach to development is failing to deliver long lasting improved services - even if for the last 40 years many attempts have been made to solve problems in the approach. The main research question is “Can low-income rural families pay for rural water supply and sanitation?” This thesis has analysed household poverty and costs on water and sanitation services in Mozambique and Ghana based on 3,049 surveys collected between 2009-2010 by the IRC International Water and Sanitation Centre WASHCost project. Evidence shows that even extreme poor households can and do pay for improved water and sanitation services. However, households prefer to pay for more expensive services to reduce the distance required to collect water instead of paying for the cheaper maintenance of communal (further away) sources. For sanitation, without targeted support towards the poorest, improved latrines might be unaffordable. Also, without follow up support, behaviour change and health impact will not be sustained. Small increases in the wealth of the poorest have a large impact on the services demanded in terms of quantity, distance and time spend as well as an increase in the level of capital and maintenance expenditure. Ultimately, the world now is not the same as in the 1970s and for achieving universal sustainable coverage for water and sanitation we need to rethink the failed traditional approach to development in low income countries with a deeper understanding of the market segmentation in the lowest quintile of the population and their real aspirations and demand.
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Ribeiro, Patrícia M. S. "Uma caracterização dos agregados familiares portugueses: estudo comparativo com Espanha." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/12203.
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No contexto actual assume grande importância conhecer e analisar estatisticamente determinadas características sobre os agregados familiares. Considerando os dados existentes no Instituto Nacional de Estatística em Portugal, obtidos através do inquérito às despesas das famílias (IDEF 2005/2006) e os dados existentes no Instituto Nacional de Estatística em Espanha, nesta dissertação caracterizam-se os agregados familiares de ambos os países relativamente à despesa anual, rendimento anual, número de pessoas por alojamento, regime de ocupação e alguns indicadores de conforto. Analisa-se também a concentração dos rendimentos e das despesas das famílias em ambos os países, sendo de realçar uma grande proximidade dos valores obtidos.
Através de modelos de regressão logística modelou-se a despesa dos agregados familiares portugueses e espanhóis em função do rendimento anual, do número de pessoas por alojamento, do regime de ocupação e de um índice de conforto. Para um perfil fixo relativamente a estas variáveis, podemos concluir que os agregados espanhóis têm 10% menos de possibilidades de terem uma despesa acima da mediana que os agregados portugueses; ### Abstract:
Nowadays is very important to know and analyse statistically some households´ characteristics. According to the data sets available in Statistics Portugal, obtained from Inquérito às Despesas das Famílias (IDEF 2005/2006) and in Statistics Spain, in this dissertation, households in both countries are characterized about annual expenditure and income, number of persons by household, occupation scheme and some well being indicators. Concentration of households´ income and expenditure are also analyzed and the proximately obtained in both countries should be emphasized.
Logistic regression models were used to model the expenditure of households living in Portugal and in Spain, using annual income, number of persons in the household, occupation scheme and a well being index as covariates.
Having a fixed profile related to these variables, can be conclude that the Spanish households have 10% less possibilities of having a expenditure above the median when compared to the Portuguese households.
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Vlčan, Tomáš. "Vliv rychlého růstu počtu obyvatel na rozpočtové hospodaření obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192607.
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The thesis deals with research of influence of increasing number of residents on municipality's economy situation. Text itself concerns with analysis of municipality's law framework, way of its financing and specification of power, that have agents of every single municipality. Real financial budgets for the period 2001 -- 2011 are checked by using these theoretical information. The goal of the thesis is to find out the financial statement's changes, which relates to increase of residents.
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Riesco, Lind Gustavo, and Bobadilla Ronal Arela. "Impact of the Family Structure on Satisfaction with Household Income in Urban Peru." Economía, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118268.
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Family structure affects not only household income but can influence how revenues contributeto financial satisfaction. That is to say, it is possible that a certain family structure can be more efficient in producing satisfaction than another. Using microdata from the National Household Survey (ENAHO) 2013, a probit econometric model is proposed for urban households in Peru, in which the likelihood of satisfaction with household income is a function of income itself, both in absolute terms and relative to other households, and of various household characteristics, including aspects of family structure. Analysis of ENAHO 2013 reveals that 80.2% of house- holds report being satisfied with their income; satisfaction levels among lone parents are the lower than in other groups (77.3%) and the highest satisfaction levels are reported by married couples with children and cohabiting couples with children (82.8% and 80.3% respectively). Results of the regression model support the conclusions of other studies, in that per capita hou- sehold income has a positive impact on the probability of income satisfaction; however, it is not the only significant variable. In particular, we have found evidence that the difference between household expenditure and average household expenditure in the region (a measure of relative expenditure) also influences the likelihood of income satisfaction, as well as changes in household economy relative to that of other households in the area. Regarding family structures considered in the study, households of married couples with children, cohabiting couples with children, and cohabiting couples without children are less responsive than other households in several variables: number of household members, income per capita, difference between household expenditure and the regional average, and university education of the household head. In single- parent households in general, satisfaction with income is particularly sensitive to changes in the number of household members, per capita income, difference between household expenditure and the regional average, university education of the household head, and perception of declinein household living standards relative to other households in the area.La estructura familiar no solo afecta los ingresos del hogar, sino que puede influir en la maneracomo los ingresos contribuyen a la satisfacción financiera. Es decir, para un mismo nivel de ingresos, es posible que una estructura familiar sea más eficiente en producir satisfacción que otra. Utilizando los microdatos de la Encuesta Nacional de Hogares (Enaho) 2013, se plantea un modelo econométrico tipo probit, para los hogares urbanos en Perú, en que la probabilidad de satisfacción con los ingresos del hogar es una función del ingreso mismo, tanto en términos abso- lutos como en relación con los demás hogares, y de diversas características del hogar, incluyendo aspectos de la estructura familiar. El análisis de la Enaho 2013 revela que el 80,2% de los hogares indica estar satisfecho con sus ingresos; los niveles de satisfacción de los hogares monoparentales son los menores entre los grupos (77,3%) y los niveles más altos son reportados por los casados con hijos y convivientes con hijos (82,8% y 80,3% respectivamente). Los resultados del modelo de regresión respaldan las conclusiones de otros estudios, según los cuales el ingreso per cápita del hogar tiene un impacto positivo en la probabilidad de satisfacción con los ingresos del hogar; sin embargo, no es la única variable significativa. En especial, se ha encontrado evidencia de que la diferencia del gasto del hogar respecto al gasto promedio de los hogares de la región (una medida de gasto relativo) también influye sobre la probabilidad de satisfacción con los ingresos, así como la evolución de la economía del hogar en comparación con la de los demás hogares de la localidad. Por lo que se refiere a las estructuras familiares consideradas en el estudio, los hogares casados con hijos, convivientes con hijos y convivientes sin hijos se han mostrado menos sensibles que el resto de hogares en diversas variables: número de miembros del hogar, ingreso per cápita, diferencia del gasto del hogar respecto al promedio regional, percepción de deterioro relativo del nivel de vida del hogar y estudios universitarios del jefe de hogar. En los hogares monoparentales, en general, la satisfacción con los ingresos se muestra especialmente sensible frente a cambiosen número de miembros del hogar, ingreso per cápita, diferencia del gasto del hogar respecto al promedio regional, estudios universitarios del jefe del hogar y percepción de deterioro del nivel de vida del hogar relativo a otros hogares de la zona.
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Івашина, М. А. "Організація обліку і контролю доходів і витрат бюджетних установ." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71357.
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У роботі досліджені питання організації обліку і контролю доходів і витрат бюджетної установи. Основною метою роботи є дослідження теоретичних основ і розробка практичних рекомендацій щодо організації обліку і контролю доходів і витрат бюджетних установ.The master’s thesis focuses on the organization of accounting and control of income and expenditure in public sector institution. The main aim of this research is to recommendations to improve the theoretical, methodological and practical issues of accounting and control of income and expenditure in public sector institutions.
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Hurd, Judy. "The Effect of the Estimate of Resting Metabolic Rate on the Correlation Between Energy Expenditure as Estimated Using Self-Reports of Physical Activity and Food Intake Records in Older Adults." DigitalCommons@USU, 1998. https://digitalcommons.usu.edu/etd/6132.
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This study measured total daily energy expenditure (TDEE) in adults at least 50 years of age. The goal was to determine the effect of the estimate of resting metabolic rate (RMR) on the relationship between energy expenditure estimates made using (a) self-reports of physical activity and (b) food intake records. The objectives were to determine if (a) RMR estimates based on body composition, body weight, and the 111 metabolic cart were strongly related to each other, and (b) TDEE estimates based on a 7- day physical activity diary and a 7-day food intake record were more strongly related to each other when an RMR was used that was based on body composition, body weight, or the met cart. This was a three-phase study.
In phases I and II, the Pearson r was computed for all combinations of methods . If r > .80, the most practical method for field use was used in the next phase. Phase I: Estimated body composition using bioimpedance (BIA), skinfold (SKF), and girth. Phase II: Measured RMR using a met cart and three equations. Phase III: Computed TDEE using the self-reports. The Pearson r was computed to determine which methods of estimating RMR resulted in the strongest relationships.
Forty-four older adults participated. Phase I: r = .88 for SKF, girth; r = .64 for SKF, BIA. Phase II: rs ranged from .47 to .59 between the met cart-RMR and all the other methods; rs ranged from .84 to .98 for the remaining methods. Phase III: r = .41 between the two estimates of TDEE that used a body weight -RMR; r = .59 between estimates using a met cart-RMR; and r = .58 between estimates using a body composition-RMR. Even though r = .59 and r = .58 are similar, the average individual difference between the two estimates for each participant was smaller for the metabolic cart- RMR (372 calories /day) than for the body composition-RMR (1,045 calories /day), which suggests that body composition is not as useful as a met cart when estimating TDEE for older adults . When estimating clients' daily calorie needs, health professionals ought to consider using a met cart to estimate RMR and TDEE instead of other methods .
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Palmer, Django. "Estimating the LES demand system using Finnish household budget survey data." Thesis, Uppsala universitet, Statistiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-376293.
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Paclíková, Veronika. "Osvobození penzí od osobní důchodové daně ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199508.
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The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics are described. The third chapter is devoted to the method of taxation of personal income of working pensioners and social security systems in individual countries and the last part is the comparison of the various types of tax expenditures. The last, fourth, chapter is dedicated to the comparison of the rate of taxation of working pensioners in the selected states. The rate of taxation is calculated using the average tax rate, partial results are the size of the exemption of pensions and total tax expenditures relative to income of taxpayers.
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Maluleke, Tiyeselani Clara. "The relationship between poverty and inflation in Sharpeville / Tiyeselani Clara Maluleke." Thesis, North-West University, 2012. http://hdl.handle.net/10394/10303.
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All over the world, the level of poverty is increasing. In South Africa it is mainly concentrated in rural areas and differs significantly from whether considering race, sex, provinces or community areas. This dissertation studies the relationship between poverty and inflation in Sharpeville by determining the impact of rising prices on the poor households in Sharpeville. The study focuses on three areas, namely the theoretical background of poverty and inflation, the impact of rising prices in expenditure patterns and the relationship
to poverty. There are different approaches in defining poverty. Poverty can either be
absolute or relative. For the purpose of this study, poverty is defined as absolute. Thus the study defines individuals as poor due to their inability to attain a minimum material standard of living. This minimal standard of living is normally referred to as the poverty line. Inflation may be defined in different ways. For the purpose of this dissertation, inflation is defined as the rise in the general price levels over a specific period of time. Changes in expenditure patterns are caused by an increase in inflation. This study uses the regression model to determine the impact of inflation on poverty in Sharpeville. According to the macroeconomic theory’s implication, the same level of inflation on the same basket of commodities has a different level of effect on each household. Accordingly, in this study, all households are
assumed to be faced with the same inflation rate. Household size is positively related to poverty gap squared. This means that the more members there were in a household in Sharpeville the poorer they were. Households with the highest number of members were poorer than those with few members. Statistically, the null hypothesis that there is no relationship between household size and poverty gap is rejected, even at the 1% level of significance. EXPINFL is negatively related to poverty gap. The correlation matrix confirms the results in the regression analysis. The correlation coefficient between The relationship between poverty and inflation in Sharpeville Page EXPINFL and PGAP is -0.34467. Although it is relatively weak, the fact that there is a negative correlation confirms that inflation negatively affects poverty. Finally, the study recommends that government provides more job opportunities for the individuals without any source of income in Sharpeville. The government could also provide business funding to the unemployed individuals to enable them to start their own businesses. This would enable those individuals to create additional employment. In addition, measures should be introduced to determine the effect of inflation on those households who are not employed (that is, not receiving any form of income, not even through any form of grant), but do benefit from some form of feeding scheme administered by either government or non-profit organisations.MCom, Economics, North-West University, Vaal Triangle Campus, 2012
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Catak, Sevil. "Performance Budgeting System In Turkey: Problems And Solution Proposals." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/3/12611537/index.pdf.
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Effective and efficient use of public resources has a vital importance for Turkey, as for all countries. To serve this purpose, public financial management was reformed and performance budgeting system was begun to be implemented in Turkey.
In order performance budgeting system to be properly put into practice, the system should have been well designed, regulations should have been adequately prepared and necessary information, guidance and support should be provided to the implementers.
In this study, the implementation of performance budgeting system in Turkey was investigated from the perspective of public administrations under general budget and problems in the system were identified. Comments, experiences and suggestions of administrations were obtained via questionnaires and interviews, and analyzed. Additionally, regulatory legal documents and reports of administrations prepared within the performance budgeting concept were also investigated.
In order to provide constitution of a more properly designed system and more easy and smooth implementation, to obtain a well adopted system by the implementers and to get results of better quality, proposals were put forward corresponding to the identified problems.
Integrated analytic network process with a strategic resource allocation model proposal is presented to be used in update of performance programs in the aim of minimizing the deviations from targeted performance within budget constraints. The proposed model is implemented for the Strategy Development Unit of the Undersecretariat of Treasury.
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Dadzie, Nicholas Nyamekeh. "Empirical Essays in Development Economics." The Ohio State University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=osu1376961345.
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Oakley, Hannah B. "Follow up to Recreational Female Runner Study: Further Analysis of Diet and Energy Availability." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1429707396.
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Vrbová, Tereza. "Výsledek hospodaření fyzických osob - účetnictví vs. daňová evidence." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4684.
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The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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有喜, 北岡, and Yuki Kitaoka. "根拠に基づく保健福祉政策の実現に関する研究 : 新たな指標「健康費」の概念形成について." Thesis, https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB12863994/?lang=0, 2014. https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB12863994/?lang=0.
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PHRサービス「ポケットカルテ」に集積された個々の住民の生涯の健康医療福祉介護履歴情報は、当該個人のLife-Logといえることが判明し、従来の医療費に加えて、健康維持や「未病」対応のための消費の総和を新たな指標「健康費」と定義した。現在の医療経済施策基盤である国民医療費の上位概念となる「健康費」を最適化することは、医療の質を向上しつつ、国民医療費を適正化し、国民皆保険の維持に寄与すると思われる。The big data of the life-long history information in health care and welfare care of an individual resident stored in the PHR service "Pocket Karte", has been found to be the Life-Log of the resident. So, I have defined a new index "Health Care Fee" as the sum of consumptions for health maintenance and the "pre-disease" care in addition to the conventional medical costs. It is believed that to optimize the "Health Care Fee", the broader concept of the Estimates of National Medical Care Expenditure as the basis for medical economic policy currently, is to contribute to improve the quality of medical care, and to optimize the Estimates of National Medical Care Expenditure, and to maintain of universal health insurance system in Japan.
博士(政策科学)
Doctor of Philosophy in Policy and Management
同志社大学
Doshisha University
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Villanueva, Gutiérrez Walker. "El principio de causalidad y el concepto de gasto necesario." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109442.
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Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence.¿La deducción de gastos está supeditada al cumplimiento del principio de causalidad? ¿Se puede afirmar la existencia de razonabilidad y normalidad como criterios complementarios al de causalidad en nuestro ordenamiento jurídico? En el presente artículo, el autor buscará analizar cómo se configura el principio de causalidad en nuestro ordenamiento, a partir de su división subjetiva y objetiva. Asimismo, se estudiará el concepto de gasto necesario a partir de la jurisprudencia nacional y extranjera.
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Schwarz, Jakub. "Analýza hrubého domácího produktu České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359537.
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The aim of this masters thesis is to propound a complex treatise about the Gross Domestic Product of the Czech Republic between the years 2010 and 2015, with focus on growth dynamics, effect of GDP components according to the expenditure approach and the income approach, international comparison and relation to other economic measures. The thesis aspires to present and interpret the analysed data and put them into socio-economic context. Data for the analysis were retrieved from the National Accounts System, the methodology then emanates from the macroeconomic theory and statistical tools. While years after the financial crisis were characterized by a mild growth, years 2012 and 2013 were a recessional period after which came a sharp growth. Determinants of this development were mainly the situation on the world markets, expansionary monetary policy and anticipations of future development. From the items constituting GDP in the expenditure approach the gross capital formation had the main influence, in the income approach it was the net operating surplus. The economic development of the Czech Republic was relatively closely correlated with the development of the European Union during the analysed period. A significant negative correlation between the value of GDP and unemployment rate also existed, as well as a less significant negative correlation between the value of GDP and inflation rate, however the latter relation was not consistent.
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Pan, Zheng-Xi, and 潘政熙. "Income-Varying Intertemporal Allocation of Consumption Expenditure." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/26624154805490385076.
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碩士國立臺北大學
經濟學系
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With income inequality deteriorates in Taiwan gradually, the thesis analyzes the evolution of income distribution in Taiwan from 1981 to 2002 by utilizing a representative individual model. I use the mechanism of a individual''s rational preference to explain why the rich get richer and the poor get poorer. In different consumption propensity, the intertemporal elasticity of substitution and the expenditure elasticity of demand for food are the tools that measure the evolution of income distribution. The study uses generalized method of moments (GMM) to measure the estimates of extended addilog utility parameters, and then calculates the value of income-varying intertemporal elasticity of substitution and expenditure elasticity of demand for food. By the behavior of intertemporal consumption allocation and satisfying Engel''s law, the empirical results depict a change of income distribution in Taiwan.