Dissertations / Theses on the topic 'Tax experts'
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Eberhartinger, Eva, and Matthias Petutschnig. "Practicing Experts' Views on BEPS: A Critical Analysis." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4686/1/SSRN%2Did2683552.pdf.
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In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base
erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative
measures to eliminate frictions from interactions between domestic tax laws and international tax
treaties, including potential double non-taxation of businesses operating in several countries. By
virtue of the OECD's structure, the proposed measures have been designed and developed predominantly by representatives from the tax administrations of OECD member countries. Our research investigates the views and opinions of other stakeholders in this process, namely tax
experts from practice. We conduct a conjoint analysis, surveying experts in international taxation
regarding their perceptions and beliefs on the effectiveness of the proposed actions. We find that
experts rank actions that are aimed at enhancing international coordination and cooperation, as well
as actions that reduce legal uncertainty, higher than other actions. Of lesser importance are antitreaty-abuse measures, further transparency at the taxpayer level and amendments to the definition of permanent establishment. (authors' abstract)Series: WU International Taxation Research Paper Series
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Grochowski, Robert J. (Robert Joseph). "Development of a knowledge-based expert system for tax auditing." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14558.
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Blackburn, James Walton. "Environmental mediation: expert assessment of an eclectic theory." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/76505.
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This dissertation developed an eclectic theory of environmental mediation and submitted it to 31 environmental mediation experts for an assessment of the 63 propositions of the theory. The propositions which represented factors which the mediation experts assessed as important elements contributing to effective mediation were grouped into an ''Essential Model," and the propositions which represented less important elements contributing to effective mediation were grouped into a "Secondary Model." Key dimensions which distinguish the two models were identified. The eclectic theory was developed from the case and theoretical literature, and practitioner comments on the art of environmental mediation. The expert assessment was conducted by submitting an instrument containing 63 propositions to the 31 mediation experts with a request that they rate the importance of each proposition in contributing to effective environmental mediation outcomes. The dissertation presents three alternative general models of mediation, and compares and contrasts the practice of environmental mediation with these models. Recommendations for further research are made, and critical reflections on the state of the art of environmental mediation are presented.Ph. D.
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Lindgren, Calle. "Ändamålsenligheten med förändringen i expertskatten." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19674.
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Regler om skattelättnad för utländska arbetstagare med hög kompetens infördes i Sverige första gången 1985 och 2001 reformerades och utvidgades reglerna. Från att endast gälla forskare kan nu även experter och nyckelpersoner med specialistkunskap eller företagsledandeställning tillämpa reglerna. Syftet med reglerna var att locka arbetskraft inom forskning och produktutveckling till Sverige för att bidra till att ny kunskap och teknologi kommer svensk ekonomi till del. Forskarskattenämnden är även fortsättningsvis de som beslutar om skattelättnader men nu finns även möjlighet att överklaga nämndens beslut. Den kortfattade lagtexten ger ytterst lite ledning om vilka som ska kunna beviljas skattelättnader. I praxis har domstolen valt att döma utifrån syftet med reglerna och har varit restriktiv i att utöka reglernas tillämpningsområde. Detta har lett till en stor brist i förutsägbarheten och reglerna har därför sällan kunnat användas i rekryteringsskedet, eftersom de sökande inte med säkerhet kan avgöra ifall skattelättnader kommer beviljas eller inte. Reglerna har därför fått motstå mycket kritik och en ändring infördes 1 januari 2012. Tillägget i reglerna innebär att alla som uppfyller de formella kriterierna och har en månadslön på över två prisbasbelopp beviljas skattelättnader. Syftet med tillägget är att förenkla och öka förutsägbarheten, speciellt för personer inom nyckelpersonkretsen. Uppsatsens analys visar att tillägget kan anses vara ändamålsenligt i förhållande till syftet med tillägget, men endast för de som tjänar över 2 prisbasbelopp eftersom osäkerhet kvarstår för de resterande sökande. Sett i förhållande till syftet med de ursprungliga reglerna är svaret mycket mer tveksamt. De nya reglerna kommer att utvidga personkretsen på ett sådant sätt att tillägget inte kan ses som ändamålsenligt i förhållande till det ursprungliga syftet.Rules regarding tax reliefs for high skilled foreign workers were first introduced in Sweden in 1985 and the rules were reformed and expanded in 2001. From only being applicable on scientists the rules now can be used by experts and people with a key- or a managerial position. The purpose of the rules was to attract foreign workers within research and development to Sweden to increase the knowledge and use of advanced technology. The Taxation of Research Workers Board still decides if reliefs will be granted or not but now the decision can be appealed. The brief statutory text gives very little guidance about who should be granted tax reliefs. In practice, the Court has chosen to judge by the purpose of the rules and has been restrictive in expanding the scope of the rules. This led to a major gap in the predictability and the rules could therefore rarely be used in the recruitment phase because the applicants could not with certainty know if tax reliefs would be granted or not. The rules have therefore been subject to a lot of criticism and an amendment was introduced in January 2012. The amendment of the rules means that all who meet the formal criteria and have a monthly salary that exceeds two price base amounts is granted tax reliefs. The purpose of the amendment is to simplify and increase the predictability, especially for the people in a key position. Essay’s analysis shows that the amendment can be considered as appropriate in relation to the purpose of the amendment, but only for those who have a monthly salary that exceeds two price base amounts, this because uncertainty remains for the remaining candidates. Seen in relation to the purpose of the original rules, the answer is much more doubtful. The new rules will extend the scope of people in such a way that the amendment cannot be seen as appropriate in relation to the original purpose.
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Malm, Christoffer, and Daniel Johansson. "Expertskattens tillämpning i ishockeysverige." Thesis, Malmö universitet, Fakulteten för lärande och samhälle (LS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-32631.
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SyfteSyftet med studien är att beskriva vad för olika typer av skatteregleringar det finns att tillgå för utländska spelare vid spel i Sverige. Vidare kommer studien att undersöka vad effekterna har blivit av intåget av expertskatten inom ishockeyn i Sverige. Frågorna som kommer att besvaras i denna studien är följande:Vilka skatteförmåner tillåter inkomstskattelagen (IL) för utländska ishockeyspelare samt i vilken utsträckning har svenska ishockeyklubbar kunnat dra nytta utav expertskatten när det kommer till utländska spelarrekryteringar? Vilka för- respektive nackdelar har tillämpningen av skattelättnader av utländska ishockeyspelare resulterat i inom ishockeysverige? MetodI denna studien har det tillämpats två olika metoder. Den första är den kvalitativa metoden som har använts framförallt vid intervjuerna som gjordes, men också vid insamling av empiri i böcker och tidskrifter som är relevanta för ämnet. Den andra metoden, är den juridiska metoden även kallad rättsdogmatisk metod. Denna del användes när vi studerade lagar och rättsfall. Det har även använts ett antal olika domar som vi ansåg spelade stor roll för ämnet vi valt. Analys och diskussionFördelarna som kom när expertskatten infördes i Sverige var verkligen en förändring för hela idrottsvärlden. Från 2012 och framåt kunde nu utländska spelare komma till Sverige för att spela ishockey till väldigt fördelaktiga skattereduceringar som svenska spelare inte kunde nyttja. Expertskatten som kom 2012, var nu öppen för fler personkategorier än bara forskare som den ursprungligen skapades för. Professionella idrottare var en av personkategorierna som kunde använda den, och det var inte enbart spelaren själv som tjänade på den. Laget som anställde spelaren i fråga fick också ta del av den skattereducerade anställningen. Slutsatsen har blivit att utländska spelare nu kan komma till Sverige för att spela ishockey till mer fördelaktiga skattesatser. Detta har lett till att fler har valt att komma hit för spel i Sverige vilket i sin tur har lett till att SHL blivit en både starkare och mer attraktiv marknad inom ishockeyn.AimThe aim with this study is to firstly describe what types of taxes and benefits there are that import players can take advantage of when coming to Sweden to play ice hockey. Furthermore, the study is also aiming to clarify the effects that the application of expert tax has on the ice hockey in Sweden. The questions that we are going to answer are:What tax benefits allows within the Inkomstskattelagen (IL) for import players and to what extension have the Swedish ice hockey clubs been able to benefit from the expert tax when it comes to contract import players to Sweden?What advantages and disadvantages has the application of tax reductions of import players in Sweden resulted in for the Swedish ice hockey organizations?MethodWe have used two different types of methods for this study. First of all, we used a qualitative method when it came to interviews and the empirical study of previously written studies and books that were relevant for this study. The second method is the method of law that we have used when it comes to studying and understanding the many layers of the different laws. We have also included a few legal cases that we find highly interesting for the outcome of this study. Analysis and discussionThe benefits that came when the expert tax entered the Swedish market were really a game changer. From 2012 and forward an import player could come to Sweden and play ice hockey with a tax reduction that Swedish players weren’t allowed to use. The expert tax that came in 2012, was now open for more than just scientists that the law was from the beginning created for. Professional athletes were one of the groups of people that could use it, and not only did the player themselves earn money by using this reduction. The team that hired the players was also allowed to benefit from the tax reduction. The conclusion of this is that more import players now comes to Sweden for a reduced tax benefit. This leads to many more import players that are aiming to come to Sweden and that in return leads to the SHL now becoming even more powerful and attractive in the market of ice hockey.
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Brière, Marie. "L' influence des représentations collectives sur les marchés de taux, le rôle des banques centrales et des experts." Paris 10, 2002. http://www.theses.fr/2002PA100046.
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Dans ce travail, nous nous penchons sur les mécanismes de formation des taux d'intérêt. L'idée est de mettre en évidence l'existence de représentations collectives (économiques et monétaires) sur les marchés de taux, et de montrer le rôle des banques centrales et des experts dans leur élaboration. Dans la première partie, nous analysons les résultats des modèles de formation des taux d'inter^et. Nous mettons en évidence un certain nombre d'anomalies sur les taux, et montrons le rôle des représentations collectives sur les marchés dans l'explication de ces anomalies. . . Dans la deuxième partie, nous montrons que les banques centrales transmettent aux marchés une certaine conception de l'économie et de la politique monétaire par l'intermédiaire de leur communication. . . La troisième partie de la thèse est consacrée au rôle des experts dans la formation des représentations des marchés. .In this thesis work, we studied the interest rate formation mechanisms. We wanted to show that there exits collective perceptions (on economy and monetary policy) in interest rates markets and to exhibit the role of central banks and economist-experts in their elaboration. In the first part of the thesis, we analyze the results of interest rates models. We show that there are anomalies in interest rates, and exhibit the role of collective perceptions in financial markets to explain these anomalies. . . In the second part, we show that thanks to their communication, central banks transmit a certain conception of the economy and monetary policy to the markets. . . The third part of the thesis is dedicated to the analysis of the role of experts in the formation of market perceptions. .
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Zolla, George A. "TARPS : a prototype expert system for Training and Administration of Reserves (TAR) officer placement." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28590.
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The billet assignment for Training and Administration of Reserves (TAR) officers is normally two to three years. A placement officer determines where the TAR officer's subsequent assignment will be based on the officer's qualifications and billet requirements. This assignment is vitally important because it significantly affects the officer's career opportunities for promotion and command. This thesis describes the design and implementation of a prototype expert database system that enhances the placement officer's ability to efficiently select the optimum billet for each officer. The prototype integrates a rule based expert system with officer and billet databases to produce a list of billets that match an officer's qualifications and desires. A rudimentary prototype of TARPS has already been evaluated in the field. Initial feedback is encouraging. Placement officer recommendations have been implemented into an enhanced prototype, detailed in this thesis
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Kwok, Heather Hei Man. "Determinants of expertise of Olympic style Taekwondo performance." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/509.
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The purpose of this study was to identify the determinants of expertise and the contributory effect of domains to the Olympic style Taekwondo performance. Eighty-seven Taekwondo athletes with different levels of expertise, namely elite, sub-elite and practitioner were recruited. Subjects' performance in attributes within the physical domain was assessed by Queens College Step Test, running-based anaerobic sprint test, vertical jump test, side-stepping test, and sit-and-reach test. Subjects were also be surveyed with the Athletic Coping Skills Inventory-28 (ACSI-28) (Chinese version) to obtain a profile of their psychological and emotional attributes. Perceptual attributes of subjects was assessed by Stork balance test, Start Excursion Balance Test and Ruler Drop Reaction Time Test. Notational analysis of subjects' performance in the competition was conducted for determining their technical and tactical domain. Descriptive statistics were used to create a profile of attributes of Taekwondo athletes. Two-way ANOVA were used to identify the difference between female and male athletes, and athletes with different levels of expertise in different domains. Discriminant function analysis was used to determine the contributory effect of each domain to the expertise of Olympic style Taekwondo. Elite athletes obtained a significantly higher mean value than the sub-elite athletes and practitioners in the length of upper limbs (F=6.15, p=.00), the length of lower limbs (F=10.21, p=.00), and lateral agility (F=15.71, p=.00). Discriminant function analysis revealed that the contributory effect of physical domain was the highest among the five domains for determining the expertise in Olympic style Taekwondo with Wilk's Lambda as .70 (p<.05).
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Piatti, Marco. "Honesty in the provision of expert services: The effect of naturalistic framings and participants' professions." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/94984/1/Marco_Piatti_Thesis.pdf.
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This thesis studies the incentives and behaviour of providers of expert services, like doctors, financial advisors and mechanics. The focus is in particular on provision of health care using a series of credence goods experiments conducted to investigate undertreatment, overtreatment and overcharging in a medical context. The findings of study one suggest that a medical framing compared to a neutral framing significantly increases pro-social behaviour for standard participants in economic experiments. Study two compares the behaviour of medical practitioners - mainly doctors - to students. It is observed that medical doctors’ undertreat and overcharge significantly less, but at the same time overtreat significantly more than students. The final study compares behaviours for other experts - accountants, engineers and lawyers - using experimental framings drawn from the respective contexts and students from the respective faculties as participants in credence goods experiments.
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Bottecchia, Sébastien. "Système TAC : télé-assistance collaborative : réalité augmentée et NTIC au service des opérateurs et des experts dans le cadre d'une tâche de maintenance industrielle supervisée." Toulouse 3, 2010. http://thesesups.ups-tlse.fr/1268/.
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Le système T. A. C. A été conçu avec l'objectif de proposer un nouveau mode de communication distant. Lorsqu'un opérateur a besoin d'être assisté sur une tâche manuelle, les supports techniques classiques comme le téléphone ou la visioconférence montrent rapidement leurs limites en termes d'interaction humaine. En permettant à un expert distant de voir exactement ce que l'opérateur voit, il peut interagir avec lui en temps réel grâce à la réalité augmentée via un paradigme d'interaction adéquat que nous avons nommé « Picking Outlining Adding ». En guidant l'opérateur grâce à des indices virtuels, l'expert lève les ambiguïtés de langage et les difficultés de communication sont évitées. Les opérations sont ainsi plus facilement exécutées. Les expérimentations que nous avons menées vont dans ce sens, montrant l'efficacité de ce nouveau mode de communication. Qui plus est, les principes d'interactions sont suffisamment généraux pour dépasser le cadre original de la maintenance industrielleT. A. C. System was built in order to propose a new mode of remote communication. When an operator needs to be assisted on a manual task, classical technical support methods as phone or visioconference rapidly show their limits in terms of human interaction. By allowing a distant expert to see exactly what an operator is seeing, he could interact with him in interactive time thanks to augmented reality via an adequate interaction paradigm we named « Picking Outlining Adding ». In guiding the operator through visual guidance information, expert removes the ambiguities of language and communications difficulties are avoided. Operations are then easily performed. The experiments we have conducted go in this direction, showing the effectiveness of this new mode of communication. Moreover, interactions principles are sufficiently general to be applied to other use cases that go beyond the originally planned industrial maintenance
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Albuquerque, Regina L?cia Tarqu?nio de. "A matem?tica sob a ?tica do Tar?: Uma experi?ncia com a educa??o de jovens e adultos." Universidade Federal do Rio Grande do Norte, 2004. http://repositorio.ufrn.br:8080/jspui/handle/123456789/16030.
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Previous issue date: 2004-04-15La recherche de la formation des citoyens critiques et participatifs, dans le travail p?dagogique avec les jeunes et les adultes, a besoin d un entra?nement p?dagogique qui va au del? de l attitude traditionnelle d'apprendre avec des m?thodes m?caniques et arbitraires qui, en insistant excessivement sur l image du professeur, donnent priorit? ? l'enseignement, au d?triment de l apprentissage. Dans ce sens, la pr?sente ?tude, cherchant la possibilit? de r?alisation d'un travail alternatif pour l'enseignement des Math?matiques, dans une perspective transdisciplinaire, dans le sens de d?velopper l apprentissage significatif des ?tudiants jeunes et adultes du Projet Croire, pr?sente les r?sultats d'une recherche-intervention qui a utilis? les lettres du tarot comme ressource didactique en salle de classe. On pr?tend, avec cela, montrer cet instrument comme facilit? d apprentissage de contenus des Math?matiques comme syst?mes de num?ration, nombres entiers et g?om?trie, en amenant les Math?matiques dans une perspective historique et culturelle et donnant un traitement global ? l'acte complexe d'apprendre. Dans ce travail, le jeune ?tudiant et l ?tudiant adulte est pris comme individu concret, prenant en consid?ration les aspects cognitifs et les aspects d attitude de son apprentissage, ce qui est favoris? par la nature des lettres du tarot et par la compr?hension adopt?e, des math?matiques comme syst?me symbolique
A busca da forma??o de cidad?os cr?ticos e participativos, no trabalho educativo com jovens e adultos, enseja uma pr?tica docente que v? al?m da postura tradicional de ensinar com m?todos mec?nicos e arbitr?rios, que, ao focarem excessivamente a figura do professor, priorizam o ensino, em detrimento da aprendizagem. Nessa dire??o, o presente estudo, ao procurar a possibilidade de realiza??o de um trabalho alternativo para o ensino de Matem?tica, numa perspectiva transdisciplinar, no sentido de desenvolver aprendizagem significativa de alunos jovens e adultos do Projeto Acreditar, apresenta os resultados de uma pesquisa-interven??o que utilizou as cartas de tar? como recurso did?tico em sala de aula. Pretende-se, com isso, mostrar tal instrumento como facilitador da aprendizagem de conte?dos da Matem?tica como sistemas de numera??o, n?meros inteiros e geometria, tomando a Matem?tica numa perspectiva hist?rico-cultural e dando um tratamento hol?stico ao complexo ato de aprender. Nesse trabalho, o aluno jovem e adulto ? tomado como indiv?duo concreto, levando-se em considera??o os aspectos cognitivos e atitudinais de seu aprender, o que ? favorecido pela natureza das cartas do tar? e pela compreens?o adotada, de matem?tica como sistema simb?lico
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Vianna, Ana Carolina Strapa??o Guedes. "A experi?ncia no Tai Chi: possibilidades para pensar o corpo sem ?rg?os e a prepara??o do ator." Universidade Federal do Rio Grande do Norte, 2011. http://repositorio.ufrn.br:8080/jspui/handle/123456789/12440.
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Previous issue date: 2011-04-26Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
Although research in the field of performing arts has substantially advanced over the last century, the actor, in general, still needs a repertoire of specific references to guide or support his practice. But how the actor must work the material foundation of his art that is his own body? Starting from a prerogative of a idiosyncrasy that is part of theater, this study intend, from the description and reflection about one physical experience with the Tai Chi, to weave relations between this experience and the possible developments of acting preparation. This research is also aimed to highlight the elements of connection between the principles that rules Tai Chi and the body without organs, idealized by Artaud, with the perspective of pointing possible contributions for actors work. The work presented here refers to a qualitative study that considers the body experience in practice of Tai Chi as a reference to dialogue and reflect about the acting preparation. The process of acting preparation presupposes a constant redoing of the body by certain practices. My experience with Tai Chi within this research allowed me verify that the work from established body techniques could be a way of technical preparation for the actor. As the body conscience expands, Tai Chi promotes a greater freedom of creation and expression, giving the actor the possibility of experience the body without organs, the artistic equivalent of the daily body, present, conscious, the organic foundation of emotions, in wich it is possible the materiality of ideas
Embora a pesquisa no ?mbito das artes c?nicas tenha se desenvolvido substancialmente no ?ltimo s?culo, o ator, de modo geral, ainda hoje, carece de um repert?rio de referenciais espec?ficos para apoiar ou orientar sua pr?tica. Mas como o ator deve trabalhar a base material de sua arte, ou seja, seu pr?prio corpo? Partindo da prerrogativa de uma idiossincrasia presente no fazer teatral, este estudo pretende, a partir da descri??o e reflex?o acerca de uma viv?ncia corporal com o Tai Chi, tecer rela??es entre essa experi?ncia e os poss?veis desdobramentos com rela??o ? prepara??o do ator. A pesquisa tem por intuito tamb?m destacar os elementos de aproxima??o entre os princ?pios que regem a pr?tica do Tai Chi e o corpo sem ?rg?os, idealizado por Artaud, na perspectiva de apontar poss?veis contribui??es no que diz respeito ao trabalho do ator. O trabalho aqui apresentado refere-se a um estudo de natureza qualitativa que considera a experi?ncia do corpo na pr?tica do Tai Chi como uma refer?ncia para dialogar e refletir acerca da prepara??o do ator. No teatro, o processo de prepara??o do ator pressup?e um constante refazimento do corpo atrav?s de determinadas pr?ticas. A minha experi?ncia no Tai Chi no ?mbito dessa pesquisa me permitiu verificar que o trabalho a partir de t?cnicas corporais pr?-estabelecidas pode ser uma forma de preparo t?cnico para o ator. ? medida que amplia a consci?ncia corporal, o Tai Chi promove uma maior liberdade de cria??o e express?o e proporciona ao ator a possibilidade de experienciar o corpo sem ?rg?os, o equivalente art?stico do corpo cotidiano, a experi?ncia do corpo presente, consciente, a base org?nica das emo??es, atrav?s do qual ? poss?vel a materialidade das ideias
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Kuhrová, Kristýna. "Určení hodnoty věcných břemen stavby na cizím pozemku a přechodu nebo přejezdu přes pozemek jiného vlastníka." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232563.
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The diploma thesis is aimed on course of the easements in perspective of a forencis engineer. First chapter specifies the legal regulation of the easements, its division, the causes of its constitution, modification and termination. General description of easements’ assessment methodology ensued, the definition of the particular types of prices and values and purposes of evaluation of the easements alike. In the proposal part is the theoretical analysis used on two actual cases of easements, specifically the right to crossing another owner's land and the right of construction on land owned by another individual.
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Yen, Chih-Fung, and 顏志峰. "A Study on the Relationship between Audit Committee Accounting Experts and Book-tax Differences." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/71327381386331774671.
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碩士國立臺灣大學
會計學研究所
102
This thesis investigates the effect of the audit committee establishment and the number of accounting experts on book-tax differences. Book-tax differences may result from the different purposes between the financial reporting standards and tax rules or result from earnings management. This study predicts that firms with audit committees will have less book-tax differences, and firms with the number of accounting experts will have less book-tax differences. Using the listed companies with an audit committee during years 2008 to 2012, I find that firms with audit committee have less book-tax differences than firms without audit committee. However, I did not find that firms with the number of accounting experts in an audit committee have less book-tax differences. The potential explanations may be due to the fact that independent directors serve dual roles both as a monitor of management regarding financial reporting and a consulting advisor regarding tax planning.
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FANG, Pin-Rong, and 方品蓉. "Study of the difference in opinions on service quality between tax experts and taxpayers –using Taipei County Branch of National Tax Administration of Northern Taiwan Province as example." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/76121091147471376734.
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碩士開南大學
企業管理學系碩士班
95
In order to implement and realize various measures on improving service quality, after Executive Yuan has drafted and enforced “Direction for offering greater convenience for the people in all governmental organizations and agencies” in 1971, the government has being working very hard on increasing service quality. Furthermore, in 1997, the government brought the “Comprehensive Improvement of Service Quality Project” into effect and institute “Service Quality Award of Executive Yuan” in the hope to accelerate the speed of increasing the service quality of governmental organizations. Since Tax authorities are in charge of levying tax which causes the reduction in people’s property, therefore, they are more focusing on increasing service quality than other administrative authorities. Even with great efforts, there are still complains sometimes. Therefore, there is a need to dig deeper into people’s expectation on service quality in an ever-changing environment. The elements of service quality are very complex and there are many literatures and papers probing into this topic. This study utilizes Analytical Hierarchy Process, AHP, method which uses concise element hierarchy structure to study research targets’ cognitive understanding and variation on the aspects of increasing service quality, evaluation standards and the degree of importance. According to the relationship and weight found between those elements in this study and in the hope of increasing domestic tax service quality, the study results could be offered as reference for tax authorities in drafting policy or plans on increasing service quality. According to the findings organized by this study, there are three aspects on service quality of tax authorities: Service personnel, physical environment and service process. Under service personnel aspect, there are four evaluation standards such as service manner, professional knowledge, personnel’s clothes and appearance and incorruptible image; Under physical environment aspect, there are four evaluation standards including office atmosphere, service facility, service route planning and surrounding traffic condition; Under service process aspect, there are four evaluation standards which are complain handling, operation efficiency, extended service hour and application procedures on services. The main conclusions of this study are as follows: 1.There are still no differences in opinion between the management level of tax authorities and tax payers on the aspects of service quality and the establishment of evaluation standards. 2.The cognitive understanding on the priority of service quality aspects between tax authorities and tax payers are the same. According to the weight from high to low are “service personnel”, “service process” and “physical environment”. The cognitive understanding on the top six service quality evaluation items in terms of relative importance between management level of tax authorities and tax payers are the same (operation efficiency, professional knowledge, service manner, incorruptible image, complain handling and application procedures on services), just a little difference on the ranking sequence. The last two evaluation items chosen by tax experts are office atmosphere and surrounding traffic condition which are all belonged to physical environment aspect. However, the last two evaluation items chosen by tax payers are personnel’s clothes and appearance and extended service hour which are belonged to service personnel aspect and service process aspect respectively. 3.Tax authorities should first focus on increasing the quality of service personnel and service process when drafting service quality improvement project so the solution could be closer to tax payers’ needs. Of course, physical environment is also an important area which cannot be ignored.
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Gostlow, Gareth A. "A TAO ASW expert system prototype." Thesis, 1986. http://hdl.handle.net/10945/22142.
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白美滿. "The Research of the Designing and Building a Tax Planning Expert System." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/96693194921301821315.
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碩士國立彰化師範大學
會計學系在職進修專班
91
This research applies decision tree to knowledge acquisition and frame as the knowledge representation method to design and build a tax planning expert system . In order to establish a complete tax planning system, tax laws and related tax codes such as tax-reduction and tax-free are included in the system. In addition to document analysis and experts interview, practical data are collected to build a resourceful, informative tax website. In this expert system of tax-planning website, the changes of tax laws are easy to be maintained and tax-planning or knowledge base is easy to be renewed. Taxpayers with the help of the system can acquire smart tax-planning, not only to save tax, also to protect their legal rights.
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Els, Dirk Udo. "Using an off-the-shelf shell to develop an income tax expert system." Thesis, 2015. http://hdl.handle.net/10539/16634.
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GU, CHEN-HUA, and 顧珍華. "The Relationship between Accounting Firm Industry Expertise and Corporate Tax Avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/23803219957019904448.
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碩士輔仁大學
會計學系碩士班
105
The sample of this study consists of public companies listed on TSE and OTC from 2010 to 2015 in Taiwan. This study examines the relationship between accounting firm industry expertise and corporate tax avoidance. Accounting firm industry specialization and corporate tax avoidance are important issues of stakeholders. This study examines accounting firm industry expertise and dependency on clients in order to explore the impact of audit quality on corporate tax avoidance. The empirical results show that high level of accounting firm industry expertise, audit pricing dependence and longer auditor tenure is significantly positive-associated with tax avoidance. Improvements in the audit quality of accounting firm constrain clients’ tax avoidance. When accounting firm industry expertise is familiar with the customer’s industrial characteristics, knowledge and operation, it is sufficient to check whether the customer has improper management behavior and tax avoidance. The reason why accounting firm constrain clients’ tax avoidance, is to improve the reputation of the audit firm for improve the audit quality.
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"The construction of expert knowledge in popular management literature." Universitat Pompeu Fabra, 2008. http://www.tesisenxarxa.net/TDX-0113110-115122/.
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"Desenvolupament d'un sistema expert com a eina per a una millor gestió de la qualitat de les aigües fluvials." Universitat de Girona, 2004. http://www.tesisenxarxa.net/TDX-0922104-131313/.
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"Un sistema expert de taxació pel mètode de comparació. Els mètodes d'estimació espacial i la seva aplicació en la metodologia de taxació per comparació." Universitat Politècnica de Catalunya, 2008. http://www.tesisenxarxa.net/TDX-0313109-090657/.
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Sekane, Teboho Henry. "The importance of knowledge sharing in increasing revenue collection in SARS." Thesis, 2014. http://hdl.handle.net/10210/12456.
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M.Com. (Business Management)The South African Revenue Service (SARS) is an organ of the state, which has a mandate of collecting revenue for the government. The organisation is faced with numerous challenges in its task of collecting revenue. The challenges include the current recession that the world economy is going through and the deliberate tax evasion by businesses and individuals. To execute its mandate effectively, the organisation has to look continuously at how it uses its internal resources and how it can effectively lower the costs of collecting revenue. This research study looks at the importance of knowledge sharing in support of revenue collection at SARS. SARS recently launched a compliance model, indicating a problem of non-compliance, which contributes to the high debt figures for the organisation, compared with some revenue authorities in Europe, North America, Australia and Africa. The focus of this research study was the two Johannesburg offices of the debt management department of SARS, Alberton and Sunninghill (Megawatt Park). A qualitative research design was chosen for this study to obtain an in-depth feel of the knowledge sharing in the organisation. Interviews were conducted with 19 respondents from the two offices and the findings are presented in table format, with a detailed illustration of the responses and quotes from the respondents. The research objectives were met and the research hypothesis was accepted. The study concludes with six recommendations and a suggestion for future research. The limitations of the study were that it was limited to the Johannesburg area and confined to the debt management department at SARS.
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蔡克良. "A Study of the Legacy and Gifting Tax Check Designed and Established in the Expert System: Take State Taxation Bureau of Center District as an Example." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/48512413800612519318.
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碩士國立彰化師範大學
會計學系企業高階管理
93
This research plans to adopt the decision tree to build the method of constructing as knowledge, the knowledge of expert system shows that the rule adopts the frame. The knowledge department in the system and gifts the basic structure of the tax as the backbone with the legacy, it is consult legacy nuclear technology include in the basic structure to relate to relevant regulation beyond the tax to present, it make become intact legacy and gift the structure of taxes , take documents to probe into analysis , expert's interview way separately , the practice experience of collecting and putting legacies in order and gifting the tax expert, and adopt web webpage making way to be designed, convenient decree change and new legacy and gifting taxes to check the knowledge base to upgrade, cooperating with computer information science and technology, the construction becomes the personnel of State Taxation Bureau and checks legacies and gifts the in-service training expert system of taxes , and can offer the proper training teaching material to give and check personnel to study according to checking personnel's study state ; That is to say can check personnel according to studying the state differently by itself, study , practise in order to reach specific chemistry, and is suitable for State Taxation Bureau's checking personnel fast , clear obtaining legacies and gifting expert knowledge and experience that taxes check, reach and check the manpower cost and bear the goal minimized , and the purpose to reach average wealth of society .