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Bessell, Maxwell Donald. "Australian Federal Government service revenues : a taxation perspective /." Title page, contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09PH/09phb557.pdf.
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Mascagni, Giulia. "Tax revenue mobilisation in Ethiopia." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51654/.
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This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.
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Pupongsak, Suparerk. "The effect of trade liberalization on taxation and government revenue." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/837/.
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This thesis investigates the trade and revenue impact of trade liberalization. The purpose is to address the following issues: to examine the effect of trade liberalization on the volume of imports and exports, taxation, and its association with the enhancement of the performance of overall tax system. An empirical analysis is conducted by, first, adding liberalization factors to the import and export demand functions to assess their impact on imports and exports. The results indicate that, for Thailand, trade liberalization does not lead to the deterioration in the trade balance. Instead, it helps improve export performance. However, trade deficit may still occur due to a high income elasticity of demand for imports, rooted from its import structure. Although trade liberalization is not found to be associated with the problem of trade imbalance, the fiscal imbalance may still persist due to the mechanism of tariff reduction. In order to deal with the fiscal problem, the government needs to implement domestic tax reform. The consequence of reform may vary since liberalization impacts on taxation differ greatly depending on various factors. The study examines its effect on taxation, by applying a tax effort model and employing a two-way fixed effect approach. The results suggest that tax reform in less developed and developing countries, by moving away from trade tax to domestic taxes, may be inapplicable since domestic taxes may also severely suffer from liberalization. However, tax reform is still necessary and thus the study applies the concept of tax buoyancy and elasticity to evaluate the ability of Thailand’s tax system to mobilize its revenue after the reform. The results reveal that the tax system as a whole is buoyant and elastic due to the high tax-to-base buoyancy of corporate income tax, especially in the post-AFTA period. The main findings from empirical studies have important policy implications for tax strategies of Thailand and other developing countries.
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Shang, Jiang. "An empirical study on China's regional tax revenue performance." Thesis, University of Gloucestershire, 2016. http://eprints.glos.ac.uk/4807/.
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This research aims to find the key determinants of the variation of the tax revenue capacity in China, and to evaluate China’s tax revenue performance at provincial level. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 1995 and 2013 on 31 provinces, autonomous or municipal cities directly under the control of the Central Government. Differing from the previous research, a new dependent variable, the current revenue ratio is used in addition to the conventional tax ratio. The current revenue is the sum of tax revenue and non-tax soured revenue excludes State Owned Enterprises revenues and expenditures. Eleven independent variables falling into six categories were selected. These six categories were: The traditional tax handles, GDP decomposition, Population factors, Income inequality, Governmental factors, and Corruption. The contributions of this study are: Firstly, for the first time the author constructed the current revenue ratio as the second dependent variable to represent the broader fiscal revenue and true tax-like revenue performance for studying tax effort index in China. Secondly, this study constructed the rural-urban income disparity Theil index as one of the explanatory variables in the tax effort index models for the first time in China’s tax performance study. Thirdly, for the first time in the tax effort index literature, this study used country specific data on corruption in a single country tax effort index model. The main results of this study are: 1) tax revenue capacity is mainly determined by the economic factors whereas the current revenue capacity is determined by both the economic and social factors; 2) tax revenue performance is diluted by the existence of non-tax sourced revenues; 3) the current revenue ratio is a better indicator for true tax performance; 4) There exists a regional disparity of tax or current revenue capacity among provinces. 5) tax/current revenue capacities and tax/current revenue efforts are mismatched in some provinces.
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Mbatia, Carolyne Nkatha. "Effect of foreign aid dependency on taxation revenue in Sub-Saharan Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27983.
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There is an ongoing debate in the literature on the effect of foreign aid - concessional loans and grants - on fiscal tax revenues. Most scholars argue that loans have a positive effect on taxation revenue because of the obligation to repay them, whereas grants have a negative effect because the recipient treats them as 'free' money and as a substitute for taxation. This study focuses on the impact of foreign loans and grants on tax revenues for 42 Sub-Saharan African countries for the period 1990-2014. We test the above hypothesis for these African countries, but divide them into different income groups to account for underlying structural differences. Our results show that both concessional loans and grants have a negative effect on taxation revenue when all countries are pooled, and similarly for low-income and lower-middle income countries. As most of these countries received debt relief under the Highly Indebted Poor Country (HIPC) Initiative, we argue that recipient governments formulate an expectation of always receiving debt forgiveness and therefore treat both loans and grants as a "free" source of funds. This creates a disincentive to tax citizens who demand accountability for their taxes. However, upper-middle income countries (HICs) respond differently. Loans and grants have a positive effect on tax revenue in these countries. The effect of loans is a result of upper-income countries being ineligible for debt relief and therefore obligated to repay their loans, which creates an incentive to collect more taxes. The positive relationship between grants and tax revenue is explained by the fact that HICs have achieved a significant level of development, which translates to increased levels of efficiency and accountability in revenue systems from additional resources added to the fiscal. As a policy recommendation to address the disincentive created by grants, we argue that grants should be channeled through Non-Governmental Organisations (NGOs) or the private sector, rather than given directly to the governments.
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Mayezana, Mbuyiseli. "An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30920.
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This study focuses on the South African Revenue Service’s (SARS) powers to request “relevant material” as it pertains to the so called ‘lifestyle questionnaire”. It also deals with taxpayer’s rights in terms of the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish whether or not a “lifestyle questionnaire” falls within the broad definition of “relevant material” as defined in the TAA and whether or not it infringes upon the taxpayer’s fundamental rights contained in the Bill of Rights. The taxpayer’s remedies were also examined. The South African Revenue Act No. 34 of 1997 (SARS Act) provides that SARS must ensure efficiency and effectiveness of collection of all revenue. SARS must perform this function in the most cost efficient manner and in accordance with the values and principles mentioned in section 195 of the Constitution. SARS administers various pieces of legislation including the (TAA). The TAA was promulgated on 4th July 2012, came into effect on 1 October 2012 and incorporated into once piece of legislation certain administrative sections generic to all tax Acts excluding the Customs and Excise Act. Both SARS and taxpayers must adhere to the Constitution of the Republic which is the supreme law of the country. Any law or conduct inconsistent with the Constitution is invalid. The Constitution consists of the Bill of Rights, a cornerstone of the South African democracy. SARS is an organ of state and therefore must respect, protect and promote the rights contained in the Bill of Rights. Since the introduction of the TAA, taxpayers feel that SARS’ powers have been enhanced. Section 46 of the TAA empowers SARS to request relevant material in various ways for the purpose of administration of a Tax Act, one of which could be by way of issuing a “lifestyle questionnaire” to taxpayers. A Lifestyle questionnaire requires details of the taxpayer’s assets and liabilities, income and expenses for the current and future tax years. Taxpayers often feel that this document is not specific but wide, because they are obliged to reveal everything to the SARS officials. This study reveals that the information requested though the “lifestyle questionnaire” is “in the opinion of SARS foreseeably relevant” for the administration of a tax Act. It therefore, falls within the definition of relevant material. Taxpayers may not without just cause refuse to complete and file the lifestyle questionnaire when requested to do so. It was further established that the Constitutional rights in the Bill of Rights are not absolute. Taxpayers who wish to challenge SARS’ decision to issue a lifestyle questionnaire need to be aware of their rights and the limitations thereof. In addition, this dissertation has revealed that a decision taken by SARS to issue a lifestyle questionnaire is an initial stage, the responses to which could trigger an investigation or audit and that the taxpayer’s Constitutional rights are not adversely affected by such a request. Therefore, taxpayers might encounter difficulty in successfully challenging SARS on judicial review by The High Court. The most suitable, cost effective and expeditious remedy that may be explored by any aggrieved taxpayer is that of the office of the Tax Ombudsman. The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service or a procedural or administrative matter arising from the application of a tax Act
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Krige, André Claude. "Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31472.
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During the 1980’s and onwards, the Western Cape’s Tax and High Courts were inundated with cases relating to the capital vs revenue classification on receipts by landowners from mining operators. These cases became known, in the common parlance, as the Cape Sand Cases. The principles debated during these hearings, range from “corpus vs fructus” to “single transactions vs carrying on a trade” and “capital disposal vs productively employing a capital asset”. The general principles formed during the rulings on these cases, fell largely in favour of the tax authorities and served as a deterrent to taxpayers for incessantly challenging the status quo on the classification of receipts from similar sources. Recent review of contracts within the industry and landowner consideration for classifying income, still follow the guidance of these common law principles. This study examines some of these past cases to get a better understanding of the reasoning which has led to the outcomes previously derived. An assessment of the changes introduced to tax legislation is made in order to provide grounds for the potential deflection from the incumbent perceptions on the classification of receipts. The initial investigation leads to the focal point of this study, which is the introduction of the MPRDA (Mineral and Petroleum Resources Development Act, 2002). Relying on the MPRDA, along with court cases challenging some of its content, the position of landowners is distinguished from that held during the formation of the common law on the classification of their income. The common law principles are challenged and reasons given, for denying exclusive reliance on previous case law when adjudicating the classification of income. This study, along with possible restructuring of the contracts that underlie these transactions, serves as basis for challenging the current classification of income by landowners from mining operators, previously deemed to be revenue in nature.
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Chat, Yiu-tong Vincent. "Quality services in the Inland Revenue Department /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872379.
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Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.
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Pilátová, Světlana. "Rovná daň a její vliv na příjmovou úroveň." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-741.
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Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
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Whiting, Susan Hayes. "The micro-foundations of institutional change in reform China property rights and revenue extraction in the rural industrial sector /." online access from Digital dissertation consortium, 1995. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?9610265.
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Yahya, Mastora. "Can the Malaysian Inland Revenue Board become a learning organisation : issues of bureaucracy, culture and change." Thesis, University of Bath, 2001. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343764.
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Maples, Andrew J. "Capital and revenue : recent Australian developments and the taxation of lease incentives in New Zealand." Thesis, University of Canterbury. Law, 1993. http://hdl.handle.net/10092/8244.
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The purpose of this thesis is twofold. The first purpose is to discuss the expansion of the concepts of income and business and the corresponding erosion of the concept of capital in Australia as a result of recent decisions of the Australian courts. The second purpose is the examination of the potential impact these Australian decisions may have in New Zealand on a specific area of taxation, the treatment for tax purposes of lease incentives.
The thesis is divided into three major parts. The first discusses generally the distinction between the concepts of income and capital It reviews tests enunciated in various decisions on the assessability of profits and gains and deductibility of expenditure and outgoings. This discussion builds a foundation for the second and third parts of the thesis.
In the second part of the thesis I discuss a number of the recent Australian decisions on the assessability of profits and gains and one decision on the deductibility of outgoings.
The case of F. C. of T. v. The Myer Emporium Ltd. is perhaps the most important recent Australian decision on the nature of income and capital in the business context. In Australia it has led to a reappraisal by commentators of the traditional income - capital distinction.
The other major Australian decision for the purpose of this paper is F. C. of T. v. Cooling. which decided that a payment made to a firm of solicitors as an inducement to enter into the lease of premises was assessable to the partners of the law firm.
In the third and final section of the thesis, I consider the approach the New Zealand Inland Revenue, Taxation Review Authority and Courts may take in the light of the recent Australian decisions, in deciding whether cash and non-cash incentives provided to lessees are assessable. In my view the answer will probably depend on the form which the incentive takes. The goods and services tax implications of any such incentive are not covered in this thesis.
To date the principles enunciated in the Australian cases do not appear to have crossed the Tasman Sea. However the New Zealand authorities will soon have to address the issues which have been raised. The New Zealand Inland Revenue Department are currently reviewing the whole area of lease incentives. No doubt they are looking at the Australian decisions, in particular Cooling, with a view to their application in New Zealand.
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Wickerson, John, and n/a. "Managing the risks to the revenue : a new model for evaluating taxpayer audit programs." University of Canberra. Law, 1995. http://erl.canberra.edu.au./public/adt-AUC20061113.085145.
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Traditionally, tax administrations have used taxpayer audit program resources
principally to deter deliberate noncompliance, 'encourage' due care in the
exercise of tax obligations, and recoup otherwise forgone Revenue.
Usually, a corresponding perspective has been adopted by those policy analysts
concerned with identifying and modelling the 'optimal' design characteristics
of taxpayer audit programs. But, in the process, they have presumed that tax
administrations make no efforts to learn from the results of taxpayer audits.
Equally, most policy analysts have presumed that taxpayer audit programs can
play no part in tax administrations' efforts to improve the underlying
willingness and ability of taxpayers to comply with their tax obligations.
One important adverse consequence of these presumptions has been that the
taxpayer compliance behavior literature has paid very little attention to the
major policy issue of how tax administrations should go about allocating their
taxpayer audit program resources so as to best manage what the candidate has
termed the risks to the Revenue. These risks are defined to be those which stem
from the lack of information available to tax administrations about both deliberate
and inadvertent noncompliance by taxpayers.
In the empirical part of the taxpayer compliance behavior literature it is now
well-appreciated that both the nature and the degree of taxpayer noncompliance
can vary considerably across different categories (populations) of taxpayers.
Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer
populations. In turn, different taxpayer populations may well require different
program 'treatments'. Accordingly, it is now being recognised in the empirical
literature that much more attention needs to be paid to the types of information
tax administrations require about taxpayer noncompliance so as to better
perform their central role.
It is already widely agreed by policy analysts that a tax administration's central
role is a broad one, and that it entails ensuring, as far as is practicable and
socially desirable, all taxpayers pay the correct amounts of tax - preferably
voluntarily. However, a tax administration's performance in this regard has to
be assessed largely on the results obtained from taxpayer audit programs.
There is therefore a need for a new conceptualisation (model) of what might
constitute an 'optimal' taxpayer audit program, and which better captures both
the various aspects of taxpayer noncompliance and the information
requirements of tax administrations.
The need for such a model has now become an urgent one. This is especially
because a number of tax administrations, including the Australian Taxation
Office, are no longer seeking to use taxpayer audit program resources
principally in the traditional deterrence, 'encouragement' and Revenue-recovery
mode. Instead, these resources are increasingly being used to help identify
those taxpayer populations, as distinct from individual noncompliant taxpayers,
which represent the greatest 'risks to the Revenue'. In turn, the results from
taxpayer audits conducted in the 'high risk' populations are being used to help
the tax administration determine the most appropriate strategies for improving
future compliance in these populations.
It will be argued in this thesis that the capture of these important strategic
characteristics of modern taxpayer audit programs cannot be achieved by
augmenting the existing deterrence-based models. A complementary model,
more suitable for wider policy analysis, is therefore developed which can
readily encompass these characteristics. This model is based on the construct of
a budget-constrained tax administration seeking to manage the risks to the
Revenue in (what is described in the organizational literature as) a Learning
Organization environment, and where market segmentation techniques are drawn
on when making inter-population resource allocation decisions.
The policy value of this model is then demonstrated by applying it to both
quantitative and qualitative data compiled by the candidate for the Business
Audit Program of the Australian Taxation Office. In the process, a number of
separate, substantive contributions are made to the program monitoring,
program evaluation and taxpayer compliance behavior literatures.
Collectively, these contributions provide support for the central argument of
this thesis that both taxpayer compliance behavior researchers and policy
analysts now need to pay much more attention to the information-gathering and
strategic resource allocation challenges confronting tax administrations. The
policy issues arising here, it will be argued, go to the heart of what constitutes
successful and accountable tax administration, and (in turn) a 'high integrity'
tax regime which is both efficient and equitable.
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Booth, Desmond John. "Non-statutory responses by the Inland Revenue Department with special reference to the Chief Inspector of Taxes branch and income tax." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.387536.
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Stiglingh, Madeleine. "Developing a model to evaluate the quality of the services rendered by the South African Revenue Service." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05042009-003506/.
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McNamara, Michael, University of Western Sydney, College of Law and Business, and School of Management. "Policy formulation and the limits of plausibility : a case study of policy formulation in a revenue office." THESIS_CLAB_MAN_MCNamara_M.xml, 2001. http://handle.uws.edu.au:8081/1959.7/337.
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This thesis looks at policy formulation in a Revenue Office over the nine-year period, from 1984 to 1993. It presents a case study that is based on actual events; but, because of the difficulties in reporting on the events in a large organisation without the possible influence of some staff, particularly senior management, it was decided to change the names of the organisation, the people and policies. The thesis is based on an examination of a number of policy initiatives that were 'quilted' together. Its focus is not on the contents of the policies or primarily on their economic success, but on the bureaucratic and stakeholder processes involved in their formulation. The purpose of the thesis is to provide a way of understanding events in organisations that are portrayed or categorised by research as policy formulation. Policy formulation is considered to be a core process in organisations, but it is still poorly understood or explained by current models, particularly those based on a rationalistic view of the world. Many of these models have their roots in economic theory and rationality, which promotes the idea that policy is a fundamental and almost inevitable part of organisation goal attainment. These ideas permeate and structure the theory and depiction of organisations and, hence, the way we understand the nature of the social actions and interactions supporting policy formulation. The thesis rejects the assertion that organisations move in a consistently calculated and logical direction based on goal setting and developing policies to meet objectives. An alternative view is proposed: that policy formulation must be understood within the phenomenon of an organisation where people enact a particular form of social reality. Under this model organisations are created and maintained by social processes that are continually executed by people. In this context, individuals and groups use processes of negotiation and power to manipulate and re-define the meanings attributed to problems and solutions to maintain a perception of consistent and coordinated change and goal attainment in policy formulation. This social practice is an attempt to define reality and maintain legitimacy for the policy changes. Thus, the emphasis is on social processes rather than outcomes, thereby focusing on the development and maintenance of perceptions of problems and solutions. This thesis analyses policy formulation as a distinctive kind of social practice using a case study of policy developments in a revenue office, as a means of explaining the basic nature of ongoing corporate life. The case study explores the way that core revenue office policies, proposed as 'logical' change, were formulated by individuals and groups who constantly used 'legitimising' management models and principles, agenda management, and bargaining and power processes to negotiate, influence, modify and manipulate the perceptions of change. The aim is to explain how policy options were generated in the 'Charisma period', to examine their origins and how they were acted upon, and to develop a set of summary concepts that might be used to understand policy development behaviours.Master of Commerce (Hons)
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Thompson, Junior Charles Ocran Kofi 1978. "Informality and tax revenue in Ghana = Informalidade e arrecadação de impostos em Gana." [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286422.
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Orientador: Anselmo Luis dos SantosDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-25T16:08:24Z (GMT). No. of bitstreams: 1 ThompsonJunior_CharlesOcranKofi_M.pdf: 1303825 bytes, checksum: 47abd6bf7cbf879fbdc744f26bace8d3 (MD5) Previous issue date: 2014
Resumo: O setor informal em Gana é muito grande e emprega a maior parte da força de trabalho do país tanto nas atividades agrícolas quanto nas demais, mas ainda assim contribui muito pouco em termos de receita tributária. O objetivo de todo país em desenvolvimento é o crescimento de sua economia através do uso de suas receitas internas e a minimização do uso de empréstimos e subvenções que trazem dificuldades para o país. A maneira mais importante de tornar isso possível é através do uso da receita fiscal, ferramenta fundamental para a construção e sustentação das economias nacionais. Uma das áreas que exigem atenção nesse sentido é o setor informal. De uma população estimada de 1.5 milhão de ganenses que pagam impostos diretos, o setor informal representa menos de 5% desse número. O ponto central dessa tese é o potencial de contribuição do setor informal para os cofres públicos, uma vez que esse apresenta grande potencial de crescimento e geração de receita, especialmente se for levada em consideração a parcela de população que obtém altos rendimentos e tem condições de pagar impostos, mais ainda não o faz. Para que o governo possa aumentar sua receita fiscal sem recorrer ao aumento das taxas é necessário ampliar a rede fiscal para nela incluir todos aqueles que deveriam pagar impostos. Gana utiliza o sistema progressivo de impostos, o que assegura que os impostos sejam proporcionais à renda. Isso significa, portanto, que a carga tributária é uma responsabilidade compartilhada por todos os cidadãos, e o setor informal não é exceção
Abstract: The informal Sector in Ghana by its size is very huge and employs the largest number of the country¿s labour force in both Agriculture and Non-agriculture activities yet, contribute very little in terms of tax revenue. It is the aim of every developing country to grow its economy by using more of its own internally generated revenues and to minimize or do away with securing loans and grants from donors which brings a lot of hardship on the country. The most important way of carrying out this is through the use of "Taxation Revenue" which is the fundamental tool for building and sustaining national economies. One area that needs concentration in this regard is the informal sector. Out of an estimated 1.5million Ghanaian tax population paying direct taxes, the informal sector consists less than 5 percent of the number. This thesis focuses on the informal sectors potential to contribute substantially into the tax revenue coffers, since the sector is highly potential in the growth and revenue generation, especially those in the high income spectrum of the sector who has the condition to pay taxes, yet are not paying. In order for the government to increase its tax revenue potential without increasing the tax rate is to widen the tax net to capture all those who are to pay tax. Ghana is using the progressive tax system in its direct tax administration, which ensures that the more your income the more tax you pay and the lower your income the lower tax you pay. It¿s therefore means that the tax burden is a shared responsibility of all citizens of the country for which the informal sector is not an exception
Mestrado
Economia Social e do Trabalho
Mestre em Desenvolvimento Econômico
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Poff, J. Kent. "An economic analysis of uniform capitalization of inventory costs under §263A of the Internal Revenue Code of 1986." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37754.
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Manley, Steven. "The elasticity of taxable income with respect to the 2001 and 2003 federal marginal tax cuts." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2007. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.
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Nymš, Martin. "Příjmy a zdanění bohatých jedinců." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124582.
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This thesis is focused on income tax and the richest people in the Czech Republic, I chose this topic because there are many preoccupations in the Czech Republic and questions whether is this income group "correctly" taxed and whether should they pay more or less taxes and other charges to the public budgets compared to other income groups. The introduction contains main objective of the work, there is outlined the income and displayed the richest people in the Czech Republic. Here is shown the outline of income that I have found from public sources of the three richest people in the Czech Republic, according to Forbes magazine. Further the thesis deals with employees with the highest incomes. For these people and their income, I visualized a possible method of taxation. For the illustration the highest income I have compiled charts and graphs that depict tax rate for each income group, by way of achieving income. On these models, it is shown who bears the burden of taxation more, if high-income people, or people with lower income. The changes in the taxation of the richest people will be applied from next year in the Czech Republic. Therefore these changes and their impact for people with above-average incomes are also mapped in this thesis. The theoretical aspects of taxation are the inseparable parts, which serves as theoretical basis for setting of the tax systems.
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Louw, H. J. (Heinrich Jacobus). "A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41504.
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The fundamental legal principles in South African law relating to simulated transactions are based on a long line of cases that have been decided in our courts over the past one and a half centuries. The main principle underlying the rule that simulated transactions are void, or that substance prevails over form, is that there can be no contract where there is no true legal intention by the parties. This is simply a necessary consequence of the application of the will theory.
As opposed to the legal intentions of the parties, the purpose of the parties, as another subjective factor, is generally not relevant in determining whether a genuine agreement has been entered into. Purpose may however be taken into account as a factor in determining the true legal intentions of the parties. The existence of an unlawful purpose will also render an agreement unenforceable.
In the case of Commissioner for the South African Revenue Service v NWK Limited 73 SATC 55, Lewis JA has seemingly introduced new considerations into South African law (particularly relevant to tax law), focusing on the presence of an avoidance purpose coupled with the lack of a commercial purpose to determine simulation. This stands somewhat apart from the importance of the true legal intentions of the parties as decisive factor.
This work focuses on the interpretation of these new considerations and the impact of the said judgment on the established principles relating to simulated transactions. In this regard the views of certain critics are discussed. The judgment is also critically analysed in order to draw a conclusion as to what the current legal position is regarding simulation in the context of tax law.Dissertation (LLM)--University of Pretoria, 2013.
lmchunu2014
Mercantile Law
unrestricted
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Petersen, Hans-Georg. "Integration, decentralization, taxation, and revenue sharing : good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies." Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2008/2736/.
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The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration.
24
Scheepers, Jill. "Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31231.
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The main objective of this study was to identify the potential difficulties that the verification of cryptocurrencies presents to SARS and determining whether these problems will also be encountered by tax authorities in Brazil, Russia, India and China (members of the BRICS group of countries). The study examined how the BRICS’ countries were addressing cryptocurrency data challenges and determining whether South Africa could learn from the solutions implemented by these countries. The information gathering powers of SARS were also examined in order to determine whether those powers are on par with those of the BRICS’ countries. The findings suggest that it is vital that tax authorities link the taxpayer’s real identity to the taxpayer’s digital identity in order to trace the taxpayer’s tax profile and verify compliance with tax legislation. The findings also suggest that certain BRICS countries did not experience significant verification difficulties. China has, however, banned the use of cryptocurrencies. Russia is in the process of passing tax legislation pertaining to cryptocurrencies and therefore, the Russian tax authorities have not yet undertaken to verify cryptocurrency transactions. India has addressed the verification challenges presented by cryptocurrencies by introducing legislation that compels clients of cryptocurrency exchanges to register with the exchange before transacting. Brazil is in the process of passing legislation which will require cryptocurrency exchanges to supply the Brazilian tax authorities with taxpayers’ identities, transaction amounts and transaction history on a monthly basis. Private altcoins, face-to-face transactions, cryptocurrency mixers and online peer-to-peer markets (which require no registration) present the largest verification challenges due to the difficulty in tracking these transactions. It was also found that the information gathering powers of SARS are on par with those of the BRICS’ countries and therefore, SARS is also able to request information from cryptocurrency exchanges as a means of collecting data for verification purposes. The study concluded with recommendations for SARS to consider in addressing the verification challenges posed by cryptocurrency transactions.
25
Haciibrahimoglu, Damla. "Generational Accounting In Turkey." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.
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Generational Accounting (GA), developed by Auerbach. Gokhale and Kotlikoff (1991) is an alternative and dynamic method employed in measuring the impact of existing fiscal policies on current and future generations. The method is based on the government&rsquos intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo
net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo
s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method reveals the intergenerational distribution of tax burden and helps identifying the policies that can alleviate the generational imbalance. This paper constructs and presents the first set of generational accounts for Turkey in an attempt to measure the generational gap and compare the Turkish intergenerational fiscal outlook to a number of developed and developing countries.
26
Ndofula, Elizabeth Jaria. "Economic appraisal of changes to the South African tax system since 1990." University of the Western Cape, 2013. http://hdl.handle.net/11394/4312.
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Magister Economicae - MEconCountries reform their tax systems to improve economic and administrative efficiency, the impact on income distribution and their revenue-raising capacity. Globalisation has also affected the fiscal autonomy of countries and resulted in the reality of tax competition. The South African tax authorities have made significant changes to the tax system in over the past 20 years. The first phase occurred after the publication of the Margo Commission’s report in 1987 and the second phase followed the work done by the Katz Commission since 1996. The objectives of the reforms included the improvement of tax administration and collection, a re-evaluation of the efficiency and equity aspects of the different taxes, the broadening of the tax base, and most important, to bring the South African tax system in line with changing international tax practise.The main objectives of this study are to give a descriptive overview of the reforms, to investigate the economic rationale behind the reforms and to answer the question of whether the objectives of the reforms were actually achieved. The study fills an important void in the South African literature as it is the first comprehensive overview of the tax reforms since the 1990s.The nature of the study is qualitative and investigative. An overview of the theoretical literature is presented together with some evidence from developing countries. To determine whether the objectives were achieved, descriptive statistics are presented using secondary data from South African Revenue Service (SARS); National Treasury, the Organisation for Economic Co-operation and Development (OECD) and the South African Reserve Bank (SARB). The main findings are that the establishment of SARS contributed significantly to the administrative efficiency and revenue-raising capacity of the tax system. The taxing of fringe benefits under the personal income tax, the introduction of capital gains tax (CGT) and the residence-based principle contributed to the broadening of the tax base. The decrease of marginal rates of personal income tax (PIT) to be more in line with the rate on company income decreased the possibility of tax arbitrage. The phasing out of the secondary tax on companies together with the decrease of the rate of company income tax (CIT) increased the attractiveness of South Africa for capital-exporting countries. Significant tax relief to middle and lower-income earners over various years improved the equity impact. However it did not improve the position of the really poor, who are not liable for PIT. The increasing contribution of value-added tax (VAT) compensated to the decreasing contribution of trade taxes; the fact that the VAT rate has stayed constant, since 1993 is an indication of the unpopularity of the tax.
27
Allen, David S. "Industrial revenue bonds: tests of capital structure theory and segmentation of the tax-exempt bond market." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53668.
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Industrial revenue bonds (IRBs) possess special tax characteristics which provide an opportunity to test the interest tax shield hypothesis of Modigliani and Miller [1963]. The announcement day excess returns for IRB issues reflect a positive significant market reaction. However, this excess return is unrelated to the tax shield on the debt. Nor is it a function of non-debt tax shields, a proxy for an interior optimal capital structure, or the risk of the issue. It is consistent, however, with the argument that lRBs provide a subsidy to issuing firms.
Miller's [1977] equilibrium model predicts that the tax rate of the marginal buyer of debt will be equal to the corporate tax rate. The Miller hypothesis is tested by comparing the yield spread between IRBs and taxable corporate debt. The empirical estimation indicates a segmentation of the market for tax-exempt debt. For short-term issues, the implied tax rate is not significantly different from the corporate tax rate, consistent with Miller’s prediction. For 1ong·term issues, the implied tax rate is significantly less than the corporate tax rate and decreases with maturity. This is consistent with the excess supply of tax-exempts being purchased by individuals in increasingly lower tax brackets.Ph. D.
28
McNamara, Michael. "Policy formulation and the limits of plausability : a case study of policy formulation in a revenue office /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030410.164044/index.html.
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Thesis (M.Com. (Hons.)) -- University of Western Sydney, 2001."A thesis presented to the School of Management, College of Law and Business, University of Western Sydney for the degree of Master of Commerce (Honours)" Bibliography : leaves 178-192.
29
Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.
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Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.
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The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
31
Pieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/4442.
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In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.
32
Pieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/4426.
Full textAbstract:
In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.
33
Naidoo, Kimera. "The importance of the capital versus revenue distinction in determining gross income and the effect this distinction has on the maxims of taxation." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4523.
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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
35
Mansoor, Younus Ahmed. "A critical analysis of the reference pricing tool used by SARS to address undervaluation of imported clothing." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020755.
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The South African Revenue Service has since 2009 introduced “reference pricing” as a tool to detect undervaluation of customs values of imported clothing and textiles. The term “reference pricing” is not defined in the Customs and Excise Act No.91 of 1964 which is the legislation that governs the importation of goods into the Republic of South Africa. The mandate of the South African Revenue Service, amongst others, is to facilitate legitimate trade. By applying the reference pricing guidelines the South African Revenue Service will target all importers who declare customs values which are less than the reference price for a targeted tariff heading associated with an item of clothing or textile. The Customs and Excise Act No.91 of 1964 is clear in that the transaction value which is the price paid or payable for the imported goods shall be the value used for customs duty purposes. The Customs and Excise Act No.91 of 1964 also requires that the interpretation of the sections 65, 66 and 67 of the said Act shall be subject to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Valuation Agreement). Part I of the Valuation Agreement deals with the rules for customs valuation. Article 17 of part 1 allows for customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. The Technical Committee on Customs Valuation of the World Trade Organisation decided the following in so far as Article 17 of the aforesaid agreement is concerned: “1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, ....” It would appear that the South African Revenue Service is using reference prices as a tool to support its reason for doubting the truth or accuracy of the declared customs values. The indiscriminate use of reference pricing, it is submitted, affects legitimate trade adversely. This treatise provides an understanding of how the customs value should be determined in terms of the Customs and Excise Act No.91 of 1964 and the Valuation Agreement. It then provides a background to reference pricing and how reference pricing will be used to detect undervalued imports of clothing and textiles, the advantages and disadvantages of using reference pricing and a comparative analysis of the approach adopted by the Mexican Tax Administration Service in so far as the use of reference pricing is concerned. It was established that the reference price cannot replace the customs value of an imported clothing item as the customs value is based on the price actually paid or payable for it and not on some arbitrary or fictitious value. The reference price can only be used as a tool to identify importers that are possibly undervaluing the customs values. The disadvantages far outweigh the advantages of using reference pricing. The treatise further provides a background to the use of a valuation database as a risk assessment tool and compares this to the use of reference pricing. The use of reference pricing and its impact on trade facilitation is then discussed as well as whether the use of reference pricing is consistent with the risk management principles as discussed in the World Customs Organisation Risk Management Guide. It was established that the South African Revenue Service has not disclosed the basis of arriving at the reference price per tariff heading that it targets and the use of reference pricing is not sanctioned by any international guideline or agreement. It was also established that the use of reference pricing targets compliant importers unnecessarily and this practice goes against the principles of trade facilitation. The use of reference pricing can be used as a tool to detect undervalued imports of clothing but should not be used as a basis to stop every consignment of clothing simply because the customs value declared is less than the reference price. It should not be used as a stand-alone tool but rather enhanced further with the recommendations provided. In the final analysis, recommendations are provided which seek to enhance the reference pricing mechanism and to further identify and exclude compliant importers and limit the use of reference pricing to target non-compliant importers who undervalue the customs value of imported clothing and textile items.
36
Mwakalobo, Adam Beni Swebe. "Economic Reforms in East African Countries: The Impact on Government Revenue and Public Investment." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/66/.
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Hall, Bethane Jo Pierce. "An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332080/.
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One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
38
Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
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Bibliography: pages 133-135.There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
39
Phasha, Manteng Ruth. "A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23892.
Full textAbstract:
The ruling by the Supreme Court of Appeal in Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on 13 September 2007 added to and amended South African case law regarding the critical definition of ‘gross income’ in the Income Tax Act 58 of 1962. The court diverged from the existing precedent – set in Stander v Commissioner for Inland Revenue – that receipts that “could not be converted into cash and could not be transferred to anyone else” are not taxable. In Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd the court ruled that what is key is that the benefit has an ascertainable monetary value. Accordingly, the benefits of interest-free loans can be valued – using the weighted prime overdraft interest rate – and can be taxed. This decision has been the subject of much debate, centring on the aptness of the amended view of ‘gross income’, the quid pro quo principle discussed in the judgement, the valuation method, and the implications of these for taxpayers. The purpose of this study is to present arguments and additional information to this continued debate, looking particularly at the impact of Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on interest-free shareholders’ loans, without attempting to provide a definitive answer to this debate. This non-empirical study explores the topic through a review of literature, with the sources cited being mainly published public articles, tax text books and conference papers retrieved from the internet. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
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40
Hill, Mark. "The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production." BYU ScholarsArchive, 2004. https://scholarsarchive.byu.edu/etd/4229.
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The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply itself. Each of these is important to international relations.
41
Mawire, Patrick N. "The tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/803.
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This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.
42
Mhlungu, Lindelwa Letticia. "An exploratory study of the fiscal illusion of individual taxpayers in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27316.
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Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
43
Woodbridge, Taryn. "The regulation of tax practitioners in South Africa: a proposed model." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1003128.
Full textAbstract:
Tax practitioners in South Africa have been operating in an unregulated tax industry. This has allowed certain tax practitioners to fail in their duties to their clients, as many do not have to abide by any code of conduct or ethical principles, to the detriment of the public. Other than the provisions in the Income Tax Act, 58 of 1962, there has been no regulation. As a result of losses suffered by taxpayers either through the incompetence, ignorance or negligence of a tax practitioner, as substantiated by case law, and increased costs borne by the South African Revenue Services due to unnecessary queries and tax disputes, the Minister of Finance, Trevor Manuel, introduced the concept of tax industry regulation in his Budget Speech in 2002. This resulted in the introduction of section 67 A into the Income Tax Act, providing for a registration process for tax practitioners. All practising tax practitioners were required to register with the Commissioner for the South African Revenue Services by 30 June 2005. In addition, a discussion paper was issued in 2002 setting out the proposal of the Revenue Services to regulate the tax industry through the formation of an Association of Tax Practitioners. This proposal includes various contentious issues and casts significant doubt on whether the proposed model is the most suitable. The goal of the research was therefore to evaluate the current status of tax advisory services in order to demonstrate the need for regulation and to compare the proposed SARS model with two established regulatory authorities: the Estate Agency Affairs Board and the Australian Tax Agents Board. A conceptual model for regulation was developed in order to test all the models against a simple regulatory framework to determine whether each was aligned to certain best practices proposed in this framework. The research methodology was qualitative in nature, involving the critical interpretation of documentary data and data generated during a public discussion forum of tax practitioners. It was concluded that the SARS proposal is too prescriptive and, at the same time, too broad in its scope. In order to address the key objective, identified as protection of the taxpaying public, a simplified regulation procedure was recommended, which would adhere to the proposed regulatory framework.KMBT_363
44
Shipton, David Edward Charles. "Sitting on the bench : an exploratory study into Inland Revenue's industry benchmarking programme." Thesis, University of Canterbury. Accounting and Information Systems, 2015. http://hdl.handle.net/10092/10846.
Full textAbstract:
The Inland Revenue Department (Inland Revenue) launched the Industry Benchmarking Programme (Benchmarking Programme) in 2011; which closely followed the Small Business Benchmarking Programme (SBBP) which was released by the Australian Taxation Office (ATO) in 2009. These programmes took data from tax returns and other sources, and turn this into a series of financial benchmarks for specific industries. The data from these programmes was then published on the respective websites of Inland Revenue and the ATO. It was envisaged by both tax administrations that this data would be used by taxpayers to benchmark their financial performance against others in their industry. The Benchmarking Programme was designed to assist Inland Revenue with its compliance strategy and to better its their audits.
This exploratory research was mainly focused on the use (or lack of) of Inland Revenue’s Benchmarking Programme by taxpayers and tax practitioners. Other aspects of the Benchmarking Programme were investigated. Interviews with six tax practitioners were conducted, supplemented by documentary analysis of the Benchmarking Programme and other sources of data. It was found that the tax practitioners do not use the data for several reasons, including issues with the integrity of the data and its usefulness. It suggested that taxpayers do not use the data from the Benchmarking Programme, and indeed may not have any knowledge of it. The overall impact of the Benchmarking Programme was deemed to be minimal. Several recommendations were to be presented for consideration by Inland Revenue as a result of the findings in the project.
45
Smit, Sybrand Abraham. "The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/21122.
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Thesis (MComm) -- Stellenbosch University, 2008.ENGLISH ABSTRACT: The September 2007 decision of the SCA in C: SARS v Brummeria Renaissance (Pty) Ltd and Others has proven to be one of the most contentious tax cases ever decided by a court in our jurisdiction. Questions surrounding the interpretation of the judgment and the likely scope of its application are some of the most widely debated matters in South African tax circles ever since the judgment was delivered. In this research paper a study is undertaken into the income tax treatment of an interest-free loan receipt. The position as it stood prior to the SCA decision is first analysed with particular reference to the legal nature of a contract for the loan of money and the tax court decision in ITC 1791. The discourse continues with a critical discussion of the Brummeria judgment in order to extract the ratio decidendi thereof. The ambit of application of the extracted binding principles to selected interest-free loans (encountered most often in practice) is considered, drawing on views expressed by numerous South African tax experts as well as the Revenue Authority’s own stance in this regard, as enunciated in their Draft Interpretation Note dealing with the right to use loan capital interest-free. As a final application a study is undertaken into the possible arguments available to tax subjects to refute an assessment for income tax raised on them by SARS on the basis of the binding principles enunciated by the SCA in Brummeria. It is concluded that initial fears regarding the potential wide-ranging impact of the decision, though justified, may have been over-anticipated as strong grounds exist to argue that the scope of the judgment’s application is not likely to extend wider than the type of legal construction found in the case itself, namely where an interest-free loan is received in consideration or as a quid pro quo for some or other revenue supply.
AFRIKAANSE OPSOMMING: Die beslissing van die Hoogste Hof van Appèl (“HHA”) in C: SARS v Brummeria Renaissance (Pty) Ltd and Others gedurende September 2007 blyk een van die mees omstrede belastingsake te wees wat tot nog toe in ons jurisdiksie beslis is. Kwelvrae rondom die interpretasie van die uitspraak sowel as die waarskynlike omvang van die toepassing daarvan is van die aangeleenthede wat die wydste gedebateer is in Suid-Afrikaanse belastingkringe in die onlangse verlede. In die studie word die inkomstebelasting hantering van die ontvangs van 'n rentevrye lening ondersoek. Die regsposisie voor die beslissing van die HHA word eers ontleed met spesifieke verwysing na die regsaard van 'n kontrak vir die leen van geld en die beslissing van die spesiale inkomstebelasting hof in ITC 1791. Die verhandeling gaan voort met 'n kritiese bespreking van die Brummeria uitspraak ten einde die ratio decidendi daarvan te ekstraheer. Die bestek van die toepassing van die saak se bindende beginsels op uitgesoekte rentevrye lenings (wat die meeste in die praktyk teёgekom word) word oorweeg. In dié verband word verwys na die menings van verskeie Suid-Afrikaanse belasting-deskundiges, sowel as die Ontvanger van Inkomste se eie seining in hierdie verband, soos uiteengesit in hul Konsep Interpretasienota met betrekking tot die reg om leningskapitaal rentevry te gebruik. In die laaste instansie word „n ondersoek geloods na die moontlike argumente wat belastingpligtiges sou kon aanvoer om 'n inkomstebelasting-aanslag gegrond op die bindende beginsels neergelê deur die HHA in Brummeria, te weerlê. Dit word bevind dat aanvanklike vrese aangaande die trefwydte van die beslissing, alhoewel geregverdig, moontlik oorversigtig was, aangesien daar sterk gronde is om te argumenteer dat die omvang van die uitspraak se toepassing waarskynlik beperk is tot die soort regskontruksie wat in die saak self aangetref word, naamlik waar 'n rentevrye lening ontvang word in ruil vir of as quid pro quo (teenprestasie) vir een of ander lewering van 'n inkomste aard.
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Chocolate, Lucinda da Graça Braz. "Sugestões para uma boa gestão dos recursos petrolíferos de Angola face à previsibilidade do seu esgotamento e à volatilidade dos preços internacionais." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3139.
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Mestrado em Economia Internacional e Estudos EuropeusUma jazida de petróleo é um bem patrimonial que pode funcionar como catalisador da criação de riqueza, ajudando a melhorar a qualidade de vida da sua população, desde que gerido de forma adequada e prudente. Ao ser extraído, o valor deste património vai desaparecendo e, a não ser que se invista o rendimento gerado, de forma transparente, inteligente e sustentada, o país poderá ficar mais pobre no futuro. Experiências de alguns países produtores demonstram que a riqueza petrolífera, em vez de uma bênção, pode vir a transformar-se numa maldição. Avaliar se a política orçamental é equilibrada, adequada e sustentável, constitui um desafio de particular complexidade em economias muito dependentes do petróleo, requerendo que se dê particular enfoque ao saldo primário não petrolífero, bem como à sua comparação com PIB não petrolífero. Dado que o petróleo é um recurso não renovável, gerador de receitas particularmente voláteis e imprevisíveis, importa evitar que a volatilidade afecte negativamente a economia. Aforrar e investir parte das poupanças, de forma a assegurar um bom equilíbrio na distribuição intergeracional de recursos, é essencial. Queremos, com esta dissertação, apresentar algumas experiências internacionais relevantes. Para além da sugestão da criação de um Fundo Petrolífero (FP), propomos também alterações na política de subsidiação dos combustíveis e aumento gradual do nível de fiscalidade. Visamos, modestamente, contribuir para a diminuição da dependência de Angola do sector petrolífero e, principalmente, preparar o futuro da economia para a fase pós-petróleo, promovendo o desenvolvimento sustentável e aumentando o bem-estar socioeconómico das gerações actuais, sem esquecer a compensação das gerações futuras pelos recursos naturais exauridos.
An oil well is an asset that can function as a catalyst in the creation of wealth, serving to improve the quality of life of the people, so long as it is managed in a prudent and appropriate manner. As it is extracted, the value of this asset diminishes, and unless the income generated is invested in a transparent, intelligent and sustained manner the country may become poorer in the future. The experience of some oil producing countries shows that oil wealth, instead of being a blessing, may become a curse. The assessment of whether the budgetary policy is balanced, appropriate and sustainable poses a challenge of particular complexity in economies, which are highly dependent on oil. Special attention should be given to the primary non-oil balance and, especially to the relationship of this as a percentage of non-oil GDP. Given that oil is a non renewable resource which generates particularly volatile and unpredictable revenue streams, it is important to minimize the negative impact of this volatility on the economy. It is essential to save and invest part of these funds in order to assure a proper balance in the distribution of resources across generations. In this dissertation we demonstrate some relevant international experiences. Over and above the suggestion of creating an Oil Fund (OF), we propose also, alterations to the policy of fuel subsidies and a gradual increase in the level of taxation. We aim in a small way to contribute to the reduction of Angola's dependence on the oil sector and, especially, to prepare the economy for the post oil phase, promoting sustainable development and increasing the socioeconomic wellbeing of the current generation without forgetting the compensation due to future generations for the exhausted resources.
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Šmejkal, Martin. "Vliv daňových sazeb na daňové příjmy státu – modelace Lafferovy křivky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359600.
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There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.
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Keršiulytė, Rūta. "Mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140128_134422-21022.
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Magistro baigiamajame darbe pateiktas Lietuvos mokesčių sistemos vertinimas ir ištirta mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms. Pirmoje teorinėje dalyje nagrinėjama mokesčių sistema, apžvelgiami mokesčių tarifai ir analizuojamos valstybės pajamos. Antrame skyriuje pateikiama tyrimo metodologinė dalis. Trečiame skyriuje atliekant ekonometrinį modelį analizuojama valstybės biudžeto mokestinių pajamų dinamika ir ją lemiantys veiksniai bei atliekamas mokestinių pajamų prognozavimas.In this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.
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D'Hautcourt, Alexis. "Les revenus publics des cités d'Asie Mineure à l'époque romaine: recherches sur l'adaptation de la structure civique grecque à l'Empire romain." Doctoral thesis, Universite Libre de Bruxelles, 1998. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211996.
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Gasperin, Carlos Eduardo Makoul. "Aspectos tributários dos shopping centers: limites para a tributação da receita e da renda." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24919.
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Os Shopping Centers são um importante modelo de negócios na economia brasileira, gerando um grande fluxo financeiro de recursos, os quais transitam em um complexo emaranhado de relações jurídicas compostas por diversos atores e instrumentos contratuais. Em que pese a importância econômica que esses centros de compras adquiriram no mercado consumidor nacional, não se tem ainda uma visão doutrinária clara da sua estrutura jurídica nem, muito menos, dos impactos tributários daí advindos. Esse trabalho pretende contribuir para o esclarecimento dessas questões, sem ter, obviamente, a pretensão de esgotar o debate. O estudo proporá um novo enfoque na conceituação jurídica dos shopping centers, com especial atenção para a definição dos limites da tributação sobre eventuais receitas e rendas que possam existir nesse setor. O ponto central do debate será a qualificação jurídico-tributária dos chamados ‘encargos comuns ou condominiais’ e das ‘contribuições ao fundo de promoção e propaganda’, elementos financeiros comuns e relevantes para esse modelo de negócios. Seriam esses valores receita/renda tributáveis? Na pessoa de quem? Para responder tais questões, primeiramente será feita uma análise do modelo de negócios e do debate doutrinário acerca da sua qualificação jurídica. Na sequência, será proposta uma nova perspectiva de análise, a partir das teorias das redes empresariais e das coligações contratuais. Essa base teórica nos dará condição para analisar os impactos tributários daí advindos e para fornecer a seguinte resposta àquelas indagações: cumpridos determinados requisitos os ‘encargos comuns’ e as ‘contribuições ao fundo de promoção e propaganda’ não podem ser imputados como renda ou receita do empreendedor, já que deverão ser encarados como despesas dos lojistas e do próprio empreendedor. Com base nas conclusões alcançadas, algumas recomendações práticas serão propostas ao setor para mitigar eventuais riscos tributários atinentes à discussão aqui posta.
Shopping Malls are an important business sector in the Brazilian economy, generating a huge flow of money throughout a variety of complex legal relationships composed of many actors and contractual instruments. Despite the economic importance of these commercial centers, the legal doctrine has not defined yet a clear view of the legal structure of such enterprise, neither the tax impacts derived from it. This essay intends to enlighten such subjects, without the intentions of exhaust them. This research will propose a new approach to conceptualize the legal arrangement that supports shopping malls. It discusses whether there are any incomes or revenues in the so-called 'common costs' fees and the 'contributions for the promotion and advertising fund', bearing in mind that they are common and relevant financial components on this kind of business. The central question that drives the essay is that: Would these fees be taxable income or revenue; and on whose economic agent? To address this question firstly an analysis will be made of the business model named shopping malls and the doctrinaire debate over its legal qualification. Subsequently, a new economic and legal analytical perspective to this business model will be proposed, based on business and contractual networks theories. With these it will be possible not only to achieve eventual tax impacts of those fees mentioned above, but also to answer the question posed herein by affirming that since some requirements are accomplished, the fees known as 'common costs' and the 'contributions for the promotion and advertising fund' should not be attributed as entrepreneur’s revenues, since they shall be faced as store owners’ own expenditures and, in some cases, as entrepreneurs’ own expenditures. In addition, the research intends to provide some practical recommendations to the economic sector for mitigating possible tax liabilities risks linked to the subject herein discussed.