Dissertations / Theses: 'Tax relief'

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Stols, J. A. (Jeanne Anine). "Review of small business tax relief measures in South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41575.

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Small businesses form an essential part of any country’s economy and these businesses are essential for growth and employment opportunities. It is however recognised that the success of small businesses are dependent on a few factors of which tax relief measures are one. The South African Government is supporting small businesses in our country through various initiatives and current small business tax relief measures form part of these initiatives. This study focuses on only two such tax relief measures namely section 12E of the Income Tax Act for entities that qualify as a small business corporation and Turnover Tax for entities that qualify as micro businesses. These two tax relief measures aim to give small businesses reduced tax rates to assist them to grow and contribute towards job creation in South Africa. The unemployment rate in South Africa in the second quarter of 2013 was 25.6%. This is thus one indication that the tax relief measures per section 12E of the Income Tax Act and Turnover Tax are possibly not meeting the objectives of assisting small businesses to grow and alleviate unemployment. This study focuses on researching the current small business tax relief measures in South Africa. The study thus commences with a literature review regarding the small business tax relief measures per section 12E of the Income Tax Act and Turnover Tax. It also includes detailed discussions regarding the criteria which should be met by small businesses to qualify for the tax relief per section 12E and Turnover Tax. The study then proceeds to obtain and analyse data through a questionnaire to accountants regarding their opinion of the current small business tax relief measures. Finally the study researches the objectives set out by SARS for section 12E of the Income Tax Act and Turnover Tax to determine whether these objectives have been met or not and to critically compare this to the responses from the accountants on the same subject. As a result this study will assist the South African Government to determine areas for possible improvement in the current small business tax relief measures. Improvements in such tax relief measures could then contribute positively towards the economy of South Africa as a whole. The small business tax relief measures were however limited to those already implemented in South Africa and further research could possibly be conducted regarding such tax relief measures in other developing countries similar to South Africa.
Dissertation (MCom)--University of Pretoria, 2013.
lmchunu2014
Taxation
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Fernandez, Anthony. "The estate tax as revised by : the economic growth and tax relief reconciliation act of 2001 /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ferna_estat.pdf.

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McMonagle, Samantha. "Tax planning under the Jobs and Growth Tax Relief Reconciliation Act of 2003 is more important than ever. /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_mcmon_tax.pdf.

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Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.

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Keon, Ryan. "The Ottawa senators' lobby for comprehensive tax relief : a somewhat (but only somewhat) principled appeal to the notion of tax fairness." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32808.

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The Ottawa Senators' lobby for comprehensive tax relief in favour of Canadian NHL teams towards the end of the 1990's is commendable. The argument that the Ottawa Senators hockey team is unfairly taxed in comparison to other Canadian businesses rejects reliance upon familiar economic impact studies of dubious validity, and is almost undeniably true in respect of property taxes. The argument is also colourable with respect to tax incentives which are given to businesses with links to Canadian culture and heritage, but are denied to professional hockey. Ultimately, however, the absence of any need to encourage Canadian participation in hockey, the obvious capture of any benefits by star players unwilling to participate in the structuring of an assistance programme, and the extraordinary public appetite for the NHL in Canada, distinguish hockey from those comparable businesses.

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Spencer, Brien T. "Three Essays on the Formation and Finance of Local Governments." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/pmap_diss/37.

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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

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Feucht, Frederick J. "The distributional impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003: a longitudinal study of the marriage penalty tax." Texas A&M University, 2004. http://hdl.handle.net/1969.1/3259.

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This dissertation quantifies the magnitude of the marriage penalty tax and measures its distributional effects on the general population. Estimates of the marriage penalty tax were calculated based on the effects of the most recent tax act on all taxpayers according to class of income. The study measures the distribution of the marriage penalty tax using income tax data for the year 2000 and projects changes that result from the Jobs and Growth Tax Relief Reconciliation Act of 2003. Data for analysis was obtained from the Internal Revenue ServiceÂs Statistics of Income (SOI) database and the Census BureauÂs year 2000 Current Population Survey (CPS) database. On signing the new tax act, President Bush said that the current tax code frequently taxes couples more after they get married and that the marriage tax contradicts American values and any reasonable sense of fairness. However, even after passage of the new tax act, results of the study indicate that while the marriage penalty tax is reduced, it continues to negatively affect the American family.

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Brewer, David R. (David Ray). "The Economic Effects of the Tax Relief Amendment of 1978 and Subsequent Finance Legislation on the Public School Districts of Texas with an Average Daily Attendance of 500 Pupils or Less." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331518/.

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The primary purpose of the study was to determine if the funding and revenue conditions which existed prior to the passage of the Tax Relief Amendment of 1978 continued after the enactment of public school finance legislation by the Sixty-Sixth and Sixty-Seventh Texas Legislatures. Analyses of four research questions were used to accomplish the purpose of the study.

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Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.

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CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.

The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.

An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.

The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

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Siu, Yee-lin Richard, and 蕭爾年. "Landuse, home-ownership and development: feasibility of tax relief on housing mortgages in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B31257732.

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Strauss, Carien. "The availability of treaty relief for secondary transfer pricing adjustments taking the form of a deemed distribution of an asset in specie in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25465.

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The number of MNEs have increased substantially in recent years, putting a strain on international tax rules which have not developed at the same pace. Many of these MNEs have kept their tax bill at a minimum by shifting profits to low tax jurisdictions by using transfer prices that do not accord with economic reality. In response hereto, many tax jurisdictions have implemented domestic anti-avoidance legislation to assist tax authorities in curbing tax avoidance resulting from the manipulation of transfer prices. SA is an example of such a country. These anti-avoidance provisions typically involve a primary and secondary adjustment. The primary adjustment requires that an adjustment be made to the transfer price used by the MNE in the event that the said price does not reflect an arm's length price. The secondary adjustment concerns itself with making the actual allocation of funds consistent with the primary adjustment by deeming there to be another transaction, i.e. the secondary transaction. In SA, this secondary adjustment takes the form of a deemed distribution of an asset in specie in the case of residents who are companies. As such, this secondary transaction (i.e. the deemed dividend) is subject to Dividends Tax in SA levied at the domestic rate. This study considered whether such a deemed dividend will qualify for treaty relief in the form of the reduced rate provided for by Article 10 of the OECD MTC and UN MTC. In making this analysis, three main issues where specifically considered, namely (i) whether the SA company paying the Dividends Tax will have access to treaty relief in cases where Dividends Tax is not listed as a covered tax in the relevant tax treaty, (ii) whether a deemed dividend under a secondary adjustment in terms of SA domestic law falls within the dividend definition contained in Article 10.3 of the OECD and UN MTC, and finally (iii) whether the relevant deemed dividend can be regarded as 'paid' for purposes of Article 10.1 and 10.2 of the OECD MTC and UN MTC. It was concluded that the SA Company will not qualify for the reduced rate provided for by tax treaties modelled on the OECD MTC and UN MTC as the deemed dividend does not fall within the ambit of the dividend definition contained in these model treaties. However, some of SA's tax treaties currently in force, deviate from the wording used in these model treaties to such an extent that it brings deemed dividends under a secondary adjustment in SA within the scope of the dividend definition, and in doing so, provides the SA Company with access to the reduced rates provided for in tax treaties. Examples hereof are the tax treaties that SA have concluded with the UK and NZ. Should SA decide to adopt a more 'forgiving' approach towards the availability of relief for secondary adjustments, it is recommended that SA either amend the domestic relief provisions to allow access to such relief, or amend the dividend definition contained in the tax treaties it currently has in force to include deemed dividends in terms of secondary adjustments in SA. The first approach is preferred as it is not always possible and timely to amend tax treaties currently in force.

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Smit, Barend Johannes. "The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26427.

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The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in the mining industry and these include merger transactions. Mergers could lead to a number of tax consequences which could include capital gains tax, the recoupment of capital allowances and dividends tax. Merger transactions do not necessarily lead to an immediate increase in profits. Therefore, the tax authorities provide for relief in respect of merger transactions. The relief takes place in the form of tax roll-overs that effectively postpone tax consequences until such time as a true economic profit is realised in the future. Taxpayers typically wish to minimise the amount of tax which they pay. Therefore, they may abuse the relief provided to avoid paying tax. In an attempt to protect the state’s revenue and to prevent tax avoidance, the tax authorities introduce anti-avoidance provisions into the tax legislation. The roll-over relief provided in respect of merger transactions, as well as the provisions dealing with mining capital allowances contain a number of provisions to combat opportunities for tax avoidance. The study explains the principles of tax avoidance and anti-avoidance in the mining industry in South Africa, and indicates the need for tax relief in the context of merger transactions in the mining industry in South Africa. The study further illustrates how tax relief presents opportunities for tax avoidance and how anti-avoidance legislation restricts these opportunities. The study also shows that there is a cycle in which an onerous tax leads to a need for relief which in turn leads to opportunities for tax avoidance which in turn leads to anti-avoidance provisions. The research conducted as part of this study shows that this cycle is an international trend that often affects the manner in which merger transactions are structured. AFRIKAANS : Die mynbedryf in Suid-Afrika lewer 'n aansienlike bydrae tot die Suid-Afrikaanse ekonomie. Samesmeltings is een van verskeie tipe korporatiewe transaksies wat in die mynbedryf in Suid-Afrika aangetref word. Samesmeltings gee ook aanleiding tot verskeie belastingimplikasies, soos Kapitaalwinsbelasting, die verhaling van belastingtoelaes en die belasting op dividende. Samesmeltings lei nie noodwendig tot 'n onmiddellike verhoging in ekonomiese voordele nie. Die belastingowerhede maak voorsiening vir belastingverligting ten opsigte van hierdie gebeure. Die verligting word gewoonlik verskaf in die vorm van die uitstel van belastingverpligtinge tot ‘n datum wanneer ‘n ekonomiese wins in die toekoms gerealiseer word. Belastingbetalers streef gewoonlik na 'n vermindering in hul belastinglas, en mag dus die verligting wat voorsien word probeer misbruik. Die belastingowerhede daarenteen maak voorsiening vir wetgewing om hierdie pogings van die belastingbetalers om belasting te vermy, teen te werk en so die inkomste van die staat te beskerm. Die uitstel wat aan samesmeltingsooreenkomste verleen word asook die voorsiening van mynboukapitaaltoelaes bevat verskeie voorsorg maatreëls om pogings tot belastingvermyding teen te werk. Die studie ontleed die beginsels van belastingvermyding en teen-vermyding wetgewing in die mynbedryf in Suid-Afrika, en wys op die behoefte vir verligting ten opsigte van samesmeltings in die mynbedryf in Suid-Afrika. Die studie toon verder ook hoe die verligting lei tot geleenthede vir belastingvermyding en hoe teen-vermyding wetgewing dit kan teenwerk. Die studie toon ook dat daar ‘n siklus bestaan, waarin die behoefte vir verligting as gevolg van n oormatige belastinglas tot geleenthede vir belastingvermyding lei, en wat op sy beurt lei tot wetgewing om die belastingvermyding te ontmoedig. Die navorsing wat as deel van hierdie studie uitgevoer is dui daarop dat hierdie siklus ‘n internasionale neiging is wat dikwels die struktuur van samesmeltingsooreenkomste affekteer.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Van, der Merwe Anika. "A comparative study of tax relief measures for small and medium enterprises in South Africa and New Zealand." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/31069.

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The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, the South African Revenue Service (SARS) and the National Treasury introduced a number of initiatives to empower small businesses by simplifying tax and creating certain tax relief measures specifically relating to small businesses. The first of these was introduced by the previous Minister of Finance, Trevor Manual, in his 2000 budget speech and related to small business corporations. In this study, the tax relief measures available to small businesses in South Africa were evaluated followed by the evaluation of the tax relief measures available to small business in New Zealand. Thereafter, the tax relief measures were compared and analysed in order to determine whether the tax relief measures in South Africa are on par with the tax relief measures available in New Zealand. By analysing the comparative study of the tax relief measures available to small business in South Africa and the tax relief measures available to small business in New Zealand, it was found that the South African Government has come a long way to assist and empower small business in South Africa. Furthermore, it was found that the tax relief measures available to small business in South Africa are on par and in most instances exceed the tax relief measures available to small business in New Zealand. The following recommendations were made based on the tax relief measures available in New Zealand:

small businesses, which have not elected the turnover tax system, should be allowed to account for VAT on the payment basis and
the R1,5 million threshold for Category F vendors should be increased to allow small businesses to only file VAT returns every four months as opposed to every two months.

As small business will continue to play an important role in creating jobs and wealth in the economy, the South African Government should consider implementing the above-mentioned tax relief measures as this could provide further aid to small businesses, furthermore, the government should assess the tax relief measures on a continuous basis to ensure that these measures stay on par with other countries similar to South Africa.
AFRIKAANS : Die Suid-Afrikaanse regering erken die belangrike rol wat klein ondermings in die stimulering van die ekonomie, skepping van werksgeleenthede, verligting van armoede en verbetering van lewenstandaarde van alle Suid-Afrikaners speel. Daarom het die Suid-Afrikaanse Inkomste Diens (SAID) en die Nasional Tesourie ’n aantal maatreëls, wat belastingverligting aan klein ondernemings verleen, geïmplementeer. Die eerste van hierdie maatreëls is deur die vorige Minister van Finansies, Trevor Manual, in sy 2000-begrotingsrede bekend gemaak en was gemik op klein sake-ondernemings. In hierdie studie word die belastingverligtingsmaatreëls vir klein ondernemings in Suid-Afrika geëvalueer gevolg deur die evaluering van die belastingverligtingsmaatreëls vir klein ondernemings in Nieu-Seeland. Daarna word die belastingverligtingsmaatreëls vergelyk en gronding ontleed om te bepaal of die belastingverligtingsmaatreëls in Suid-Afrika ooreenstem met die belastingverligtingsmaatreëls wat in Nieu-Seeland beskikbaar is. Deur ontleding van die vergelykende studie van die belastingverligtingsmaatreëls wat in Suid Afrika geld en die belastingverligtingsmaatreëls in Nieu-Seeland is gevind dat die Suid-Afrikaanse regering ver gevorder het om klein ondernemings in Suid-Afrika te ondersteun. Verder is daar gevind dat die belastingverligtingsmaatreëls in Suid-Afrika op gelyke voet staan met en in die meeste gevalle beter is as die belastingverligtingsmaatreëls wat vir klein ondernemings in Nieu-Seeland geld. Die volgende aanbevelings, wat gegrond is op die belastingverligtingsmaatreëls wat in Nieu-Seeland geld, word gemaak:

dat klein ondernemings wat nie vir omsetbelasting geregistreer is nie, vir BTW mag verantwoord volgens die betalingsbasis;
dat die R1,5 miljoen-drempel vir kategorie F-ondernemers verhoog moet word. Hierdeur sal meer klein ondernemings kwalifiseer om BTW-opgawes slegs elke vier maande in plaas van elke twee maande in te dien.

Aangesien klein ondernemings steeds ’n belangerike rol speel in die skepping van werksgeleenthede en welvaart in die ekonomie kan, behoort die Suid-Afrikaanse regering dit te oorweeg om bogenoemde belastingverligtingsmaatreëls te implementeer sodat dit verdere verligting kan verskaf aan klein ondernemings. Verder behoort die regering die belastingverligtingsmaatreëls op ’n deurlopende grondslag te beoordeel om te verseker dat dit steeds op dieselfde vlak is as die van ander lande soortegelyk aan Suid-Afrika.
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
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Rudolfová, Kateřina. "Slevy na dani z příjmů fyzických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202002.

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Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.

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Aucamp, Janetta. "A comparative study of tax relief measures for small medium and micro enterprises in South Africa and Australia." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/26691.

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It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and thus poverty through job creation. Unemployment in South Africa was 25,3% in the second quarter of 2010. It is thus important for the South African Government to support SMMEs in order to reduce the country’s unemployment rate. SMMEs should therefore have efficient tax systems with effective tax relief measures to facilitate their establishment as well as their future development. South Africa’s tax legislation currently does contain tax relief measures for SMMEs. However, improvement is still needed due to the country’s high unemployment rate. Much can be learnt from Australia as new legislation has recently been introduced in Australia which standardises the criteria for an entity to qualify as an SMME for tax purposes. As the focus of this research was on SMMEs, the study commenced with an analysis of the definition of an SMME. Thereafter, the tax relief measures currently available in South Africa and in Australia were identified. The reasons for the implementation of these relief measures together with previous research performed were included in the discussion. Finally, the South African and Australian tax relief measures were critically compared. As a result, this study will assist the South African Government to enhance the formation and development of SMMEs through identifying tax relief measures available in Australia, which have not yet been incorporated into South African tax legislation. It was not possible from the information obtained in this study to determine whether the tax relief measures currently available in Australia are suitable to be implemented in South Africa. Further research should be conducted to determine whether South African SMMEs will benefit from the tax relief measures available in Australia and whether it is appropriate to include those relief measures in South African tax legislation. AFRIKAANS : Daar word internasionaal en plaaslik erken dat klein, medium en mikro-ondernemings (KMMO’s) ŉ belangrike rol in ŉ land se ekonomiese groei speel. Deur werkskepping verminder KMMO’s die land se werkloosheid en dus armoede en sodoende word die land se ekonomie bevorder. Die werkloosheidsyfer in Suid-Afrika vir die tweede kwartaal van 2010 was 25,3%. Dit is dus belangrik vir die regering om KMMO’s te ondersteun om sodoende die land se werkloosheidsyfer te verlaag. KMMO’s behoort dus doeltreffende belastingstelsels te hê, met geskikte belastingverligtingsmaatreëls, om die stigting sowel as toekomstige ontwikkeling van hierdie entiteite te vergemaklik. Suid-Afrika se belastingwetgewing bevat tans belastingverligtingsmaatreëls vir KMMO’s. Weens die hoë werkloosheidsyfer, kan dit egter nog verbeter. Suid-Afrika kan baie van Australië leer, aangesien Australië onlangs nuwe wetgewing ingestel het wat die kriteria vir ŉ entiteit om as ŉ KMMO vir belastingdoeleindes te kwalifiseer, standaardiseer. Aangesien hierdie ondersoek gerig is op KMMO’s, begin die studie met ŉ ontleding van die definisie van ŉ KMMO. Daarna is die belastingverligtingsmaatreëls wat tans in Suid-Afrika en Australië beskikbaar is, geïdentifiseer. Die redes vir die implementering van hierdie belastingverligtingsmaatreëls sowel as vorige navorsing wat gedoen is, is ingesluit in die bespreking. Ten laaste is die Suid-Afrikaanse en die Australiese belastingverligtingsmaatreëls krities vergelyk. Die studie behoort die Suid-Afrikaanse regering te help om die stigting en toekomstige ontwikkeling van hierdie entiteite te vergemaklik deur Australiese belastingverligtingsmaatreëls, wat nog nie in die Suid-Afrikaanse belastingwetgewing vervat is nie, te identifiseer. Dit is nie moontlik om uit die inligting wat in hierdie studie verkry is, te bepaal of die belastingverligtingsmaatreëls wat tans in Australië beskikbaar is, geskik is om in Suid-Afrika toegepas te word nie. Verder navorsing sal kan bepaal of Suid-Afrikaanse KMMO’s voordeel sal trek uit die belastingverligting wat in Australië beskikbaar is en of dit geskik is om hierdie belastingverligting in Suid-Afrikaanse wetgewing in te sluit.
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
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Jain, Saurabh, John Prebble, and Christina Bunting. "Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief under Double Tax Treaties." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4309/1/SSRN%2Did2476243.pdf.

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If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially. Conversely, a company can never own anything in a substantive sense because economically a company is no more than a congeries of arrangements that represents the people behind it. Faced with these contradictory considerations, people have adopted surrogate tests that they attempt to employ in place of the treaty test of beneficial ownership. An example is that treaty benefits should be limited to companies that are both resident in the states that are parties to the treaty and that carry on substantive business activity. The test is inherently illogical. The origins of the substantive business activity test appear to lie in analogies drawn with straw company and base company cases. Because there is no necessary relationship between ownership and activity, the test of substantive business activity can never provide a coherent surrogate for the test of beneficial ownership. The article finishes with a Coda that summarises suggestions for reform to be made in work that is to follow. (authors' abstract)
Series: WU International Taxation Research Paper Series

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Siggelkow, Benjamin Florian [Verfasser]. "Coordination Issues in Tax Competition : Essays on the Relief of Double Taxation and on Coalition Formation / Benjamin Florian Siggelkow." Hagen : Fernuniversität Hagen, 2016. http://d-nb.info/1118511301/34.

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Begg, Nazreen. "A technical analysis of the difference in treatment of technical fees in relation to the receipt of management fees by a resident of South Africa, sourced from Botswana and Zambia, including the impact of domestic and treaty relief." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31212.

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With international developments there has over the past few years been an increase in the provision of cross border services. By nature, services are often intangible and can in most cases be provided remotely. As such, an individual or enterprise providing personal services can substantially be involved in another state’s economy without establishing a permanent establishment or fixed base. This phenomenon proved problematic, especially in developing countries who are large importers of services, in that the country paying for the services would not be in a position to tax these activities however would, in terms of application of their domestic laws, be required to provide a deduction in relation to the payment for services where it relates to legitimate costs incurred in the production of income. In light of this, and in an attempt to protect their tax base, it is found that majority of developing countries would incorporate in domestic law a tax on technical services paid to nonresidents. This is usually in the form of a withholding tax. This practice was undesirable for both taxpayers and tax authorities in that it resulted in unrelieved double taxation or double non-taxation which in turn causes difficult disputes whilst consuming scarce resources. In light of this, a new Article 12A- Fees on technical services had been drafted into the 2017 United Nation Double Taxation Convention between Developed and Developing Countries (the “UN Model”). This article provides a Source State to tax certain technical services defined as “any payment in consideration for any service of a managerial, technical or consultancy nature, at a rate agreed between the two States, on a gross basis”. By performing qualitative research, based on a simplistic scenario for management fees, it is found that the inclusion in a treaty of an article similar to Article 12A makes the application of treaty relief easier and neutralises the tax effect for a South African resident. However, where no distributive rules to technical services (in particular management fees) apply in a treaty it may become burdensome to prove that treaty relief should apply in a case where double taxation occurs. Based on the results of the research (due to the economic impact it may have on South Africa), it is recommended that South African treaties with other developing countries which levy a withholding tax on management fees, should be updated by protocol or renegotiation of the treaty to include a similar article to the new Article 12A in the UN Model.

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19

Brien, Spencer T. "Three essays on the formation and finance of local governments." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.

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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

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20

Ďurišová, Milena. "Daňové úlevy u zdanění fyzických osob v ČR a ve vybraných zemích OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85936.

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The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.

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21

Papežová, Marcela. "Vývoj rozdílů mezi implicitní a nominální sazbou daní korporací v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150302.

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This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.

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22

De, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.

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South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ŉ buitelandse filiaal aan ŉ Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ŉ Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ŉ ander Afrika-land en ŉ nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted

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Šteflová, Renata. "Daňové zvýhodnění výzkumu a vývoje v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360187.

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The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.

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24

Gankin, Dimitri. "Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19502.

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On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court. After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.

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25

Novotná, Veronika. "Vývoj inkasa daně z příjmů právnických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360504.

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The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.

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Mišáková, Lenka. "Daňové aspekty pojistné teorie a praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150250.

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State tax revenues are the main component of financial flows to the state budget, and therefore subject to taxation almost all human activity, including the insurance sector. The most important connection between taxes and insurance branch represents income taxes levied by insurance companies. But their activities are also subject to other taxes, all of them together influence the activities and decisions of insurance companies in the area of funding in order to reduce the levied tax. Taxes impact on decisions of citizens which they try to influence in favor of the products and services beneficial to their lives and the state. Among them also include the private life insurance. The impact of taxation on insurance companies, factors affecting the amount of tax levied by insurance companies and compare the tax liability between insurance companies, next the way of tax savings and tax relief for inhabitants connected with insurance products processed this work.

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Svobodová, Ivana. "Komparace investičních pobídek pro vybranou společnost v České a Slovenské republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402005.

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The master´s thesis contains a theoretical definition of investment incentives in selected countries, specifically these countries are the Czech Republic and the Slovak Republic. In addition, the calculations of IVEP, a.s investment incentives are compared, when an investment event is being carried out in the Czech Republic and the Slovak Republic. Finally, the advantage of an investment event in selected countries is evaluated.

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FREITAS, Carlos Eduardo de. "A desoneração da folha de pagamentos: uma aplicação do modelo de gerações sobrepostas para o Brasil." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/15568.

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Submitted by Haroudo Xavier Filho (haroudo.xavierfo@ufpe.br) on 2016-03-01T16:57:56Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) 2015, Desoneração da folha de pagamentos -final- Carlos Eduardo - final.pdf: 1472443 bytes, checksum: 40ab31bfa833ed1d099a25ceb24fc326 (MD5)
Made available in DSpace on 2016-03-01T16:57:56Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) 2015, Desoneração da folha de pagamentos -final- Carlos Eduardo - final.pdf: 1472443 bytes, checksum: 40ab31bfa833ed1d099a25ceb24fc326 (MD5) Previous issue date: 2015-06-13
CAPES
Neste trabalho, apresentaremos políticas tributárias com o intuito de avaliar o impacto de longo prazo da desoneração da folha de pagamentos sobre consumo agregado, o estoque de capital, produto e o bem-estar entre gerações. Para isso, utilizaremos o modelo de gerações sobrepostas (Overlapping Generations Models) com vida finita, probabilidade de morte e previdência social. A inovação dessa pesquisa frente a literatura, foi a simulação com alíquota zero sobre a contribuição patronal, a incorporação da despesa da previdência e do fator previdenciário. Com essas modificações, temos um modelo próximo da economia brasileira. Os resultados apontaram que a desoneração da folha de pagamentos provocou aumentos no produto, capital e consumo de longo prazo, sem grandes sacrifícios para a economia no curto prazo.
In this work, we present tax policies in order to assess the impact of long-term relief payroll on aggregate consumption, the stock of capital, product and welfare between generations. For this, we use the model of overlapping generations with finite life, risk of death and social security. The innovation of this research literature forward was the simulation with zero tax rate on the employer's contribution, the incorporation of the social security expense and the social security factor. With these changes, we have a model close to the Brazilian economy. The results showed that the relief payroll caused increases in product, capital and long-term consumption without major sacrifice for the economy in the short term.

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Счасливцева, Р. В. "Щодо розвитку законодавства про інститути спільного інвестування." Thesis, Ужгородський національний універсітет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/59893.

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Розглянуто відносини та законодавство про інститути спільного інвестування. Вказано на необхідність стимулювання їх діяльності державою. Considered relations and legislation on collective investment institutions. On the need to stimulate their activity by the state was said.

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Hlaváčová, Michaela. "Finanční produkty s podporou státu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206049.

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The thesis deals with financial products, which the state supports, whether by the state concessions or tax contributions restricts or even specifies the exact amount of the interest rate on a loan supporting the acquisition of own housing. The thesis is focus on the stimulus, which state uses. How citizens use the aid they receive from the state. The development of these incentives in the past, and an easy overview of what remains for the changes planned. In the practical part is shown, what brings financial products with support to households and what is the impact on their family budget. In a brief overview is included, as people use different products in recent years.

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Womack, Dennis E. "The Impact of Target Revenue Funding on Public School Districts in North Texas." Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc500080/.

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A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the Texas Education Service Center Region X area. Forced by the courts, the Texas Legislature was required to fix the Texas school finance system because of a de facto statewide property tax it had created by capping school district’s maintenance & operations tax rate at $1.50. Texas Governor Rick Perry used this opportunity to reduce school district M&O taxes by one-third. The Texas Legislature passed House Bill 1 (2006), the Public School Finance and Property Tax Relief Act, in response to the courts and to address a continuous decline in state funding support for public education. The Public School Finance and Property Tax Relief Act reduced local school districts’ property tax rates and revenue with the assurance that these funds would be exchanged for state aid. Local school property taxes were reduced over two years, 2006–2007 and 2007-2008, by 33%. In order for the State of Texas to meet the state aid funding guarantee from House Bill 1 (2006), each school district was frozen to its 2005–2006 revenue per weighted student, which was called a district’s revenue target. This study examined the impact target revenue has had on these school districts by analyzing and comparing revenues and expenditures prior to and following the law’s implementation. Specifically, changes in per-student revenue, per-student expenditures, and district fund balances were assessed.

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Pazello, Fernanda Ramos. "Desonerações tributárias das operações de exportação: a imunidade das contribuições sociais e a isenção do ISS." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8338.

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Made available in DSpace on 2016-04-26T20:28:05Z (GMT). No. of bitstreams: 1 Fernanda Ramos Pazello.pdf: 1344435 bytes, checksum: e5981d340e20dea197bfd23d5664c1d4 (MD5) Previous issue date: 2008-10-16
This work looks into the extent of tax immunity relating to social contribution on export income, and also addresses the meaning and extent of tax exemption of Tax on Services of any Kind ( ISS ) levied on service exports. This paper is divided into five distinct chapters. The first chapter delimits the matter under study and its importance, and sets out the premises that will be pivotal to delve into this subject. In this chapter, we will thus analyze some aspects relating to the levels of tax competence outlined in the Brazilian constitutional system, nota-bly the allocation of jurisdiction among political entities; classification of taxes into distinct types; the characteristics of social contributions; the limits of appellate au-thorities; and the role of supplementary law. We shall then turn to the concept of extra-fiscal policy (extrafiscalidade) and its influence on the principles under the Constitutional Taxation System. Subsequen-tly, we will address two tax institutions relating to tax reduction, namely, tax immu-nity and exemption, delving into the interpretation of immunity and exemption rules. We will then delimit the concept of export transactions, analyzing their taxation in Brazil and defining the purpose attributed by the Constitutional System to export transactions. Finally, we will build critical and scientific views on two issues under scru-tiny, concluding that (i) immunity to export income also extends to the Social Contri-bution on Profits ( CSL ), Provisional Contribution on Financial Transactions ( CPMF ), positive exchange variations from export income and sales to the Manaus Free Trade Zone ( ZFM ); and (ii) the ISS exemption rule reaches the services whose results (namely, benefit) were earned by the foreign taker
O presente trabalho busca analisar a abrangência da imunidade tributária das contribuições sociais sobre as receitas decorrentes de exportação, bem como o senti-do e o alcance da isenção tributária do Imposto Sobre Serviço de Qualquer Natureza ( ISS ) sobre a exportação de serviços. O trabalho compõe-se de cinco capítulos distintos. Inicialmente, cuida-se de delimitar o tema e demonstrar a importância do seu estudo, bem como estabelecer as premissas necessárias para o aprofundamento da discussão. Assim, nos dedicamos à análise de alguns aspectos relacionados às competências tributárias traçadas no Sis-tema Constitucional Brasileiro, mais especificamente à repartição de competências entre os entes políticos, à classificação dos tributos em espécies, às características das contribuições sociais, aos limites do poder reformador e à função da lei complemen-tar. Em seguida, tratamos da acepção de extrafiscalidade e analisamos sua influ-ência sobre os princípios informadores do Sistema Constitucional Tributário. Após, abordamos dois institutos tributários ligados à desoneração tributária, quais sejam: a imunidade e a isenção, aprimorando o estudo sobre a interpretação das normas imu-nizantes e isentivas. Posteriormente, delimitamos o conceito de operação de exporta-ção, examinamos sua tributação no Brasil e definimos qual é a finalidade atribuída pelo Sistema Constitucional às operações de exportação. Por fim, desenvolvemos uma visão crítica e científica dos dois temas que nos propomos a estudar, para concluir que (i) a imunidade das receitas decorrentes de exportação abrange também a Contribuição Social sobre o Lucro ( CSL ), a Contribu-ição Provisória sobre Movimentação Financeira ( CPMF ), a variação cambial ativa decorrente de receita de exportação e as vendas efetuadas à Zona Franca de Manaus ( ZFM ); e (ii) a norma isentiva do ISS alcança os serviços cujo resultado (entenda-se benefício) foi auferido por tomador estrangeiro

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33

Fuksová, Barbara. "Analýza uplatnění a přenositelnosti daňových ztrát v rámci EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165380.

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This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.

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34

Lindahl, Emelie. "Rätten till gränsöverskridande förlustutjämning ur ett svenskt perspektiv – En realitet eller ett spel för galleriet? : En juridisk analys med fokus på Regeringsrättens tolkning av de svenska koncernbidragsreglernas förenlighet med EG-rätten." Thesis, Linköping University, Department of Management and Engineering, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-52810.

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The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law. In order to achieve this purpose an extensive analysis of EC case law concerning cross-border loss relief as well as of the judgements of the Supreme Administrative Court is undertaken.

The results of the thesis show that the interpretation of the case law of the European Court of Justice concerning cross-border loss relief is far from obvious. Taken together the Marks & Spencer and Oy AA cases imply that deduction for cross-border group contributions to a parent company can be refused, irrespective of the existence of final losses. However EC law seems to include a right to deduction for cross-border group contributions to a subsidiary, provided that the subsidiary has final losses. A final loss exists if the subsidiary has exhausted all possibilities of having the losses taken into account in its state of residence. The Supreme Administrative Court allowed deduction for cross-border group contributions from a Swedish parent company to a foreign subsidiary within the EEA if the subsidiary was to be liquidated. Despite that deduction was allowed, some uncertainties remain regarding how this should be achieved in practice. On the contrary, deduction was refused for cross-border group contributions to both parent companies and between subsidiaries. With respect to Marks & Spencer and Oy AA the interpretation of the Supreme Administrative Court so far seems compatible with EC law.

Regarding the cases in which deduction for cross-border group contributions to foreign subsidiaries within the EEA was refused because the losses had been lost after some time according to internal tax rules in the subsidiary’s state of residence, it could however be questioned if this interpretation is compatible with EC law. Such losses should be considered final in the sense of Marks & Spencer. In the light of EC case law as well as the case law of the Supreme Administrative Court at least the wording of the group contribution rules should be considered contrary to EC law. Even if the application of the rules in practice should turn out to be fully compatible with EC law, it is nonetheless unacceptable from a perspective of rule of law and predictability to leave the Swedish group contribution rules in their present wording.

De svenska koncernbidragsreglerna innefattar inte någon rätt till avdrag för gränsöverskridande koncernbidrag om det mottagande bolaget inte är skattskyldigt i Sverige. Diskussion har förts kring reglernas förenlighet med EG-rätten. Den 11 mars 2009 avgjorde Regeringsrätten tio mål beträffande rätten till avdrag för gränsöverskridande koncernbidrag (fortsättningsvis koncernbidragsmålen). I tre av dessa mål medgavs avdrag för koncernbidrag från svenskt moderbolag till utländskt dotterbolag inom EES, trots att dotterbolaget inte var skattskyldigt i Sverige. Det huvudsakliga syftet med denna uppsats är att utifrån koncernbidragsmålen analysera huruvida Regeringsrättens tolkning beträffande rätten till avdrag för gränsöverskridande koncernbidrag är förenlig med EG-rätten. För att uppfylla syftet företas en omfattande analys av såväl EG-rättslig praxis beträffande gränsöverskridande förlustutjämning som Regeringsrättens domar i koncernbidragsmålen.

Uppsatsens resultat visar att tolkningen av EG-domstolen praxis beträffande gränsöver-skridande förlustutjämning inte på något sätt är självklar. Sammantaget tyder dock domarna i målen Marks & Spencer och Oy AA på att avdrag inte måste medges för gränsöverskridande koncernbidrag till moderbolag. Däremot synes EG-rätten inkludera en rätt till avdrag för gränsöverskridande koncernbidrag till dotterbolag, förutsatt att dotterbolaget har slutliga förluster. En slutlig förlust föreligger om dotterbolaget uttömt möjligheterna att utnyttja förlusten i hemviststaten. Regeringsrätten medgav i koncernbidragsmålen avdrag för gränsöverskridande koncernbidrag från svenskt moderbolag till ett utländskt dotterbolag inom EES om dotterbolaget skulle likvideras. Trots att avdrag medgavs i denna situation kvarstår vissa oklarheter med avseende på hur detta ska uppnås i praktiken. Däremot vägrades avdrag för gränsöverskridande koncernbidrag till såväl moder- som systerbolag. Mot bakgrund av Marks & Spencer och Oy AA synes Regeringsrättens tolkning så långt som huvudregel vara förenlig med EG-rätten.

Beträffande de mål där avdrag för gränsöverskridande koncernbidrag till dotterbolag vägrades då förlusterna i dotterbolaget hade gått förlorade efter viss tid enligt interna skatteregler i dotterbolagets hemviststat, kan emellertid ifrågasättas om denna tolkning är förenlig med EG-rätten. Sådana förluster bör nämligen vara att betrakta som slutliga i den meningen som avsågs i Marks & Spencer. Mot bakgrund av både EG-domstolens praxis och Regeringsrättens domar i koncernbidragsmålen får anses att åtminstone koncernbidragsreglernas ordalydelse står i strid med EG-rätten. Även om tillämpningen av koncernbidragsreglerna till fullo skulle visa sig vara förenlig med EG-rätten, är det oacceptabelt ur ett rättssäkerhets- och förutsebarhetsperspektiv att utan andra åtgärder lämna de svenska koncernbidragsreglerna i deras nuvarande utformning.

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Eli, Sidirlei da Silva. "Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC." Universidade do Estado de Santa Catarina, 2011. http://tede.udesc.br/handle/handle/218.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
This dissertation analyzes the influence of organizational capacity on the governmental decisions of issuing tax relief in Santa Catarina state. The study is based on the propositions of Olson (1971) who uses an economic approach to understand individual and organizational activity by emphasizing the costs and benefits individuals bear by engaging in collective action. The objective is to understand why certain interest groups (business categories) have more influence on State actors than others. The study uses both qualitative and quantitative methodologies for collecting and analyzing data. The qualitative part was conducted through semi-structured interviews with public officials in the Treasury Department to map the agenda building process. The quantitative part was carried out by collecting and analyzing the data needed for testing the hypotheses using the following variables: organizational capacity, size, revenue, geographical location and jobs generated by the business categories. The sources of primary data were the Tax Administration System of Santa Catarina, and the regulations and the list of matching credit (crédito presumido) in the 2003 2010 timeframe. The data analysis was carried out by crossing the information on the independent variables (business categories) with the dependent variable (tax relief), through statistical analysis of correlation between variables and multiple linear regression. The results of the study do not support the propositions of Olson. Rather, decisions to grant matching credit proved to be more likely in numerous business categories (r = 0.236), in business categories that generate more jobs (r = 0.378) and in business categories that generate more revenue (r = 0.392). Geographical localization proved to be sterile to the analysis. Also contrary to Olson's propositions, the test between the independent variable "organizational capacity" and the dependent variable showed a negative correlation (r = - 0.283). The results of the qualitative part of the research showed that the agenda building is not transparent, and there are no criteria for the entry and the proceeding of applications of matching credit. Moreover, the governor holds unrestricted autonomy to grant tax benefit, and the decisions respond primarily to the war tax between Brazilian states. And as a general conclusion from the quantitative part, the small business categories or privileged had less chance of getting the tax benefit that the major business categories or latent
Esta dissertação analisa a influência da capacidade organizativa no processo de construção da agenda governamental de concessão de crédito presumido do ICMS em Santa Catarina. Partese das proposições de Olson (1971) que utiliza uma abordagem econômica para entender a atividade individual e organizacional, ao enfatizar os custos e os benefícios relacionados com o engajamento individual em ações coletivas. Busca-se aqui entender porque determinados grupos de interesses (categorias empresariais) têm mais influência sobre atores estatais e, em razão disso, obtêm benefícios fiscais, enquanto outras categorias empresariais não conseguem. O estudo fez uso de metodologia qualitativa e quantitativa de coleta e análise de dados. A parte qualitativa foi viabilizada por meio de entrevistas semiestruturadas com servidores da Secretaria da Fazenda para identificar como ocorre o processo de construção da agenda. A parte quantitativa foi viabilizada por meio de coleta e análise dos dados para a realização de testes de hipóteses com uso das seguintes variáveis: capacidade organizativa, tamanho, faturamento, localização geográfica e empregos gerados pela categoria empresarial. As fontes de dados primários foram o Sistema de Administração Tributária de Santa Catarina, e os dispositivos regulamentares e a lista de Créditos Presumidos do período de 2003 a 2010. Para a análise dos dados foi feito o cruzamento das informações das variáveis independentes, que se referem às categorias empresariais, com a variável dependente que se refere à consecução de crédito presumido de ICMS, por meio de análises estatísticas de correlação entre variáveis e regressão linear múltipla. Os resultados encontrados neste estudo não dão sustentação às proposições de Olson. Pelo contrário, as decisões de concessão de crédito presumido a categorias empresariais demonstraram-se mais prováveis em categorias empresariais numerosas (r=0,236), em categorias empresariais que geram mais empregos (r=0,378) e em categorias empresariais que geram mais faturamento (r=0,392). A variável localização geográfica da categoria empresarial demonstrou-se pouco útil para as análises feitas. Também contrário às proposições de Olson, o teste entre a variável independente capacidade organizativa e a variável dependente consecução de crédito presumido , pois demonstrou uma correlação negativa (r= - 0,283). Os resultados da pesquisa qualitativa levam a crer que o fluxo de montagem da agenda não é transparente, porque não há critérios para entrada e trâmite dos pedidos de crédito presumido. Além disso, há autonomia irrestrita do Governador para a concessão, e a política de benefício fiscal do crédito presumido responde, prioritariamente, à guerra fiscal. E como conclusão geral identificou-se que, as categorias empresariais pequenas ou privilegiadas tiveram menor chance de conseguir benefício fiscal que as categorias empresariais grandes ou latentes, no período estudado

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Jacobsson, Therese, and Jessica Palmqvist. "Internationell kompetensförsörjning : tre svenska företags erfarenheter av expatriering och expertskatten." Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3705.

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Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?

Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.

Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.

Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna. Samtliga undersökningsobjekt ställer sig positiva till användandet av expatriering och använder det främst vid behovsdrivna uppdrag. Företagen använder sig av expatriering vid både korta och långa uppdrag. Expatriering är en anställningsform som är förknippad med mycket höga kostnader för företagen och för att kunna behålla konkurrenskraften på de internationella marknaderna finner företagen det absolut nödvändigt med politiska incitament i form av skattelättnader för att kompetensförsörjningen fortsättningsvis ska kunna fortsätta. Det politiska incitament som idag förekommer i form av expertskatten har visat sig inte nyttjas i särskilt stor utsträckning av olika anledningar och med anledning av detta ställer vi oss kritiska till om expertskatten verkligen fungerar i förhållande till dess syfte.

Problem: How do Swedish multinational companies use expatriation? How does the tax relief for foreign key personnel function in relation to its purpose according to the companies? What consequences does the use or non-use of tax relief for foreign key personnel according to the companies?

Purpose: The purpose is to examine how Swedish multinational companies use expatriation as maintenance of competence and in that perspective, analyze whether the tax relief for foreign key personnel function in relation to its purpose.

Method: A cross-sectional survey was conducted for collection of the empirical material. Primary data were collected through interviews from three companies. Some additional secondary data have also contributed to the study.

Conclusion: At times when companies are not being able to meet their core competencies necessary for a local market, expatriation is a method available to use. Expatriation leads to a knowledge transfer across national borders. All survey items are in favor of using expatriation and use it primarily when they have a need-driven mission. The companies use expatriation at both short and long-term missions. Expatriation is associated with very high costs and to maintain competitiveness on international markets, the companies find it absolutely necessary to be able to use political incentives in the form of tax relief for foreign key personnel. The political incentives that currently exist in the form of tax relief for foreign key personnel have been identified as not used to any great extent for various reasons. Because of the results in this thesis we are critical about whether the tax relief for foreign key personnel actually works in relation to its purpose.

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Červená, Lucie. "Osvobození od osobního důchodové daně jako faktor formulující míru zdanění v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124588.

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In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.

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Peres, Célia Mara. "Dano moral: da natureza da indenização aos critérios para fixação do Quantum." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/7332.

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The present dissertation turns on punitive damages, the nature that they assume in the Brazilian legal system and the problematic around the quantum that must be awarded to the victim. This work intends to demonstrate the importance assumed by the study of the punitive damages in the national and world-wide scene, once the practice of this illegal conduct confronts the constitutional principle that guarantees the respect of the dignity of the human being, by violating the rights of the personality. Still, it tries to detach the difficulties to find an ideal way to award the victim the fairest relief, which is generally pecuniary, without compromising the legal relationship balance. In order to make some considerations about the subject proposed, it was necessary to make a previous study about the civil liability, by dealing with its evolution and principles and focusing on the different aspects around the punitive damages, such as the concept, indemnity, doctrines, trajectory of the former court decisions and the recognition of the man as the centre of the legal system, relegating the patrimony to a second plan. The compilation method was used during the development of this study, also the research of jurisprudence and comparative legislation. Laws and projects of law which are in transaction process had been mentioned as well. From this study, we can infer that instead of applying tax rates, the legal arbitration continues to be the best way to award the damage, since the magistrates observe the real necessity of basing their decisions and discriminating, in a individualized way, each of the judgments already consecrated by the doctrine and the jurisprudence, and mainly, the reasons that took them into that conclusion
A presente dissertação de mestrado versa sobre o dano moral, voltada à natureza que assume no sistema jurídico brasileiro e à problemática em torno dos critérios utilizados para a fixação do quantum indenizatório. Objetiva demonstrar a sua importância no cenário nacional e mundial, por se caracterizar prática que afronta o princípio constitucional do respeito à dignidade da pessoa humana, além de violar os direitos da personalidade. Procurar-se-á destacar, ainda, a preocupação e dificuldades existentes, na busca da maneira ideal para a fixação da indenização, de forma a entregar ao ofendido a mais justa reparação, geralmente pecuniária, sem, contudo, comprometer o equilíbrio das relações jurídicas. Para que fosse possível tecer as considerações e conclusões sobre o tema proposto fez-se necessário um estudo prévio da responsabilidade civil, abordando seus fundamentos e evolução, com enfoque em diversos aspectos que envolvem o dano moral, tais como seu conceito, indenizabilidade, trajetória doutrinária, legislativa e jurisprudencial, e o reconhecimento do homem como centro do ordenamento jurídico, relegando-se ao patrimônio um segundo plano. No desenvolvimento do trabalho foi utilizado o método de compilação, aliado à pesquisa de jurisprudência e legislação comparada. Foram abordadas as leis que tratam do assunto e projetos de lei que se encontram em tramitação. Concluiu-se que ao contrário da tarifação, o arbitramento judicial continua a ser o melhor meio para a aferição e fixação do valor indenizatório, desde que os magistrados observem a real necessidade de fundamentação dos julgados, apontando, de forma individualizada, cada um dos critérios já consagrados pela jurisprudência e doutrina com o seu respectivo valor e, principalmente os motivos que o levaram àquela conclusão no caso concreto

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Jareš, Martin. "Daňové úlevy v České republice." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77036.

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The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.

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Uhry, Daniel. "Avaliação e critério para a utilização de semeadora com sistema de taxa variável de sementes na cultura da soja." Universidade Federal de Santa Maria, 2013. http://repositorio.ufsm.br/handle/1/3611.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico
Precision agriculture (PA) is an activity considered quite recent and many studies have been conducted in this area. New technologies towards AP were made available over a short time and should be better studied, in order to prove their contribution to production systems. Among the new technologies, planters with variable seed and fertilizer metering systems are being developed. On these machines, the driving of feeder mechanisms is done by a hydraulic motor powered by power take off (PTO) or by tractor s hydraulic system itself. It is assumed that different ways of driving the feeder system in seeders can cause different demands of tractor power, and influence the performance of the whole tractor-planter system and even longitudinal distribution of seeds. One of the goals of this study was to evaluate the performance of planter and tractor system, working three different speeds. Another goal was to determine whether terrain relief can be used as a parameter to use variable rate of seeds in soybean culture. An experiment varying sowing density on different terrain relief aiming improved grain productivity was designed. Two experiments were conducted at the farm Limburgia, belonging to Van Ass Seeds, in the municipality of Palmeira das Missões, Rio Grande do Sul. For the first experiment, the tractor planter system was tested in three speeds evaluating tractor slippage, tractive force and fuel consumption; initial and final plant stand as well as seed longitudinal distribution and grain productivity were evaluated. As a result it was found that the variation in operation speed did not influence the tractive force, tractor wheel slippage nor fuel consumption or soybean grain productivity. In the second experiment, the behavior of two soybean cultivars, in five planting densities at three locations (top, hillside and plains), was evaluated in irrigated area by center pivot. Initial stand of plants, soil water availability over the cycle, final stand of plants and productivity were evaluated. Grain productivity differed due to terrain position and according to the cultivars tested. Referring to this experiment the relief can be used as a factor in decision making, concerning the use of variable seed rate in soybean sowing.
A agricultura de precisão (AP) é uma atividade considerada recente e muitos estudos vêm sendo realizados nessa área. Novas tecnologias voltadas a AP são disponibilizadas num curto espaço de tempo, devendo ser melhor estudadas, com vistas a comprovar sua contribuição aos sistemas produtivos. Dentre as novas tecnologias, destacam-se as semeadoras-adubadoras com sistema de taxa variável de sementes e adubo. Nessas máquinas, o acionamento do mecanismo dosador é feito por um motor hidráulico acionado pela Tomada de Potência (TDP) ou pelo sistema hidráulico do trator. Pressupõe-se que diferentes formas de acionamento do sistema dosador em semeadoras possam ocasionar diferentes demandas de potência do trator, influenciar no desempenho do conjunto trator-semeadora e na distribuição longitudinal de sementes. Com isso, um dos objetivos do estudo foi avaliar o desempenho do conjunto trator semeadora com sistema de taxa variável, em três diferentes velocidades de deslocamento. Outro objetivo visou determinar se o relevo pode ser usado como parâmetro para utilização de taxa variável de sementes na cultura da soja. Assim, foi analisado se a variação da densidade de semeadura em função do relevo pode melhora a produtividade de grãos por área. Foram conduzidos dois experimentos na granja Limburgia, pertencente a Sementes Van Ass, no município de Palmeira das Missões, RS. Para o primeiro experimento, foi testado o desempenho do conjunto trator semeadora em três velocidades de deslocamento, avaliando quanto ao patinamento, força de tração, consumo de combustível; estande inicial e final de plantas; distribuição longitudinal de sementes na linha; e produtividade de grãos. Como resultados observou-se que a variação na velocidade de operação não influenciou a demanda de força de tração, patinamento, consumo horário de combustível e produtividade de grãos, porém, influenciou a eficiência em tração, potencia útil na barra, consumo específico de combustível, e distribuição longitudinal de plantas. No segundo experimento, foi avaliado o comportamento de duas cultivares de soja, em cinco densidades de semeadura e em três locais distintos do relevo (topo, encosta e baixada), em área irrigada por pivô central. As variáveis analisadas foram estande inicial de plantas; disponibilidade hídrica ao longo do ciclo; estande final de plantas; e produtividade de grãos. A produtividade de grãos diferiu estatisticamente entre os locais do relevo e entre as cultivares testadas. Analisando os dados desse experimento, conclui-se que o relevo pode ser usado como fator na tomada de decisão, referente ao uso de taxa variável de sementes, na semeadura da soja.

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Najberg, Sheila. "Privatização de recursos públicos: os empréstimos do sistema BNDES ao setor privado nacional com correção monetária parcial." reponame:Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social, 1989. http://web.bndes.gov.br/bib/jspui/handle/1408/15687.

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Dissertação (mestrado) - Departamento de Economia, Pontifícia Universidade Católica do Rio de Janeiro, Rio de Janeiro, 1989. Bibliografia: p. 137-140.
This dissertation analyses the implicit give away of public funds that resulted from the partial indexation of BNDE'S loans to private domestic enterprises, during the second half of the seventies. The analysis of 13.350 long term financing contracts allowed the estimation of the values that were transfered and its distribution amongest beneficiaries.
A tese analisa a doação implícita de recursos públicos, que resultou da concessão de financiamentos pelo Sistema BNDES ao setor privado nacional, com cláusula de correção monetária parcial, na segunda metade da década de setenta. A partir da análise de cerca de 13.350 contratos de empréstimos de longo prazo, estima-se o valor das transferências patrimoniais envolvidas e, examina-se sua distribuição entre os beneficiários.

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KERRIEN, ANNICK, and Christiane Bonnelle. "Caracterisation par microscopie a effet tunnel et microscopie de force atomique a l'air du silicium(000) implante : effet des dopants et du taux de dopage sur le relief et la conductivite de surface." Paris 6, 1993. http://www.theses.fr/1993PA066131.

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Ce travail est consacre a l'etude du silicium implante par microscopie a effet tunnel et microscopie de force atomique a l'air. Avant caracterisation, la surface du silicium est desoxydee avec une solution d'acide fluorhydrique choisie en fonction du substrat, pour ne pas alterer la surface. Nous nous sommes principalement interesses au fort dopage p. La surface est passivee par l'hydrogene apres le traitement chimique. La reoxydation est tres lente et les mesures en microscopie a effet tunnel et microscopie de force atomique n'evoluent pas pendant deux heures de sejour a l'air. En raison de la tres grande resolution spatiale de ces microscopes, nous avons pu mettre en evidence des defauts de surface dus a l'emergence de dislocations en surface. Nous nous sommes ensuite interesses a l'etude des jonctions pn du silicium. Des echantillons de type p ou n ont ete implantes preferentiellement avec de l'arsenic ou du bore. La microscopie a effet tunnel et la microscopie de force atomique permettent de localiser les zones dopees en raison de la difference de conductivite avec le substrat et des deformations de reseau dues a l'implantation ionique. En effet, les implantations d'arsenic et de bore provoquent une augmentation de volume du reseau de silicium mesurable en surface. Cet accroissement du reseau depend de la quantite d'ions implantes

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Berto, Carla. "Milagres constantes e inconstantes : varia??es no discurso jesu?tico : 1610-1640." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2006. http://tede2.pucrs.br/tede2/handle/tede/2340.

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A an?lise em quest?o prop?e reconsiderar o estudo do milagre, recorrente na documenta??o jesu?tica, privilegiando os elementos articulados no discurso religioso que acompanham e culminam no fen?meno. Os milagres foram selecionados na Cole??o De Angelis, no per?odo entre 1610 e 1640. Deve se ter presente a grande quantidade de registros destes fen?menos nas cartas jesu?ticas, apontando o fen?meno como um dos ?pices da experi?ncia religiosa dos inacianos. Parece, assim, ficar evidente a constru??o de um modelo, bem como os necess?rios filtros mission?rios que um relato de milagre deveria percorrer: num primeiro momento, enfatizar o grau de gentilidade e a??o demon?aca (ou ent?o, exemplificando modelos de cristandade), para logo em seguida apresentar a conclus?o - interpreta??o conduzida pelo jesu?ta, relator/filtro/divulgador. Quando este se apresenta na condi??o de autor das cartas, bem como a personagem relatora do fen?meno, o milagre evidencia-se como um modelo idealizado, caracter?sticos como casos de edifica??o. Detendo a aten??o sobre estes elementos modelares, percebe-se que na medida em que o jesu?ta deixa de se constituir personagem ativa no fen?meno, os elementos do relato modificam-se. O julgamento sobre a validade celeste, em rela??o ao milagre, seria concedido pelo mission?rio, assim como poderia classific?-lo como a??o demon?aca.

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Louren?o, Lais da Silva. "O retorno dos jesu?tas ao Brasil: o caso ituano entre 1856-1918." Pontif?cia Universidade Cat?lica de Campinas, 2017. http://tede.bibliotecadigital.puc-campinas.edu.br:8080/jspui/handle/tede/1078.

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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES
The present research, looks for analyze the trajectory of Jesuit clergy, settled down in Itu since the ?return? of the Order in 1856 to 1918, when themselves moved to S?o Paulo. Before, as one of the most important shelters of the regalist clergy formation ? like Diogo Ant?nio Feij? ? Itu, became one of the focal point of Jesuits? setting in the moment of the Order?s return to Brazil. This fact reveals itself inside the ultramontane revolts context, starting in 1844, when the priority guidelines was the normalization of clergy formation, the affirmation papal infallibility and the subordination of the church to Rome. Those remodels were realized through the actions from different people, including the laymen ? presents inside the Christian brotherhood ? and religious orders, that settled in Brazil since the second half of XIX century, as well. Between of them, the Jesuits had a remarkable role inside south of Brazil and then, in Itu small village, where it used to be the stage of ultramontane actions. Using the background of that moment, when happened the transition related of the mindset changing about the church and its relationship with the state ? process called ?Romanization? by historiography ? this research, attempts to understand which were the methods of Itu's Jesuits Clergy, figuring out the intern strategies suggested by them and between them which ones, the education and the media were the most fundamental ones. Through the analyze of the religious speech proposed by Orlandi (1983), it looks to comprehend the articulations between the fundamental elements of Order, the instructions from Rome (the dictates of Pope Pio IX, since the Encyclical Quanta Cura by the September convention od 1864, followed by Syllabus Errorum) and, the local contingencies of Itu?s society. It still aims observing the conflict of the dynamic between the representative of the Order and the power instances in local and provincial aspects, minding this action did not restrict only the religious field, ?cause this relation was determined also by the deep and complex relationship of religion and politics as Pierre Bourdieu alerts. In the same way, seeks to understand how the doctrine aspect, based in the order tradition, was modeled and influenced by new representative ideals in occidental modernity, as the progress, the science and the education. Therefore, this research shall collaborate with the comprehension of the assumed directions by ultramontanes reforms happened in Brazil during the XIX century, and the problematization of concepts solidified in historiography about the ?Romanization? process.
A presente pesquisa busca analisar a trajet?ria dos cl?rigos jesu?tas instalados em It?, desde o retorno da Ordem, em 1856, at? 1918, quando transferem-se para S?o Paulo. Antes um dos principais redutos da forma??o regalista de cl?rigos ? como de Diogo Antonio Feij? ?, It? tornou-se um dos locais de fixa??o dos jesu?tas no momento do retorno da Ordem ao Brasil. Tal fen?meno se insere no contexto das reformas ultramontanas, iniciadas em 1844, cujas principais diretrizes eram: a normatiza??o da forma??o clerical, a afirma??o da infalibilidade papal e a subordina??o da Igreja a Roma. Tais reformas foram realizadas atrav?s da a??o de diversos atores, n?o podendo dispensar a participa??o de leigos ? presentes nas irmandades ? e das Ordens Religiosas, as quais instauraram-se no Brasil a partir da segunda metade do s?culo XIX. Dentre estas, os jesu?tas exerceram papel marcante no sul do Brasil e na ent?o Vila de It?, local que se tornara palco da atua??o ultramontana. Tomando como pano de fundo o momento em que se verificava uma transi??o em rela??o ? orienta??o do modelo de Igreja Cat?lica proposto, bem como de seu relacionamento com o Estado - processo denominado pela historiografia como ?romaniza??o? -, a presente pesquisa buscar? compreender quais as estrat?gias de atua??o adotadas pelos cl?rigos jesu?tas instalados em It?, dentre as quais a imprensa e a educa??o demonstraram-se fundamentais. Atrav?s da an?lise do discurso religioso proposta por Orlandi (1983), buscou-se compreender as articula??es entre os princ?pios fundamentais da Ordem, as orienta??es provindas de Roma (os ditames do Papa Pio IX, a partir da enc?clica Quanta Cura de 8 de dezembro de 1864, seguida pelo Syllabus errorum) e as conting?ncias locais da sociedade ituana. Visa, ainda, observar a din?mica conflitiva entre os representantes da Ordem e as inst?ncias do poder local e provincial, compreendendo que sua a??o n?o se restringiu ao campo religioso, j? que tamb?m fora determinada pelas profundas e complexas rela??es entre este campo e o pol?tico, conforme alerta Pierre Bourdieu. Da mesma forma, visa compreender como o aspecto doutrin?rio, baseado na tradi??o da Ordem, fora moldado e influenciado pelos novos ideiais em voga representativos da modernidade ocidental, tais como o progresso, a ci?ncia e a educa??o. Dessa forma, a presente pesquisa busca colaborar na compreens?o dos rumos assumidos pelas reformas ultramontanas ocorridas no Brasil durante o s?culo XIX, bem como na problematiza??o de interpreta??es consagradas pela historiografia sobre o processo de ?romaniza??o?.

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Bourgeot, Rémi. "Currency Wars or Monetary Relics : The Global Monetary Regime in Light of Real Exchange Rate Misalignments." Thesis, Paris, EHESS, 2019. http://www.theses.fr/2019EHES0161.

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Depuis l'éclatement du système de Bretton Woods, de nombreux gouvernements et banques centrales sont restés attachés à l'objectif d'un taux de change nominal stable ou fort. Cette tendance, dans un contexte de libéralisation des capitaux et de mondialisation, s'est traduite par des épisodes prolongés, parfois graves, de déséquilibre du taux de change réel, caractérisé par d'importants déficits extérieurs. Le mouvement de convergence et d'unification monétaire dans la zone euro a été un exemple de cette vision de la stabilité monétaire, influencée par les codes de l'étalon-or classique. Les cas contraires de sous-évaluation d'origine politique dans le contexte de la mondialisation ont été largement commentés, notamment en ce qui concerne la Chine. Toutefois, de nombreuses économies émergentes ont elles aussi établi par le passé des références monétaires rigides, propices à une surévaluation réelle ou se sont félicitées de l'afflux massif de liquidités à l'échelle mondiale, considérées comme soutenant la « performance » de leur monnaie et stimulant la croissance pendant quelque temps. Dans le contexte de la mondialisation des flux de capitaux, l'objectif de stabilité nominale, que ce soit en Europe ou dans diverses économies émergentes, a entraîné une instabilité monétaire accrue. Cet environnement monétaire, qui se caractérise par l'accent mis sur les références nominales, des liquidités mondiales massives et l'activisme des banques centrales, est lié à une évolution de l'analyse économique et des politiques vers une version en mutation du monétarisme, maintenant sous sa forme expansionniste, face aux tendances déflationnistes. Après s'être concentrée sur la lutte contre l'inflation à ses débuts, le ciblage d’inflation monétariste a évolué ces dernières années vers l'assouplissement quantitatif et les taux négatifs.Cette thèse vise à caractériser le régime monétaire mondial en analysant des cas concrets de déséquilibre du taux de change réel et leurs conséquences sur les facteurs productifs réels, notamment en termes de coûts salariaux et de productivité, en Europe, au Japon et dans les grands pays émergents. Une interprétation du traitement politique des bulles d'actifs et des doctrines de gestion de crise, de plus en plus réduites aux outils monétaires, permet de tirer des conclusions supplémentaires sur les représentations économiques qui sous-tendent le système monétaire qui a émergé dans la foulée du monétarisme, suivant ses métamorphoses historiques
Many governments and central banks have remained committed, since the breakup of the Bretton Woods system, to the goal of a stable or strong nominal exchange rate. This tendency, in a context of capital liberalisation and globalisation, has resulted in extended—sometimes severe—episodes of real exchange rate misalignment, typified by large current account deficits. The movement of monetary convergence and unification in the Euro zone has been a case in point of this vision of monetary stability, informed by the codes of the classical gold standard. Opposite cases of politically-induced undervaluation in the context of globalisation have been widely commented, especially with regards to China. However, many emerging economies too have established rigid monetary references conducive to real overvaluation in the past or welcomed the massive influx of global carry-trade liquidities, seen as supporting the ‘performance’ of their currency and spurring growth for some time. In the context of globalised capital flows, the aim of nominal stability, whether in Europe or across various emerging economies, has resulted in increased monetary instability. This monetary environment, which is typified by the focus on nominal references, massive global liquidities, and central banks’ activism, is linked to a shift in economic analysis and policymaking towards a mutating version of monetarism, now in its expansionary form, in the face of deflationary trends. After focusing on combating inflation in its infancy, monetarist inflation-targeting has moved to QE, negative rates and forward guidance in recent years.This dissertation is aimed to characterise the global monetary regime by analysing concrete cases of real exchange rate misalignment and their consequences on real productive factors, especially in terms of labour costs and productivity, in Europe, Japan and large emerging economies. An interpretation of the political treatment of asset bubbles and crisis management stances, increasingly reduced to monetary tools, makes it possible to draw further conclusions as to the economic perceptions underpinning the monetary system which has emerged in the footsteps of monetarism, following its historical transformation

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46

Uys, Odette. "Bilateral tax treaties: is sufficient relief provided in triangular tax situations?" Thesis, 2014. http://hdl.handle.net/10539/15223.

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Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014.
With the international platform for cross border investment and economic development growing year on year at a steady pace, it has become apparent that bilateral income tax treaties do not always operate effectively in multilateral tax situations. Global transactions involving more than two states are certainly not uncommon and it could be said that the most fundamental issue in international taxation is double taxation resulting from the taxing rights of different tax jurisdictions that ‘overlap’ with regard to, generally speaking, one taxpayer or one declared income stream. Multilateral tax situations, commonly known as triangular cases, occur where tax incidence on a particular stream of income is triggered in three countries. These situations typically arise where a person who is a tax resident in two respective countries for tax purposes (a dual resident), or a person who is a tax resident in one country and has a permanent establishment in another, is earning revenue of which the source is in a third country. Taxing rights and jurisdictions of the three countries involved could potentially be in conflict with each other and therefore such situations may bring about lawful international triangular taxation or double taxation which will inevitably discourage enterprises from continuing investment and development internationally. Broad multilateral treaties in the income tax arena are not common1, and most treaties are still of a bilateral nature, i.e. generally addressing tax scenarios where only two specific countries are involved. The Organisation for Economic Cooperation and Development’s (’the OECD’)Model Tax Convention states this: There are no reasons to believe that the conclusion of a multilateral tax convention involving all Member countries could now be considered practicable. The Committee therefore considers that bilateral conventions are still a more appropriate way to ensure the elimination of double taxation at the international level.2

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47

余景仁. "The fundamental rights of taxpayers-focus on tax assessment, tax penalty and tax relief." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/19158647692465627802.

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Su, Hsiu Fang, and 蘇秀芳. "The Study on the Problems of Land Tax Relief." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/8852xg.

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碩士
國立高雄應用科技大學
財富與稅務管理系碩士在職專班
104
In order to achieve specific goals, such as economic development, promote land use, improve social welfare and public interests, etc., Government has facilitated land tax law and related regulations provide for the waiver provisions such as direct taxes relief to applicants, and land tax related rental-tax provisions, but these are scattered in various regulations, and it’ s mandate belongs to different governing authorities. On the other hand, as the general public gains more understanding of the related acts then in the past, they will gradually grow more conscious of protecting they own property rights. Thus there has been a growing trend of contentious cases related to tax relief on land tax been put forward. Coupled with the excessive amount of current land tax deduction items without a clear method of checking the standard and rules, which will cause disputes and difficulties during actual implementation. This research will investigate the legitimacy and fairness of the related regulation on the land tax relief. This study’s main focus is on the land tax relief of privately owned land, via the investigation of current laws related to land tax. Further supported by case study that looks into different perspectives, from the statues and in practice. Via other inductive methods, the result found the main reasons for disputes between both parties are as below: 1. Related legislation are unclear, which can easily create misunderstanding. 2. Most land tax relief regulations are scattered in various special legislations, creating difficulties in understanding and execution. 3. Communications between Related departments need to improve. 4. Tax officials needs to improve of implementation of legislation. This study suggests that the un-timely improvements to outdated legislation will easily cause confusion. Which requires constant amendments and proper notification, to allow the general public to have the correct understanding of the related tax legislations. This should result in the reduction of the taxpayer apply for administrative memedy cases. This should improve the relations between the government and the public as the land tax legislation becomes fairer and increase the tax revenue for the government.

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LIAO, LI-CHIU, and 廖麗秋. "The Study of Local Tax Administrative Relief from Pingtung County." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mxx79e.

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碩士
國立屏東大學
國際貿易學系碩士班
107
In recent years, with the rising public awareness, the people's expectations and demands for the government have continued to increase. Taxation is a precious and limited resource that is indispensable for government administration. In addition to taxation according to law, it is inevitable that both parties will have different legal opinions. In order to protect the rights and interests of the people, administrative sanctions for illegal or improper, there should also be a smooth administrative relief channel, "Review" and "Appeal" are a part of administrative relief, to compensate for the damage to the people's rights and interests and to ensure proper tax administrative relief, to maintain the government's tax revenue, through the operation of the test, clarify the advantages and disadvantages of the administrative relief system, strengthen the taxation education and propaganda work, in response to regulations that easily cause misunderstandings among the people, to safeguard social justice and reconcile the overall interests of the country. 　　This study takes the Pingtung County Government Finance and Taxation Bureau as the main axis of the tax collection, such as: stamp duty, license tax, land price tax, Tianfu (scheduled before the completion of the draft), land value-added tax, housing tax, deed tax, entertainment tax and special tax. It is subject to the application review and the case of the appeal, supplemented by the types of administrative relief as stipulated in the Tax Collection Law and the Pleading Law. The case is studied from 102 to 106 years, and the application for review and referral of the petition is for the natural or legal person. The situation, the proportion of tax distribution in each locality, whether the tax amount in the application review case is equal, the distribution of the review decision and the outcome of the appeal decision, the decision of the review decision and the outcome of the appeal and the relevance of each tax purpose, and the understanding of the administrative disciplinary action of the original disposal authority Whether there is any negligence, whether the people have misinterpreted the legal orders or administrative rules, through the mechanism of consultation, soliciting opinions and communication between the two parties, and then withdrawing the investigation or appealing to reduce the source of the lawsuit, and whether the results of the review decision or the appeal decision are legal and objectivity. 　　The results of this study show that the number of administrative reliefs issued by natural persons or legal persons is significantly different by the chi-square test. The proportion of tax distribution in each locality is also significantly different. The average tax amount of natural persons or legal persons is not equal. And the decision to appeal does not present the same decision. Through the contingency check, the results of the review decision and the appeal decision are independent and irrelevant to each tax item. Using the single factor variance analysis, the average tax amount for each tax item is also not equal. 　　During the study period, the taxation relief procedure was highly controversial. The taxpayer's rights protection law was implemented. Whether to increase the complexity of administrative relief or extend the administrative relief period should be discussed by follow-up researchers.

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Shen, Yu-lin, and 沈玉琳. "Research on the Tax Relief Laws for Cultural and Arts Groups." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/68910488553931472955.

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碩士
國立中正大學
政治學所
97
As the economy grows, most people already live with enough material to meet their basic needs. Also as the national income level and the standard of education rises, people are increasingly trying to pursue a higher quality of spiritual life. Therefore, the demand for culture and arts is also growing daily. In recent years, the advanced countries in the world are paying more and more attention to the economic benefits generated by culture activities, even to the point of declaring that the age of cultural economics has come. Taiwan is also not lagging behind the mainstream of the world economy. From the central government to the local government, government officials as well as people consistently researched and planned the positioning and the future development strategies for Taiwan’s culture and creative industry in recent years. Taiwan''s tax laws use mostly "tax incentives" as an important means to promote cultural and arts development. Many regulations scatter around in all relevant laws. However, if Government hopes to encourage individuals or enterprises to provide more cultural and arts activities through the use of tax incentives and thus provide social welfare and improve the standard of our culture and arts, the tax incentives taken need to be assessed carefully and prudently whether the damages incurred to the fairness of the tax laws is less than the benefits to be reared for the measures taken. If the benefit is not larger than the damages, it is not possible to promote the development of the cultural and arts activities and enhance their quality even though tax benefits and other incentives are given. There are many tax incentives. If taxpayers can take advantages of them as part of their tax planning, that is, as legitimate ways to reduce their tax liabilities, it will be a "win-win" situation for the nation as well as those taxpayers. However, if they are used as a disguise for tax avoidance or tax evasion, the good intention of legislators for the tax incentive will be lost. To prevent taxpayers from using public cultural and arts organizations for the purpose of tax avoidance or tax evasion, Government should not only investigate suspicious activities completely but also improve the tax inspection and examination mechanism so that tax incentives can achieve the true intention of legislators.

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Dissertations / Theses on the topic 'Tax relief'

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