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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.
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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.
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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.
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Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.
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Kenchington, David Graham. "Is the Average Dividend Tax Penalty of Investors Capitalized into Expected Returns?" Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/306917.
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Capital asset pricing models predict the tax penalty capitalized into expected returns reflects the average tax rate of all investors in a market (average rate theory). To test this theory, I argue stock markets in developed European countries and the U.S. form an integrated market, where the tax capitalized reflects the average rate of investors across these countries. If this is the case, when the U.S. dividend tax rate was cut by 60 percent in 2003, the average rate theory predicts a decrease in the tax capitalized in European stocks. In contrast, firms in less integrated European countries should react significantly less to the U.S. tax cut. Finally, I test a prediction from Desai and Dharmapala (2011) that because of market integration the magnitude of the reaction to the tax cut should be the same for firms in the U.S. and developed European countries. The results in this paper support these predictions.
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Modise, Kagiso Eagile. "Media Coverage and the Cross Section of Stock Returns A Probe into the JSE." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31081.
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Through reaching a wide-ranging population of investors, both institutional and individual, mass media coverage of stocks markets can alleviate financial information frictions and consequently affect the valuation of securities even when it does not present genuine news. The empirical objective of this research is to investigate this hypothesis by studying media reporting and changes in average stock returns. By constructing two portfolios of stocks divided into “stocks without media coverage” and “stocks with media coverage” an investigation can be carried to find out which portfolio outperforms the other and sometimes even after accounting for risk factors. Previous literature news media and the stock market has failed to address African financial markets including the Johannesburg stock exchange (JSE) market. The Johannesburg stock exchange is Africa’s oldest and largest stock market. An opportunity exists to replicate empirical work on news media reporting and changes in average returns in South Africa and Johannesburg stock exchange. The methodology employed in this study is adopted from the widespread research previously conducted in other more developed markets. Media coverage has been derived from the number of headline articles about a stock in a certain month in 23 influential South African print newspapers. Only headline articles are used to proxy for a stocks overall media attention. A systematic search of the LexisNexis database is carried out to find articles published in 23 major, influential newspapers in South Africa. The examination period is from 1 January 2013 to 31 December 2017 (a total of 7620 firm-month observations). The results indicate no statistically significant (at the 95% confidence level) outperformance of stocks without any news media reporting over stocks with news media reporting as found in more developed markets. Further analysis of data indicates that media reporting of the JSE stocks is surprisingly low and 99% of observations having only 6 headlines or less in the media. Therefore, about 1% of the observations are reported at least 7 times in the South African newspaper media.
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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.
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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activities within the mail-returns handling process. A thorough investigation of the Swedish Tax Agency process was carried out, primary (core) business process was identified. We examined the supporting processes and how they can affect the primary process performance, and we defined the activities associated with mail-returns handling process and the costs incurred, which led to having a fact-sheet that examined the entire process. Process mapping for the current state was carried out and Root Cause Analyses was performed. We identified root causes of the problem and process elements with high improvement potential, and we presented an optimisation proposal for the current state. Based on the optimisation proposal, an improvement proposal for the whole process was developed. Some of the notable attributes of this redesigned strategy were substantial cost savings and reduced process time. The proposal was approved by the Swedish tax agency and practical implementation is initiated.
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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.
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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. Using behavioural intention to predict actual usage, this study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country. This is done to identify the possible determinants of user acceptance of the eFiling system among South African taxpayers. Based on empirical data gathered from two questionnaire based surveys, perceived usefulness, perceived ease of use, compatibility, subjective norms, facilitating conditions, computer self-efficacy and trust proved to be significant determinants of behavioural intention. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage whilst taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries. Die Suid-Afrikaanse regering het tot op datum gebaat van inligtingstegnologie in baie opsigte. Die belangrikheid van begrip en om burgers se aanvaarding van E-Regeringsdienste te beïnvloed is van kritieke belang, gegewe die belegging in tegnologie en die potensiaal vir kostebesparing. Een van die mees suksesvolle E-Regeringsinisiatiewe, die elektroniese liasseerstelsel (eFiling), wat toelaat dat belastingopgawes elektronies ingedien is, is sedert 2006 vir belastingbetalers beskikbaar. Ten spyte van baie belastingbetalers se aanneming van hierdie metode, gebruik 'n groot aantal nog steeds die tradisionele handmetode van die indiening van belastingopgawes. Met behulp van gedragsvoorneme om werklike gebruik te voorspel, benut hierdie studie die ontbinde teorie van beplande gedrag met faktore wat spesifiek aangepas is vir Suid-Afrika as 'n ontwikkelende land. Dit word gedoen om die moontlike determinante van die gebruikers van die eFiling-stelsel onder Suid-Afrikaanse belastingbetalers te identifiseer. Gebaseer op empiriese data wat uit twee vraelys gebaseerde opnames gekry is, beskou nut, gemak van gebruik, verenigbaarheid, subjektiewe norme, die fasilitering van voorwaardes, rekenaar self-doeltreffendheid en vertroue het beduidende determinante van gedragsvoorneme bewys. Vir belastingbetalers wat die handmetode gebruik, is 'n gebrek aan fasiliteringstoestande soos toegang tot die rekenaar en internet bronne die belangrikste struikelblok tot die gebruik van eFiling, terwyl belastingbetalers met behulp van die elektroniese metode berig beskou nut as die primêre bepaler in hul besluit om eFiling te gebruik. Begrip van hierdie faktore kan ons kennis van die belastingbetalers se besluitneming uitbrei en lei tot beter beplanning en implementering van toekomstige E-Regeringsinisiatiewe.Dissertation (MCom)--University of Pretoria, 2014.
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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.
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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.
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Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.
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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.
Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.
Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the Internal Revenue Service (IRS). These data provided the opportunity for analysis relating to questions of quality of services offered by commercial income tax preparers.
The analysis evaluated differences in error rates or amounts between returns prepared in a highly regulated state--Oregon, a state with minimum regulation--California, and the remaining forty-eight unregulated states. Items were chosen from the tax returns to evaluate the integrity and competency of the tax preparer, the effect of continuing education, and the accumulated effect of the totals of income, adjustments, and deductions.
Descriptive statistics, cluster analysis, and non-parametric methods were used to test the hypotheses. Descriptive measures indicated that Oregon's error rates were among the lowest while California's errors were among the highest in the country. Cluster analysis grouped Oregon with states in the midwest while California grouped with other states in the sunbelt.
The non-parametric tests indicated that Oregon's error rates and amounts were statistically smaller than the unregulated states. When Oregon was compared to the clustered states or to other states in the Northwest, the differences were not significant. When the samples from California were compared to those from the unregulated states, it was evident that the error rates were substantially higher in California. When California's errors were considered relative to the states from the sunbelt, the results were similar. The final comparison was made relative to levels of regulation. The errors on the returns from California were significantly larger than those from Oregon in all areas tested.
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WEISS, MIRA. "THE EFFECTS OF AFTER-TAX RETURN DISCLOSURE ON INVESTOR DECISION MAKING." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1112119172.
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De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.
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The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relating to penalties and interest which does not allow SARS to effectively apply accrual accounting principles. The receipt of taxpayer returns and payments as required by legislation are critical in order to allow the recording of taxes owed in the financial records of SARS. These taxpayer actions can only be effectively influenced by an effective penalty regime. Similarly, the current interest regimes on tax receivables and payables need to be adjusted in order to allow efficiencies and be comparative to market rates and calculation methods. International comparisons of penalty and interest regimes did not indicate a specific standard regime that should be applied, but the United Kingdom identified sound design principles for penalty and interest regimes. A simple standardised penalty and interest regime for all taxes administered by SARS is recommended which meets the identified design principles and supports the accrual accounting principles. The move to accrual accounting is an additional driver for administrative legislative reform which supports the effective management of taxation authorities. CopyrightDissertation (MCom)--University of Pretoria, 2009.
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Horan, Kevin. "Evaluating the Energy Returns of Investment-Based Incentive Programs: The Case of Oregon's Business Energy Tax Credits." Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11992.
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x, 59 p.Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-based energy incentives are moderately cost efficient relative to other state performance-based incentives and can be an effective driver of clean energy deployment. However, this analysis also finds that there are significant opportunities to improve the cost efficiency of investment-based energy incentive programs by targeting least cost projects. Namely, 50% of the first year kilowatt-hour electricity returns of the BETC program could have been achieved at 10% of the cost. These lessons from historical BETC spending should guide policymakers, NGO.s, and businesses who aim to make targeted use of fiscally-constrained energy incentive programs.
Committee in charge: Laura Leete, Chair; Ron Mitchell, Member; Grant Jacobsen, Member
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Grimshaw, Shaun Brian. "Essays in dishonesty." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/31906.
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This thesis describes three different experiments investigating dishonesty. Chapter one investigates the use of default values and prompts in a tax filing system. Pre-populated fields simplify the process of filing taxes, thereby reducing the scope for errors. Such defaults may increase the scope for non-compliance if set incorrectly. The chapter describes an experiment investigating the effect of correct and incorrect defaults. The results show that setting defaults that underestimate taxpayers’ true liability produces a fall in compliance. Nudges designed to mitigate the adverse effect of pre-population are also described. Nudges using descriptive norms in a dynamic manner that react to taxpayer decisions raise compliance. The chapter concludes that the use of defaults is worthwhile only if the data is of sufficient quality. Chapter two describes a model for lying aversion containing cost elements in terms of the size of the lie told and in the positive deviation above a reference point reflecting the point at which someone becomes concerned about the credibility of the value being reported or about appearing boastful. An experiment based on a numeracy test where subjects have the ability to cheat by paying themselves for their performance is used to test the model. Two treatments are detailed using modal values from initial control sessions to set different reference points. The results show a greater propensity among subjects to report false values under the higher reference point consistent with the model. Chapter three details an experimental investigation into lying behaviour between two samples, one a sample of undergraduate student subjects the other of workers recruited through Amazon Mechanical Turk. Results from a senderreceiver game based on a lottery draw show a higher propensity to report partially false values among student subjects, consistent with a higher reputational concern on behalf of the workers compared to students.
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Gibbs, Sam. "The service patterns and social-economic status of English archers, 1367-1417 : the evidence of the muster rolls and poll tax returns." Thesis, University of Reading, 2016. http://centaur.reading.ac.uk/65943/.
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This thesis is a study of the men who served as archers in the armies of the English kings between 1367 and 1417. However, the focus is not the archers in their military capacity, but the motivations behind their service and their position in late medieval English society. Increasing usage of indentures, recorded in muster rolls, to recruit soldiers for English armies in this period provide historians with rich resources for the study of the military community. Previously this has focused on those of higher socio-economic backgrounds, serving mostly as men-at-arms, and not on those who served as archers. However by combining this muster roll data with information on residency, wealth, and occupations from the poll tax returns of 1377, 1379, and 1381 in a relational database the backgrounds and service links of the archers could be explored. There is a clearly identifiable group of archers whose service was not significantly motivated by political or social obligations and represents a shift towards military service as a ‘free market’, driven by economic considerations. This was apparent in the connections between archers and captains and in the patterns of service they followed, with the more professional archers ranging more widely in both the location and type of military service they performed. Despite this, it is evident that the archers were embedded within society and did not differ greatly in terms of occupation or wealth from their non-military peers. The difference between the careerist and ‘amateur’ archers was more subtle, with ‘amateur’ archers appearing in a wider range of economic backgrounds.
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Unwin, Margaret Joan. "The Hallamshire cutlery trades in the late 17th century : a study of the Hearth Tax returns and the records of the Cutlers' Company." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/3426/.
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This thesis records the research into aspects of the late-17th century Sheffield cutlery trades. The key research resources are the 1672 Ladyday Hearth Tax returns for the parishes of Sheffield, Ecclesfield and Handsworth in the Scarsdale Hundred and the records of apprentices and freedoms of the Cutlers' Company in Hall=shire. These documents, which provide correlating evidence for the numbers and distribution of cutlers and other cutlery craftsmen, have been combined with data from probate inventories, parish records, leases and rentals. This particular Hearth Tax return is important because it had separate listings of the smithy hearths, because of local opposition to the tax. Although work has been done into the size of the late-17th century Sheffield cutlery industry, it has not previously been possible to show the occupations of the taxpayers. By correlating these two contemporary sets of records, the cutlery craftsmen have been identified and located, revealing that numbers of craftsmen did not own a smithy hearth and that some craft groups generally had multiple hearths. These factors, men with multiple smithy hearths and men without one, all indicate a manufacturing organisation more complex than the simple system of a master involved in all processes, assisted by his journeyman and apprentice. This research has refined earlier descriptions by locating the craftsmen more accurately and linking their distribution with geographical features, such as the available waterpower, or with the social influence of an existing community dominated by core families. The research presents data, which shows that by 1672, the trades were fragmenting, and many men were probably specialising in one or more manufacturing process. The reconstruction of the communities, based on the Hearth Tax returns, has shown that expansion during the 18th century was often based on the characteristics developed in the previous century and that 19th and 20th century work practices had their roots in the 17th century.
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Ceyhan, Deniz. "L'imposition des bénéfices des entreprises en Turquie : entre modernisme et préoccupations internationales." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30077/document.
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Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges économiques de la Turquie avec les pays étrangers, notamment ceux de l’Union européenne, amène le législateur fiscal turc à donner une dimension internationale à la fiscalité d’entreprise. Il témoigne de sa volonté de modernisme et de ses préoccupations internationales en accordant, depuis le début des années 2000, une importance toute particulière aux exigences de l’OCDE et de l’Union européenne. Il s’applique à faire de la fiscalité d’entreprise une fiscalité compétitive au service du développement économique et à garantir les droits des entreprises afin qu’elles bénéficient d’une sécurité juridique réelle. Par voie de conséquence, la perception du contribuable turc à l’égard de l’État évolue, passant d’une conception ad nominam – qui accorde la primauté à ceux qui dirigent le pays – à une conception ad valorem – qui accorde la primauté à la valeur des dispositions fiscalesLast century, Turkey adopted the principles of democracy and secularism. It has reached political stability and is now experiencing a stable and durable economic growth that enables it to play a role on an international scale. Turkey has gone from a modernism inherent to the Ataturk ideology to a modernism inspired by Western principles, adapting them to its economic situation and its social values. As regards taxation on firm profits, fiscal legislation plays an essential part. The increase of economic exchanges between Turkey and foreign countries, especially those belonging to the European Union, leads Turkish fiscal laws to give an international standing to the firm tax system. It has shown its will of modernism and its international preoccupations by attaching a specific importance to the requirements of the OECD and the European Union since the beginning of the 2000s. It makes every effort to turn firm taxation into a competitive tax system serving the economic development and to guarantee the rights of the firms so that they have a real juridical security. As a result, the collection of Turkish taxpayers to the state is evolving, going from a conception ad nominam – prioritizing the leaders of the country – to a conception ad valorem – prioritizing the value of fiscal measures
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Santana, Bruna Goussain. "Retornos do P&D e incentivos fiscais: uma análise para o caso brasileiro." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/96/96131/tde-23082017-143614/.
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Esse trabalho tem como objetivo contribuir para a literatura empírica dos retornos do P&D no Brasil, em particular, dos incentivos fiscais da Lei do Bem (Lei no 11.196/2005) sobre a sobre a produtividade total dos fatores (PTF) das firmas beneficiárias. Para isso, desenvolvemos nosso trabalho em torno de dois objetivos específicos: o primeiro é verificar o impacto do incentivo fiscal sobre os esforços em P&D das firmas beneficiárias por meio do teste de adicionalidade. O segundo é estimar a elasticidade da PTF com relação ao P&D e o impacto do tratamento da Lei do Bem sobre essa elasticidade. Por fim, analisamos o impacto indireto da Lei do Bem sobre a PTF que ocorre por meio do aumento dos dispêndios em P&D. Essa avaliação foi conduzida a partir de estimações de modelos econométricos com microdados de firmas industriais brasileiras para o período de 2003 a 2013, aplicando o procedimento de Propensity Score Matching (PSM) associado a estimações de Efeitos Fixos e de Blundell e Bond (1998). Entre os resultados encontrados, verificamos que apenas as estimações para o período de 2006 a 2009 ultrapassaram o limite superior da renúncia fiscal, o que significa que uma parte do aumento verificado para o período de 2010 a 2013 deva ter ocorrido como substituição do gasto público, evidenciando, pelo menos parcialmente, o efeito de crowding out. Os resultados da segunda etapa do trabalho sugerem que a lei tem efeitos indiretos positivos sobre a produtividade das firmas, mas, apesar disso, a elasticidade da PTF se encontra abaixo da mediana dos estudos internacionaisThe objective of this dissertation is to contribute to the empirical literature on returns to R&D in Brazil, in particular, the tax incentives of Lei do Bem (Lei no 11.196/2005) on the total factor productivity (TFP) of the beneficiary firms. In order to do this, we have organized this study around two specific objectives: the first is to verify the impact of the tax incentive on the R&D efforts of the beneficiary firms through the additionality test. The second is to estimate the elasticity of TFP with respect to R&D and the impact of the treatment of the Lei do Bem on this elasticity. Finally, we analyze the indirect impact of the Lei do Bem on TFP that occurs through the increase in expenditures in R&D. This evaluation was carried out based on estimations of econometric models with microdata from Brazilian industrial firms for the period 2003 to 2013, applying the procedure of Propensity Score Matching (PSM) associated with estimates of Fixed Effects, and Blundell and Bond (1998). Among the results, we found that only the estimates for the period from 2006 to 2009 exceeded the upper limit of the tax waiver, which means that part of the increase observed for the period from 2010 to 2013 must have occurred as a substitution of public expenditure, evidencing, at least partially, the crowding-out effect. The results of the second stage of the study suggest that the law has positive indirect effects on firm productivity, but nonetheless, the elasticity of TFP is below the median of international studies.
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Garisch, Jarryd. "Short-term return reversion on the JSE." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/12331.
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Includes abstract.This study explores the existence of mean reversion in returns on the Johannesburg Stock Exchange (JSE). Finding that most research on the JSE applies to the long term, this paper investigates mean reversion across relatively shorter periods. Thus investment horizons between 1 and 30 days are considered. This paper finds that the standard short-term reversal strategy can be improved upon by a double application of the strategy. Furthermore, return reversal are found to be strongest when comparing prior 5 day returns with future 5 day returns. The best strategy is found to be the double application of the standard short-term reversal strategy using the 10th percentile of the 5 day prior returns and the 10th percentile of the 10 day prior returns. The long positions of this strategy still generated attractive returns over the market crash of 2008, making this a robust strategy. In general, long strategies outperform short strategies. However, over the crash period of 1 August 2008 to 1 April 2009 the short strategies offered more attractive returns and higher information ratios. Other additions to the strategy, such as moving average and kicker rules, fail to add value or reduce risk. Extending the holding period of the standard short-term reversal strategy generally results in poorer performance across all percentiles. The results in this paper pertain to the top 60 shares on the Johannesburg Stock Exchange ranked by market capitalisation on 10 August 2012. These cover a sample period ranging from 1 January 1998 to 10 August 2012. The analysis presented in this paper does not factor in the influence of trading costs. Such costs may be significant when portfolios are closed and opened frequently. An additional caveat is that many strategies lead to a small average number of positions, which is problematic for institutional traders.
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Burks, Andrea Nia. "USERNAME TAB PASSWORD RETURN." VCU Scholars Compass, 2009. http://scholarscompass.vcu.edu/etd/1815.
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DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.
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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, showing how the government is usually favored in court while clients are not. Ultimately, I will explain a general theory of liability to apply nationally for TRPs to increase their accountability to their clients.
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Bishop, Tonja Bowen. "Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/43799.
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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Economics, 2008.Includes bibliographical references (p. 30-31).
Economists have generally assumed that to the extent possible, retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored accounts and concerns about the tax implications of increasing retirement income through tax-deferred distributions indicate that this question merits a reevaluation. I use data on married couples in the HRS and NBER's TAXSIM model to measure the probability of a household facing a higher tax rate at ages 62, 65, and 69 than the household faced at age 57. When the marginal tax rate is higher, the household could decrease their lifetime tax by choosing a Roth-style account over a tax-deferred account. I also measure the probability of facing a marginal tax rate that is sufficiently high that the household minimizes tax payments by using a taxable account rather than a tax-deferred account, in the absence of a Roth option. I find that for distributions beginning at age 69, between 10 and 35% of households with taxable income at age 57 should prefer a Roth account to a tax-deferred account, but very few households prefer a taxable account.
by Tonja Bowen Bishop.
S.M.
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Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.
Full textAbstract:
Thesis (Ph. D.)--University of Kentucky, 2006.Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).
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Choi, Eun-Chul. "Analysis of the effect of government R and D policies on economic growth." Thesis, University of Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267006.
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JOE, MIJEOM. "Stage-Structured Tag-Return and Capture-Recapture Models." NCSU, 2001. http://www.lib.ncsu.edu/theses/available/etd-20010412-160147.
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Ecologists and conservation biologists have had an increasing interest in landscapeecology, fragmentation and meta-population structures and dynamics for endangered or threatened species of wildlife (Nichols et al. 1992).They have realized the need for parameter estimates to use in the multi-state models;and have tried estimation of transitionprobabilities among stages using tag-return and capture-recapture models. Thesetransition probabilities are composed of survival and movement rates andcan only be estimated separately when an additional assumption is made(Brownie et al. 1993) that movement occurs at the end of theinterval between time + 1.We generalize this workto allow different movement patterns in the intervalfor multiple tag-recovery and capture-recapture experiments.
With methods of separating survival and movement rates in multi-state tag-return and capture-recapture models,we develop multi-state fishery tag return models with potential forfisheries that have multiple sites or patches with movement possible between sites. We build on models developed by Brownie et al. (1985), Pollock et al. (1991, 1995), Hoenig et al. (1998 a, b), and Hearn et al. (1998) on twice-a-year tagging for single state models.These methods allow the estimation of patch-specific natural and fishingmortality rates and movement rates between patches.
We then develop multi-state fishery tag-return and capture-recapture models with potential forfisheries that have multiple sites or patches withmovement possible between sites when taggingtakes place twice a year.These methods allow the estimation of patch-specific reporting, natural and fishing mortality rates, and movement rates between patcheswith movement time following a uniform distribution for two special cases: (1) a two-site tag-return fisheries model;(2) a two-site model with capture-recapture catch and releasesampling in a marine reserve closed to regular fishing and the more usual tag-return sampling in the fishery area, since marine reserves which provide a refuge from fishing are gaining in popularity as a tool of fisheries management, but their effectiveness needs to beevaluated. We present small simulation studies andcompare the Relative Bias and Relative Standard Errors (RES) of estimatesas well as the correlations between estimates.
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Samuel, Dorit. "A comparative risk return analysis and performance evaluation of tax free municipal bond funds." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261237556.
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Krachey, Matthew James. "Hierarchical Bayesian application to instantaneous rates tag-return models." NCSU, 2009. http://www.lib.ncsu.edu/theses/available/etd-08182009-100250/.
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Natural mortality has always been a challenging quantity to estimate in harvested populations. The most common approaches to estimation include a regression model based on life history parameters and more recently tag-return models. In recent years, Bayesian methods have been increasingly implemented in ecological models due to their ability to handle increased model complexity and auxiliary datasets. In this dissertation, I explore the implementation of Bayesian methods to analyze tag-return data focusing on natural mortality. Chapter 1 is focused on the addition of two components to the tag-return model framework: random effects and auxiliary data. Auxiliary information on the instantaneous rate of natural mortality is provided through Hoenig's equation relating lifespan to natural mortality, and also implemented through a hierarchical prior. A simulation study validates the performance of the model while an analysis of the classic Cayuga Lake trout dataset demonstrates its use. Chapter 2 adds a change-point allowing for the estimation of two levels of natural mortality and the timing of the discrete-time shift in mortality. Analysis is focused on a Chesapeake Bay striped bass tagging dataset of fish tagged at six years of age and older from 1991-2002. Results show the ability to account for shift in timing. Contrasting with Jiang et al.'s study on the same striped bass dataset, the timing of the change-point was different between the two studies, likely because the Jiang study assumed a fixed tag-reporting probability of 0.43 whereas estimates seem to indicate it may be closer to 0.3. Chapter 3 introduces a change-point allowing for a shift in the tag-reporting probability while assuming a constant natural mortality rate. High reward tags are included in a subset of the data time-series to improve estimation. A factorial simulation design was used to investigate the model performance with different reporting rate and high reward tag scenarios. In general, the model performed very well with little bias except in the case of no high-reward tags. The model performed surprisingly well in a six year study. The results suggest the importance of high reporting rates and/ or auxiliary data sources such as high reward tags.
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陳淑惠. "CPA Attested Tax Returns and Tax Audit-An Empirical Study Based on Central Taiwan District''s Business Income Tax Returns." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/28566293050259132266.
Full textAbstract:
碩士國立中興大學
企業管理學系研究所
92
The certified public accountant (CPA) plays a role of important communication between tax authorities and firms, and assists firm in meeting their tax obligation. Because the economic fast development, complexity of accounting affair and variety of tax law, if the CPA does not pursue an advance training and keep a fair objectively attitude, his attestation quality will be low level. The purpose of this research is to empirically explore the factors relate to that tax officials adjust taxable income on CPA attested tax returns. The empirical results are as follows: (1) Both of the coefficients of company size and the numbers of CPA attestation company are significantly positive related to the adjustment of the taxable income, so does entertaining expenses/total sales ratio. (2) The coefficients of commerce and other industry are significantly lower than that of manufacture industry. Based on the empirical findings, the tax authority can improve the effects of selection of business tax returns for audit and secure the tax revenue. It can set the evaluation rule to promote the quality of CPA tax attestation.
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Пастухов, О. М. "Ukraine: electronic filing of tax returns." Thesis, 2011. http://er.nau.edu.ua/handle/NAU/22552.
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Huang, Shiang-Chi, and 黃緗綺. "A Research on Consolidated Tax Returns." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/85911423890925134586.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
90
Thesis Abstract Graduate Institute of Accounting National Taiwan University Name：Hsiang Chi Huang Adviser：Suming Lin, Ph.D.,CPA Title：A Research on Consolidated Tax Returns Month/Year：June, 2002 In July 2001, Taiwan adopted the consolidated tax returns system by which to determine the tax liability of a group of affiliated corporations (e.g., a parent and its 90% owned subsidiaries). The new tax system permits affiliated corporations to file a consolidated tax return instead of filing separate tax returns by every corporation. The new tax system will bring many benefits to both taxpayers and tax administration, for example, lowering the tax liability of affiliated groups, eliminating non-arm’s-length transactions and increasing the tax neutrality, etc. However, the authority has not promulgated comprehensive provisions and detailed regulations and has caused many discussions about the new tax policy. Therefore, this thesis studied the related laws on consolidated tax returns of the US Internal Revenue Code, and compared them with Taiwan’s current provisions. The main topics explored and discussed in this thesis includes: the eligibility of an affiliated group to file a consolidated tax return, the advantages and disadvantages of filing a consolidated tax return, whether the selection right is provided to the group every year or every several years, the termination of an affiliated group, the accounting period and accounting method of an affiliated group, the agent for an affiliated group, the computation of consolidated taxable income and tax liability, the allocation of tax liability and imputation credit, the adjustment of intercompany transactions, carrybacks and carryforwards of net operating losses, limitations and adjustments in Internal Revenue Code to restrict a profitable entity using the losses and credits of an unprofitable entity when filing a consolidated tax return, and the adjustment of investment in subsidiaries. Based on the research findings, this thesis used two tables in the final chapter to summarize all the suggestions, both related to the general consolidated tax return system and related to specific items in the consolidated tax return.
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McMahon, Stephanie Hunter. "Money, sex, and tax politics : developments in tax avoidance and marital tax returns, 1913-1948 /." 2009. http://wwwlib.umi.com/dissertations/fullcit/3338628.
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Yi-LingShih and 施怡伶. "Book-Tax Differences, Earnings Quality and Stock Returns." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/21999508155989589692.
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Lin, Li-Yu, and 林立妤. "Corporate Political Contributions, Tax Avoidance and Stock Returns." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/yh69qr.
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碩士國立政治大學
財政學系
106
In the past, researches support that corporate political contributions could enhance the firm’s value and have a positive relation with tax evasion. Political connection influences firm value and tax avoidance directly, but there is no evidence that detects the firm value changes after political connection with the degree of tax avoidance. Evidently, the corporate is well-governed or transparent, tax avoidance will enhance firm value. As a result, this paper will investigate how political connections affect the degree of tax avoidance and the effect towards firm’s value. This paper takes the opportunity to use the listed stock company in Taiwan as sample research, estimating four election years during 2004 to 2016. The method panel fixed effect model and ordinary least squares(OLS) analyze the issue. Results show that: first, political contributions will bring positive abnormal returns to the corporate; second, the relation between tax avoidance and abnormal return is not significant; thirdly, corporate political contributions have a positive impact on the relevance of tax avoidance and firm’s value. In comparison to the firm’s disengagement in political contribution, tax aggressive firms get more positive abnormal returns by the more candidates firm support, the increase party power in congress and the elections winning. It shows that corporate political contribution and tax avoidance will affect firm’s abnormal returns.
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Battsengel, Uurtsaikhbaatar, and 烏瑞. "Market efficiency, tax and leverage effects on EREIT returns." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/30903219959130067071.
Full textAbstract:
碩士國立臺灣科技大學
財務金融研究所
105
This paper investigates how equity REIT (EREITs) returns are affected by tax and leverage. This study is motivated by previous study stating that returns of REITs with taxes are significantly higher than that without taxes before the 2007-2008 financial turmoil.
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Hsu, Yi-wen, and 徐益文. "Implications of Tax Shields to REITs Returns: Compare Returns of REITs with and without Taxes." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/78256874304580917714.
Full textAbstract:
碩士國立臺灣科技大學
財務金融研究所
96
This study is to examine the returns of REITs with and without taxes. We find that the returns of REITs with taxes are significantly higher than the returns of REITs without taxes. Generally speaking, exempt from corporate taxes is the incentive for investors to invest in REITs. However, in this paper we conclude that there exist benefits for taxed REITs. Although untaxed REITs can save tax expenses, taxed REITs would rather pay taxes to obtain the retained earnings for reinvestment. This represents that they have more investment opportunities. The benefits from reinvestment can offset the taxes they pay. The GARCH and the GARCH-M models are applied to examine if the risk premia of tax shield effects on REITs are time-varying and heteroskedastic. The Vector autoregressive (VAR) method is used to investigate how macroeconomic variables affect the tax shield premia. Our main findings are listed as follows: (1) there exists the tax shield premia during the period of January 1987 to December 2006; (2) the tax shield effects on REITs returns may be time-varying and affected by their past volatility; (3) the conditional volatility has significantly positive impact on the tax shield premia; (4) the changes in tax shield premia are partially resulted from both changes in stock price index in the stock market and the changes in long-term interest rates (a proxy for the effects of monetary policy on longer�鮅erm yields); and (5) investors benefit from taxed REITs in longer lag (5th month) when stock price is volatile.
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Andrianjafinandrasana, Misaina Navaloniana. "Mathematical control of income tax revenue distribution for the US joint tax returns: 1996-2008." Thesis, 2013. http://hdl.handle.net/10539/12378.
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This thesis introduces time dimension into income taxation. Economic theory derives optimal
income taxation by explaining individual behaviors through utility and social welfaremaximization.
We argue that observing collective behaviors through the distribution of number of
returns and the revenue themselves offers a viable alternative. Our study is confined toUS joint
returns individual income tax from 1996 to 2008. We introduce a combination of cubic spline
fit to data and Pareto distribution to estimate the revenue and number of returns distributions.
Normalization admits comparative study of year to year changes in those distributions. We
discover that the tax burden of low income taxpayers has decreased consistently, while the conventional
rule of inflation indexation of tax bracket only is applied. This is an instability in the
sense that the distribution of revenue transforms into a qualitatively different distribution over
time. We derive the control of the instability. Control using brackets only implies optimal brackets
arewidened over the peak of the revenue and shifted to the right for higher brackets. Control
using rates only implies an overall reduction of marginal tax rates. Control using both brackets
andmarginal rates combines these two features. Some brackets are removed and consequently
marginal rates for some taxpayers are reduced. Dependency of the distribution of number of
returns to tax liability and tax parameters proves to have insignificant effect on the optimal tax
parameters. Fairness is defined in the literature as tax liability per unit income. Control of the
instability togetherwith a uniformchange in fairness is addressed. There is a trade-off between
controlling instability and ensuring constant change in the fairness of the tax system. We derive
the optimal brackets and marginal rates that minimize this trade-off. As expected, the general
rule for optimality is that marginal tax rates are barely changed to provide constant change in
fairness. Yet, small adjustment of the brackets provides control of the instability.
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LIAO, MIN JYUN, and 廖敏君. "The Influence of Luxury Tax on Construction Industry Stock Returns." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13996273763619256642.
Full textAbstract:
碩士真理大學
經濟學系財經碩士班
103
The study aims at investigation of the effect of luxury tax on construction stock returns. By event study, we analyze Proposal day , Third Reading day, announced the implementation date, Nett login, The implementation of at least two years and amending the law on first reading day, during the six events periods whether they affect the abnormal returns. Comparing the influence of mansion type and non-mansion type of construction stock, we find the first three events, the first event of a luxury tax proposal on construction stocks have a negatively significant cumulative abnormal returns after the waning impact of the event, and the third reading by the implementation date of publication date and there is a positive cumulative abnormal returns. The other three events, the mansion construction firms affected by the stock price but compared with non-small luxury construction companies on the market displayed a greater impact on low-cost housing is consistent. Analysis of the causes of abnormal returns show, Net buy/sell volatility of three institutional investors and the actual turnover for the mansion-type construction stocks are influential; not the mansion type construction shares only actual turnover more influential.
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Wang, Yaping, and 王雅萍. "The Service of the Pre-calculation of Individual Income Tax Returns - A Survey Study of Tax Collectors." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/45983165752945075392.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
100
Service of the pre-calculation the individual income tax returns has been put into practice from 2011. It is to simplify the process of payment of individual income tax and the satisfaction is up to 90% from the taxpayer of view. The purpose of this thesis is to explore the impact of the service on tax collectors. The subjects who take part in the research were 320 tax collectors. The findings suggest that it has a positive feedback to the tax collectors from three issues. First, it improves the administrative efficiency and taxpayers get out of the trouble about collecting the withholding certificate. Second, it shortens the amount of time wasted in queuing up and checking the data of tax returns. Last, it enhances the efficiency of tax audit and the situation that taxpayers refused to pay tax is also reduced.
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Hsiao-lun, Lin, and 林孝倫. "The Determinants of the Usage of CPA Attested Tax Returns before and after the Tax Integration System." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/23265351906427898891.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
90
Business Income Tax has been playing an important role in the of government finance in Taiwan. In order to assist companies in filing their income tax returns and to promote the efficiency of tax administration, the government has established the CPA attested tax return system since 1970. Though the tax return attestation system has been in practice for over thirty years, the percentage of using attested tax returns is still quite low. Only about 9% corporations used the CPA attested tax returns in 1999. Using a Logit model to analyze the firm-level data from the 1996-1999 business income tax returns complied by the Public Finance Data Processing Center, the research aims to the determinants of medium-size companies that use CPA attested tax returns before and after Tax Integration System implemented in Taiwan in 1998. The findings indicate that company size, gross margin, debt ratio, and the level of tax preferences enjoyed are positively correlated will the usage of CPA attested tax return. On the other hand, the implementation of the Tax Integration System is irrelevant to the usage of CPA tax return attestation. Based on the empirical findings, the government can expand the usage of CPA tax return attestation by providing more preferential tax treatments.
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Ching, Chen Wen, and 陳文景. "The Effect of Adopting Luxury Tax on Taiwanese Construction Stock Returns." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/76991679354052910733.
Full textAbstract:
碩士國立雲林科技大學
財務金融系
102
This thesis collected data from the stock price of Taiwan's listed construction stocks in April 15, 2012, the date that the policy was through the third reading by Legislative Yuan as the event date. 5 days before and after the event date is event period. Use 38 listed company’s stock price as example to analyze the impact of government levied luxury tax on the price of construction stocks. As the result, luxury tax gave a negative cumulative abnormal returns to the construction stocks (-0.1363%).
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CHUANG, YU-MEI, and 莊玉妹. "The Study of Individual Income Tax Returns Pre-Calculation’s Innovation Diffusion." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/58876446257547142848.
Full textAbstract:
碩士東吳大學
會計學系
103
In May of 2011, National Tax Administration, Ministry of Finance took the initiative in assisting taxpayers in filing Income Tax Returns by Pre-Calculation of Tax Returns system. This measure scaled new heights in simplifying Annual Income Tax Return and offering service for the convenience of the public. According to official statistics of the number of Individual Income Tax Returns in May of 2014, 64.43％ of which had not yet been made use of the aforementioned. It means that Government needs to make more efforts to popularize the facilitated measure. By questionnaire survey, this study is to explore the perception of the public and tax collectors on Pre-Calculation of Tax Returns, and to examine the variety of view points among different communication channels, and then to sum up what aspects to be improved in the future, so as to give some advices on administrative program. The empirical results show that there is a significant difference in the innovative perception aspect, which means tax collectors have higher identification and affirmation on Pre-Calculation of Tax Returns than the public. Besides, in the aspect concerning different communication channels of Pre-Calculation of Tax Returns, there is a significant difference between the public and tax collectors as interpersonal relationship factors, while there is no significant difference among the media factors.
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SHEN, YI-FANG, and 沈一芳. "The Study of Pre-Calculation of Individual Income Tax Returns Service." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/08740991043905608485.
Full textAbstract:
碩士大漢技術學院
流通與行銷管理研究所
103
According to Ministry of Finance launched Pre-Calculation of Individual Income Tax Returns Service in 2011. To advocate the service is truly serve the people and it will let people feel being treated kindly. The service is not founded new system or invested more funds and manpower. However, they made the most of original resource and focused on system adjustment, which can make people identify innovation service by government. Tax return regulation, process, and user interface are complicated, which make people is not familiar with tax return system in the tax return season of each May. In recent year, taxation institution is not only advocating internet declaration, but also promoting the service of pre-calculation tax return. All of above is implement “More Internet, Less Walk”, “Energy Saving and Carbon Reduction”, and “Simplicity Process, Facility People”. In order to have Taxation Revenue Institution focus specifically on “Pre-Calculation of Individual Income Tax Returns Service” policy. The most of critical factor is understanding people using behavior and purpose. Therefore, we quote Theory of Planned Behavior (TPB) to probe the behavioral factors effect of using Pre-Calculation of Individual Income Tax Returns Service. Not only finding out the using attitude, subjective norm and behavior norm during people using the service, but also discussing service reliability precondition and behavioral intentions scale. We expect to use study mode to predict and illustrate people behavior of using Pre-Calculation of Individual Income Tax Returns Service. The research use sampling statistics for “Taiwan's people qualifications and ability to comply with Pre-Calculation of Individual Income Tax Returns Service”. By the investigation 379 effective samples given, we summarized the result as below: 1. Confidence: perceived usefulness and perceived ease of use are positively affected the using attitude of Pre-Calculation of Individual Income Tax Returns Service 2. Normative Belief and Compliance Motivation are positively affected the subjective norm of Pre-Calculation of Individual Income Tax Returns Service. 3. Self-efficacy are positively affected the behavior control of Pre-Calculation of Individual Income Tax Returns Service. 4. Using attitude, subjective norm and behavior norm are positively affected the behavioral intention of Pre-Calculation of Individual Income Tax Returns Service. 5. Behavioral intention are positively affected the behavior of Pre-Calculation of Individual Income Tax Returns service. Keyword: Confidence, Theory of Planned Behavior, Service of the Pre-Calculation of Individual Income Tax Returns
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Yan, Lin Siang, and 林湘妍. "A Research on Attested Tax Returns Audit Between Taiwan and China." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/xn34an.
Full textAbstract:
碩士長榮大學
經營管理研究所
97
To aggressively reform taxation regulations and administration, the government has, on 18 May of 1970, passed “Business Regulations of CPA Procuration for Income Tax,” hoping to exploit the professional expertise and knowledge of CPAs as the bridge to enhance auding efficiency. As taxation system hasevolved more and more sophisticated, advanced countries have developed tax procuration system. Taiwan and mainland China have also actively promoted sush procuration system as cross-strait exchanges intensify after our accession to WTO. Since Taiwan entertrises are less familiar to mainland China’s taxation system, and subject to frequent large-scale tax audit form mainland China IRS, relevant issues regarding tax procuration should be prioritized. Even though Taiwan has established “Business Regulations of CPA Procuration for Income Tax” and “Regulations of Profit-making Business in Procuration to CPA for Auditing, Certification, and Declaration of Income-tax”, it appears to be insufficient compared to comprehensive legal provisions and examination system found in mainland China. This study will conduct comparison and investigation regarding cross-strait- tax certification. Hopefully, can develop more comprehensive cross-strait legal provisions with the recommendations proposed by the study for the references of interested parties such as local business, CPA, and governments. This study is conducted through questionnaires which inquired the opinions and suggestions from personnel at accounting firms, and accounting staffs from enterprises invested in publicly traded companies in mainland China so as to fully appreciate their viewpoints of practicing professionals. It is found that they believe legal provisions for auditing and inspection of tax certification in Taiwan is not well defined and comprehensive enough, and it is not yet legalized. In practice, the implementation can only beconducted based on relevant laws or regulations, while laws and regulations on auditing and inspection from mainland China are relatively more complete and precise. Commonly faced obstacle regarding cross-strait tax certification for accounting firms in aiwan. On the other hand, from enterprises in mainland China. Regarding punitive terms, legal provisions in mainland China are omparatively more rigid as it is primarily conducted by the administrative authority in charge, who is wholly responsible for punitivemeasures；whereas in Taiwan, review committee is specifically established to assur fair punitive measures. As such, the evaluation for procurator of tax certification in Taiwan is relatively higher than that of mainland China. The study has proposed the following suggestions based on analysis and opinions from the questionnaires regarding cross-strait tax certification system： 1.Suggestions to Taiwan tax certification system： It will be suitable to establish and implement comprehensive official legal provisions and standardized auditing report format, and annual verification and license-renewal system for tax certification procurator. Training and qualification of auditing personnel should be improved. Lastly, incentive for tax certification procurator with favorable practice performance or regulations should be developed to further stipulate regular sponsoring of tax certification seminar as participated by selected representatives from IRS, accountant, and enterprises. 2.Suggestions for mainland China involved in tax identification system： Enhance the legal status of tax certification procurator, establish accounting system for every trade, further stipulate organization terms for regional and nationwide accountant association, establish penalty committee on tax certification, promulgate “Temporary regulations of continuous education for CPA,” install the burden of proof on tax-payer, and strengthen the power of publicity on CPA as well as the supervisory function of national administration authority.
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McKerchar, Margaret Anne. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers /." 2002. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20040330.085148/index.html.
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Hsieh, Yi-Shan, and 謝宜珊. "A Study on Protection of the Confidentiality of Tax Returns and Related Information." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/46659706372668203895.
Full textAbstract:
碩士中原大學
財經法律研究所
91
Tax returns and return information includes a taxpayer’s identity, the nature, source, or amount of his income, payments, assets, etc., which involves many private items of taxpayer. Governmental agencies or other persons all seek access to tax information in order to carry out their non-tax law enforcement responsibilities or other interest. The focus of the essay is how to balance between the taxpayer privacy and the government’s needs for tax information. “Purpose specification and use limitation principle ”is the primary principle of data protection. This principle is very important to the protection of information privacy of taxpayer; however, it still admits many exceptions. We need to provide which agencies should have access to tax return information, the conditions under which the return information should be made available, the extent of information made available, and the rules which must be followed by agency in maintaining the confidentiality of tax return information. In order to seek a reasonable balance between the two conflicting interests-taxpayer and government authorities-, the essay is divided into five chapters. The first chapter is an overview of the topic. The second chapter is to discuss the taxpayer right of tax returns and return information. The third chapter is the introduction of protection of tax return information in the United States. The fourth chapter is relating the statute, practicing of the Republic of China, and issuing my recommendation. The last chapter is the conclusion. The author hopes using the core data protective measures which referring to the second chapter, such as notice, supervision, and the statute of the Internal Revenue Code of United States to improve our tax law scheme.
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Wu, Lin-Lin, and 吳玲玲. "Research the willingness factor in the Pre-Calculation of Individual Income Tax Returns confirmed." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/15339765060434045927.
Full textAbstract:
碩士國立雲林科技大學
企業管理系
102
2011 the Government launched a “Service of the Pre-Calculation of Individual Income Tax Returns” of new measures," which in order to simplify the tax returns operations. The tax authorities take the initiative to calculate and show the result to the taxpayer who should pay tax or tax refunds. The taxpayer fill out tax return, only to pay tax in light of the results of the trial or reply to confirm that the annual declaration. 2010 to 2012 the taxpayer confirm the contents of the tax calculated in more than 50%, indicating that the trial results meet the needs of the majority of taxpayers, to simplify the reporting process, reduce protracted there are certain intrinsic costs of benefits. If the taxpayers disagrees the spreadsheet content, the taxpayer should be settled according to the traditional way of handling returns. The taxpayer did not respond to the tax authorities the trial results must have its reasons, which is worth to studying. The results of the measures until 2012, using tax accounting spreadsheet reporting back to confirm the trial calculates a single tax rate of the total number of pieces is 57.37%, still have space for improvement to confirm rates. In this study, using content analysis to explore the impact of the reason why people did not respond to confirm the results of the trial. Sampling and analysis for various reasons unconfirmed from the trial never replay tax cases find classified the 13 factors. Then the more significant factors do further in-depth discussion from the 13 factors, trying to find people to declare the contents with the tax authorities before the first trial reported a significant gap between its annual taxes. It founds that some people be used to finish report by familiar way , differences in the reporting of the number of dependents, residence address for the reporting of non-residence address, not delivered in the high rate and non-payment recovery, etc., affect the tax trial confirmed ratios.
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Lin, Guei-Yu, and 林桂伃. "The Effects of Book-Tax Differences on Analysts' Forecast Errors and Abnormal Stock Returns." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16681954382424546599.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
98
This paper addresses the relationship among book-tax difference (BTD), cash forecast errors and abnormal stock returns, and examines whether financial analysts’ and investors can use the book-tax differences to make their forecasts of earnings or stock prices. The empirical results are summarized as follows. First, BTD is positive related to analysts’ forecast errors. That means the BTD caused by adjusting accounting discretionary accruals or differences between GAAP and tax regulations through earnings management or aggressive tax plan, contained the information of predicting future earnings. Once the analysts can’t capture the information then the forecast errors show up. Second, BTD is positive related to the abnormal stock returns. When the company is engaged in earnings management or aggressive tax plan, the BTD is getting larger and information asymmetry is more serious. If the investors can’t get the information when forming the predictions of stock prices, then abnormal stock returns will exist in the stock market. Further, the investors always take the professional analysts’ earnings forecasts into consideration, so this research controls the analysts’ forecast error effects, and the empirical result shows that the analysts’ forecast errors also have impacts on abnormal stock returns.
48
Wu, Shin-Hui, and 吳欣蕙. "An Evaluation of the Expanded Application of Audit by Reviewing Declaration on Tax Returns." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b5w6fw.
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49
Chen, Chen-han, and 陳振漢. "A Study of the Critical Success Factors on Individual Income Tax Returns e-Filing System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/90052876987423514669.
Full textAbstract:
碩士國立臺灣科技大學
資訊管理系
101
Filing individual income tax via internet (e-Filing) is one of the major electronic applications of government affairs in Taiwan. Since the e-Filing system has been promoted for more than ten years, this system is currently used by most tax payers. According to the statistics of year 2012, 76 percent of tax payers --- more than 3-million families --- file their individual income tax through internet, indicating that the e-Filing system is the most important system for the electronic government. To enhance the usability of the e-Filing system, this research aims to develop a critical success factor (CSF) measurement model for the e-Filing system. This model uses the SWOT analysis to analyze the current e-Filing system. The results can be used to find the strategies and solutions to improve the e-Filing system.
50
Lin, Hsin-heng, and 林信亨. "The Impact of Reducing and Increasing Sales Tax Rate on Stock Returns of Financial Institutions." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/11303492385720290321.
Full textAbstract:
碩士國立高雄第一科技大學
金融研究所
103
This thesis uses event study method to investigate the impact of reducing and increasing sales tax rate on stock returns of financial institutions. Empirical results indicate that increasing sales tax rate has a negative effect on stock prices of financial institutions, particular for the insurance industry. Additionally, overall decreasing sales tax rate has little effect on stock prices of financial institutions and only has a significantly positive effect on stock prices of insurance industry.