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Dissertations / Theses on the topic 'Taxation (Indirect)'
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Refaqat, Saadia. "Social incidence of indirect taxation in Pakistan (1990-2001)." Thesis, University of Bath, 2008. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512252.
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This study aims at measuring the social incidence of indirect taxes in Pakistan as a result of the tax reform process specifically carried out in the area of indirect taxes (1990-2001). The intention is to analyze how indirect tax reform reflects the policy objectives particularly in the light of equity and distributional considerations envisaged in the tax reform strategy. Whilst one aim is to reflect on the aggregate indirect tax incidence overtime at the national as well as the urban/rural level, the second objective is to provide a high level of disaggregation of incidence picture in order to explore the sensitivity of tax incidence in terms of key commodities. Additionally, this study attempts to illustrate the sensitivity of estimated tax incidence results to the assumption of zero demand responses and to identify welfare enhancing directions of tax reform for Pakistan at the margin by using the marginal theory of tax reform. The findings of this study seem to indicate that a move from dependence on trade tax revenues to GST/VAT revenues for Pakistan has made the overall indirect tax system a little more progressive. It appears post- reform indirect tax incidence is sensitive to taxation of key commodities including sugar, edible oils and basic fuel/utilities. Incidentally, taxation of these commodities also appears to have strong distributional effects on the poor. Whilst exploring the sensitivity of estimated tax incidence results to the incorporation of behaviour responses, our estimated results do not appear to be very sensitive to this incorporation. Furthermore, directions of welfare enhancing tax reform (at the margin) for Pakistan reveal that a reduction in the price of basic food (including beef, wheat, milk and pulses) should be welfare enhancing; taxation of sugar maybe efficient but not equitable, while only taxation of vegetable ghee simultaneously fits both criterion.
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Thurneysen, Bastian. "Taxation of Offshore Indirect Transfers (OIT) in developing countries." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32373.
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In a world of globalized capital, individuals, companies, individuals, and nations, often benefit from investment opportunities in which capital is free to flow across borders and jurisdictions with limited restrictions. Foreign direct investment in developing nations is certainly one of the perceived benefits of this milieu in which capital is liberalized, as it often provides critical funds for resource extraction, industrial growth or increased agricultural output, and, supposedly, an overall influx of positive development potential (Rixen, 2015: 325). Indeed, many developing nations work very hard to attract foreign investment capital, including through tax incentives, which can create opportunities for utilizing natural resources, employment, and infrastructure development. Overall, international investment is often portrayed as win-win scenario, with some, but few drawbacks. However, this does not mean that the international flow of capital is not without its complications. Not all pertinent actors involved in the global chains of investment, industry, and development, feel as though the international system is a level playing field for all parties. This is particularly true when it comes to the notion of taxation, which is on one hand largely a domestic issue, meaning that taxation policy is ultimately in the jurisdiction of national governments. Yet with that said, the international arena in the early part of the second millennium is a world of international business in which capital investment flows readily across and between jurisdictions, heightening the need for more robust, creative, and far-reaching policy and legislation that allows nations to capture the taxable income generated from their domestic resources in foreign destinations, because of the high degree of foreign ownership through globalized capital (Toledano, Bush, & Mandelbaum, 2017: 13). Depending on the country in question, this can be a daunting task. The reality of the international arena is one of countries that are divided across a spectrum of wealth, from a small number of very wealthy and powerful nations, (from which stem most of the powerful corporations and other investment engines), to those who struggle to meet the basic needs of their people, and to maintain stable governance. It is those nations at the lower end of the scale that are generally recognized as being the most vulnerable to powerful international forces. The economic drivers in such nations are often found in raw resources, whether in labour, mineral deposits, or agriculture, most of which rely on some degree of foreign investment both in capital and technological capacity in order to harness and extract their value (Kosters, 2004: 7). In turn, the taxes that are generated from such activity not only play a substantial role in filling the coffers of these governments, but are one of the few potential resources for meaningful earnings for the state, in countries where they are most needed, primarily for very basic needs of infrastructure and daily governance (Marais, 2018: 611). Increasingly over the past decades, it has been recognized that there is a great deal more that powerful countries and institutions can and perhaps should do in order to help the less powerful harness their wealth, from taxation and other sources (Kosters, 2004: 7). As of more recent years, various institutions have entered the fray in regard to development and related issues like taxation at the international level, operating via collective agreements. These include groups such as the Organization for Economic Cooperation and Development (OECD), International Monetary Fund (IMF), and World Bank. While several international bodies, the OECD included, provide some guidance and direction for taxation, these agreements are voluntary, and do not supersede the power or responsibility of national governments to monitor the usage, flow, and taxation of national resources. Further, there is a notable critique on the somewhat conflictual nature of these institutions, in that they get their power from the same powerful nations whose business elites have been benefiting from lopsided power dynamics on the international level all along, and in many ways, despite the good intentions of some initiatives on their part, on the whole, they continue to do so, meaning that developmental needs and the ethics of equity and fairness still must fight to be recognized against a backdrop of profiteers who are in many ways loathe to surrender their advantages, whether they are deemed to be fair or not (Marais, 2018: 612). In briefly considering the taxation landscape in regard to OITs, at present there exists a variety of approaches. On one hand there are some guidelines presented by some intergovernmental organizations, for example, the OECD, which suggests taxation of OITs in some limited cases. However, this serves as a guideline for member countries and not a regulation. It should be further noted that, regardless of policy source and orientation, any application of taxation to OITs can only occur when a nation has a suitable domestic taxation policy in place, as such taxes are ultimately under the authority of national governments where the resource resides. This has led some researchers to comment on the distinction between developed and developing nations when it comes to the value and importance of taxing OITs, whereby it may be very much in the interest of developing countries to harness the tax on this activity, and much less important for developed nations (Lau, 2015:43) . This is owing largely to the fact that such holdings and transfers by multinationals are far more common in developing nations, and to the fact that the taxes on such. This may provide a meaningful backdrop for understanding the variance in approach to OITs from nation to nation, as well as create a focal point for understanding how developing nations in particular can use taxation as one of the tools needed to harness the power of its own resources in order to better foster development.
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Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.
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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite this attempt by government to provide companies with a means of financial relief BR has been relatively unsuccessful in SA with very few companies managing to be rescued. Companies due to their very nature are subject to many laws and regulations. It is for this reason that, when trying to consider the effectiveness of a particular law or regulation, one must look not only at the primary law but also consider the impact of any auxiliary laws and regulations that work in conjunction with the primary law. This dissertation therefore seeks to understand the financial impact of direct and indirect taxes ("Tax Laws") on a company in BR in order to determine whether these laws support or hinder BR. In this dissertation an overall understanding of BR is obtained by considering the development of BR in SA, the BR process as detailed in the Companies Act and the application of BR in SA including various statistics relating to BR. Thereafter we obtain an overall understanding of the Tax Laws that have been introduced in to SA law since the introduction of BR in SA law as well as some existing provisions of the Tax Laws that are applicable to companies in BR. From the understanding of these two laws we develop a financial evaluation criterion that is used to assess the financial impact of various tax strategies on a company in BR. For the final assessment of the financial impact of the Tax Laws an assessment is performed on the deductibility of BR expenditure in terms of S11(a) and 23(g) of the Income Tax Act, No. 58 of 1962 ("ITA"). Ultimately a conclusion is reached on the financial impact that the Tax Laws have on a company in BR and, at a high level, additional considerations that may improve the success rate of rehabilitating companies in BR.
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Nikolaou, Agelike. "Estimation of AIDS demand systems for Greece, with applications to the welfare effects of the EEC harmonisation of alcohol and tobacco taxes." Thesis, Birkbeck (University of London), 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297218.
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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.
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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.
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Brooks, Miki. "The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22990.
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A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Angola and Nigeria - in terms of their domestic tax legislation, a non-resident will not be subject to capital gains tax in the respective country where the property is situated regardless of the value of the shares that is attributable to immovable property. In certain countries - such as Mozambique, Namibia, Tanzania and Zimbabwe - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held regardless of the value of the shares that is attributable to immovable property, unless a DTA provides otherwise. In certain other countries - such as Botswana, Ghana, Lesotho and South Africa - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held, however this will depend in general on the percentage of the value of shares that is attributable to immovable property, unless a DTA provides otherwise. Certain countries domestic tax legislation have specific provisions regulating how this percentage is determined. A DTA may provide relief to taxpayers who are subject to capital gains tax in both their resident country and the source country, on the disposal of an interest in immovable property held in the source country. In terms of domestic tax legislation, where the non-resident is liable to pay capital gains tax in the source country, the non-resident will in general have to comply with the withholding tax and filing obligations of that country where applicable.
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Zigmantaitė, Algita. "Netiesioginių mokesčių reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204144-32418.
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Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių mokesčių srityje. Po harmonizavimo politikos istorinės apžvalgos buvo pereita prie konkrečių, šiuo metu galiojančių tiek pridėtinės vertės mokesčio, tiek akcizo reglamentavimo aspektų. Kaip vienu iš vertingų šaltinių buvo pasirinkta Europos Teisingumo Teismo praktika, kuri buvo vertinga iš esmės dėl dviejų pagrindinių priežasčių – remiantis Teismo praktika buvo galima išskirti tas sritis, kurių dabartinis reguliavimas vis dar išlieka problematiškas, be to, tose srityse, kur vis dar susiduriama su reglamentavimo neaiškumu ar dviprasmiškumu, pavyzdžiui, aiškinant tam tikras sąvokas, Teismo praktika buvo vertingas šaltinis stengiantis iššiaiškinti kokrečių normų prasmę. Galiausiai darbo išvadose buvo glaustai pateikti pagrindiniai probleminiai aspektai, kurie išryškėjo analizuojant tiek teisės aktus, tiek teismų praktiką bei užsienio teisės mokslininkų darbus – tokie kaip vis dar taikomi... [toliau žr. visą tekstą]The subject of this master thesis was the analysis of certain aspects, regarding indirect taxes regulation in the European Union. The first and the second part of this paper cover the changes in the attitude to certain regulations aspects, what sort of measures have been taken, in other words, it seemed important to show the historical development of this attitude, nevertheless pay consideration to the harmonization policy in the field of indirect taxation, the way it had been introduced and implemented (or should be) with regard to the Community’s aims. After the introduction, regarding harmonization policy, both parts deal with certain aspects of the regulation of value added tax and excises. The practice of European Court of Justice has been beneficial mainly because firstly, it helped to disclose those areas, in which the regulation remains problematic and secondly, where regulation is still deemed as inexplicit – it has stood as a valuable source trying to clarify the real meaning of certain regulation aspects. Finally, conclusions have been made with regard to the analysis of laws and practice of the European Court of Justice. These are zero rates, applicable to the Value Added Tax, which do not comply with the common system of the value added tax, excise rates, which Member States are free to determine according to the fixed minimum rates and in this way to distort the common market.
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Gonzales, Bustos Juan Pablo. "Hacia la armonización fiscal en la Comunidad Andina." Doctoral thesis, Universitat de Barcelona, 2017. http://hdl.handle.net/10803/457531.
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El presente trabajo tiene por objetivo analizar la armonización fiscal en la Comunidad Andina (CAN), y pretende dar respuesta a la interrogante acerca del grado de cumplimiento de las Decisiones comunitarias sobre armonización de impuestos directos e indirectos. Si bien es cierto, que en la CAN, desde muy temprano se dio inicio a este proceso, no fue hasta 1989 cuando se planteó el retomar el tratamiento de este tema, poniendo en marcha un ambicioso programa de trabajo que culminó con la aprobación de un conjunto de Decisiones comunitarias con las cuales se dio inicio al proceso de armonización de la tributación indirecta, las cuales dieron paso a la aprobación de otro conjunto de Decisiones con las que se sentaron las bases de la armonización de los impuestos tipo valor agregado y selectivo al consumo, así como de los impuestos a la renta y al patrimonio.
Esta labor armonizadora que le fue encomendada a la Comisión y la Secretaría General, también ha recibido contribuciones de parte del Tribunal de Justicia de la CAN, quienes en cumplimiento de sus respectivas atribuciones, han llevado adelante una serie de actividades tendentes a acercar las legislaciones de los Países miembros en esta materia.
Hasta donde conocemos, son pocos los trabajos que analizan de forma directa el proceso de armonización fiscal en la CAN. Esta ausencia de estudios específicos sobre armonización fiscal en esta organización internacional es sorprendente, dado que la CAN representa, tras la Unión Europea, una de las organizaciones internacionales más desarrolladas, integrada por órganos e instituciones comunitarias, así como por un conjunto de normas de Derecho comunitario.
La poca dedicación que la doctrina ha prestado al estudio de la armonización fiscal en la CAN pone en evidencia la necesidad de estudiar y atender esta temática. Así, con este trabajo se pretende aportar mayor claridad en la comprensión de este tema, de tal manera que pueda constituirse en un punto de partida en el análisis de la armonización fiscal en la CAN que día a día va cobrando mayor importancia. Para ello, se llevará adelante un análisis sucinto de los antecedentes, la situación actual y las perspectivas de la armonización de la tributación directa e indirecta en la CAN.
Nuestro análisis evidencia que son 12 las Decisiones que la Comisión aprobó en esta materia; de entre estas, sólo cuatro hacen referencia de forma expresa a la armonización fiscal. Por otra parte, son 34 los procesos que el Tribunal de Justicia conoció en esta materia, de entre los que destacan por su importancia seis procesos ya que tuvieron gran relevancia en los lineamientos a seguir en la armonización negativa de la tributación directa e indirecta en la CAN. Por todo ello, es posible afirmar que se han dado los pasos necesarios para seguir avanzando en esta materia, aunque también es cierto que la armonización fiscal en la CAN es aún incipiente.The objective of this paper is to analyze the tax harmonization in the Andean Community (ANC) and seeking to answer the question about the degree of compliance with the Community Decisions on the harmonization of direct and indirect taxes. However, in the ANC, this process was initiated very early and it was not until 1989 that the treatment of this issue was restarted, putting in place an ambitious work program that culminated with the approval of a set of Community decisions with which the process of harmonization of indirect taxation began. This process gave way to the approval of another set of Decisions through which the basis for the harmonization of taxes on value added and selective consumption, as well as taxes on income and wealth was established. This harmonizing work entrusted to the Commission and the General Secretariat has also received contributions from the Court of Justice of the ANC, which, in accordance with their respective powers, have carried out a series of activities with the objective of approaching the legislations of the Member States in this area. As far as we know, there are few studies that directly analyze the process of tax harmonization in the ANC. This lack of specific studies on tax harmonization in this international organization is surprising given that the ANC represents one of the most developed international organizations, composed of European Community bodies and institutions, and a set of rules of law Community level. The little dedication that the doctrine has given to the study of tax harmonization in the ANC highlights the need to study and attend this research topic. Therefore, this paper aims to provide a broader understanding about this issue, so that it can be a starting point in the analysis of tax harmonization in the ANC, which is becoming more important day by day. To this end, a brief analysis of the background, the current situation and prospects of the harmonization of direct and indirect taxation in the ANC will be carried out. On one hand, our analysis shows that there are 12 Decisions that the Commission approved in this matter, of which only four expressly refer to tax harmonization. On the other hand, there are 34 cases that the Court had knowledge about, of which six processes stand out because of their importance in the guidelines to be followed in the negative harmonization of direct and indirect taxation in the ANC. Therefore, it is possible to affirm that the necessary steps have been taken to continue making progress in this area, although it is also true that the fiscal harmonization in the ANC is still incipient.
El present treball té per objectiu analitzar l'harmonització fiscal a la Comunitat Andina (CAN), i pretén donar resposta a la interrogant sobre el grau de compliment de les decisions comunitàries sobre harmonització d'impostos directes i indirectes. Si bé és cert, a la CAN, des de molt d'hora es va donar inici a aquest procés, no va ser fins a 1989 que es va plantejar el reinici del tractament d'aquest tema, posant en marxa un ambiciós programa de treball que va culminar amb l'aprovació d'un conjunt de Decisions comunitàries amb les quals es va donar inici al procés d'harmonització de la tributació indirecta, les quals van donar pas a l'aprovació d'un altre conjunt de Decisions amb les que es van establir les bases de l'harmonització dels impostos tipus valor afegit i selectiu al consum, així com dels impostos a la renda i al patrimoni. Aquesta tasca harmonitzadora que li va ser encomanada a la Comissió i la Secretaria General, també ha rebut contribucions de part del Tribunal de Justícia de la CAN, que en compliment de les seves respectives atribucions, han portat endavant un seguit d'activitats tendents a apropar les legislacions els Països membres en aquesta matèria. Fins on coneixem, són pocs els treballs que analitzen de forma directa el procés d'harmonització fiscal a la CAN. Aquesta absència d'estudis específics sobre harmonització fiscal en aquesta organització internacional és sorprenent, atès que la CAN representa, després de la Unió Europea, una de les organitzacions internacionals més desenvolupades, integrada per òrgans i institucions comunitàries, així com per un conjunt de normes de Dret comunitari. La poca dedicació que la doctrina ha prestat a l'estudi de l'harmonització fiscal a la CAN posa en evidència la necessitat d'estudiar i atendre aquesta temàtica. Així, amb aquest treball es pretén aportar més claredat en la comprensió d'aquest tema, de tal manera que pugui constituir-se en un punt de partida en l'anàlisi de l'harmonització fiscal a la CAN que dia a dia va cobrant major importància. Per a això, es durà endavant una anàlisi succinta dels antecedents, la situació actual i les perspectives de l'harmonització de la tributació directa i indirecta a la CAN. La nostra anàlisi evidencia que són 12 les Decisions que la Comissió va aprovar en aquesta matèria, d'entre aquestes, només quatre fan referència de forma expressa a l'harmonització fiscal. D'altra banda, són 34 els processos que el Tribunal de Justícia va conèixer en aquesta matèria, d'entre aquests, destaquen per la seva importància sis processos ja que van tenir gran importància en els lineaments a seguir en l'harmonització negativa de la tributació directa i indirecta en la CAN. Per tot això, és possible afirmar que s'han donat els passos necessaris per seguir avançant en aquesta matèria, tot i que també és cert que l'harmonització fiscal a la CAN és encara incipient.
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Dermeikytė, Birutė. "Akcizų reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194045-43775.
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Akcizas – vienkartinis netiesioginis mokestis, kuriuo apmokestinamos tam tikros teisės aktų nustatytos prekės, išleistos vartojimui. Siekiant sukurti efektyvią Bendrijos vidaus rinką, kur vyktų laisvas prekių judėjimas, o rinkos santykių neiškreiptų skirtingas valstybių narių taikomas apmokestinimas, būtina akcizų mokestį Bendrijoje harmonizuoti. Šis procesas vyko dviem kryptimis: reglamentuojant bendrą mokesčio taikymo tvarką bei atskirų mokesčio objektų struktūrą ir tarifus. Dideli tam tikrų objektų tarifų skirtumai valstybėse narėse yra viena iš priežasčių, skatinančių nelegalią prekybą. Kita vertus, net ir suderinus tarifus valstybėse narėse, kontrabanda neišnyksta, jei ekonominės sąlygos jose išlieka nevienodos. Vykdydama stojimo į Europos Sąjungą įsipareigojimus, Lietuva suderino nacionalinius teisės aktus su Bendrijos reikalavimais, o tam tikrus jos nustatytus tarifus turi pasiekti per pereinamąjį laikotarpį konkretaus akcizų objekto atžvilgiu. Akcizų reglamentavimas Europos Sąjungoje netiesiogiai padeda įgyvendinti ir kitus tikslus: skatinant alternatyvius produktus, riboti neatsinaujinančių gamtos išteklių vartojimą ir saugoti aplinką nuo taršą ir klimato kaitą sukeliančių medžiagų.Excise duty is a one-off indirect tax levied on specific goods produced for consumption. Having as an aim the creation of effective single market of the European Community with free movement of goods and market relations undistorted by the differences in the taxation systems between the member states, it is necessary to harmonize the excise duty in the Community. This has been achieved by regulating general rules of the use of the excise tax and by setting structure and rates of certain taxable objects. One of the reasons that promote the illegal market is related to great differences in the rates of certain taxable objects in member states. On the other hand, smuggling does not come to an end having approximated tax rates if economic conditions still are not of equal base. Due to its legal commitments under the burden of the European Union, Lithuania has implemented Community law given the permission to reach the minimum excise rates in transition periods. The regulation of the excise duty in the European Union is the indirect way to implement other objectives too: by setting the system of exemptions from excise taxation regarding bio-alternatives, the European Union seeks to limit the use of natural resources and to preserve the environment from substances causing climate change and pollution.
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Rivron, Sarah. "La notion d'Indirect rule." Thesis, Poitiers, 2014. http://www.theses.fr/2014POIT3020/document.
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L'administration coloniale a pris de nombreuses formes au fil des siècles, et l'Indirect rule est l'une des plus représentatives de la colonisation britannique. A ce titre, il convient de s'intéresser aux causes et aux conséquences de ce système de gouvernement, ainsi qu'aux spécificités qui y sont liées en pratique. Cette analyse portera donc essentiellement sur sa mise en application au Nigeria, ainsi que sa diffusion dans l'empire colonial britannique d'Afrique. Afin d'approfondir cette étude, l'Indirect rule sera également abordé d'un point de vue plus théorique, notamment concernant l'évolution de sa perception par les historiens du droit. De même, sa spécificité sera questionnée, notamment en la comparant à d'autres systèmes de gouvernement coloniaux européensColonial administration evolved a lot through centuries, and Indirect rule is one of the most representative of the British one. As such, it is interesting to look at the reasons and the issues of the particular system of government, as well as the particularities linked to Indirect rule in the facts. This analysis will be more specifically about how Indirect rule worked in Nigeria, as well as its diffusion through the British colonial empire in Africa. In order to complete the study, Indirect rule will also broached from a theoretical point of view, in particular regarding the evolution of how historians of law considered it. Moreover, its specificities will be observed, in particular by comparing indirect rule with other Europeans colonial governments
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Raj, Anasuya. "Essays in Public Economics and Political Economy." Thesis, Institut polytechnique de Paris, 2020. http://www.theses.fr/2020IPPAX024.
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Cette thèse s'inscrit dans les domaines de l'économie publique et de l'économie politique et s'articule autour de deux axes. Les premier et deuxième chapitres se concentrent sur les politiques de redistribution. Plus précisément, ils présentent des contributions à la théorie de l'impôt sur le revenu et adoptent une perspective normative et une perspective politique. Les troisième et quatrième chapitres contribuent à fournir une meilleure compréhension des forces politiques qui guident les réformes dans les unions de plusieurs Etats telles que l'Union Européenne. Ils se concentrent sur les préférences d’individus qui sont d'une grande importance dans les processus décisionnels mais sur lesquels nous avons peu d’information directe: les hommes et femmes politiques.Mes premier et deuxième chapitres cherchent à enrichir un modèle standard de taxation optimale, afin de mieux tenir compte de contextes institutionnels et sociaux. Le Chapitre 1 se penche sur la question de la conception d’un système d’imposition lorsque les liens entre individus sont pris en compte. En effet, jusqu'à présent, la théorie de l'imposition des revenus s’est toujours penchée sur la redistribution entre individus séparés (ou couples). Mais dans de nombreux contextes, les individus sont liés à leur famille, leurs amis, les membres de leur village ou de leur communauté, et leur font régulièrement des transferts. Ces transferts vont des plus riches aux plus pauvres, et représentent donc une forme de redistribution informelle. Ma question de recherche est la suivante : comment l'existence de ces transferts informels mais redistributifs devrait-elle affecter la conception des systèmes d’imposition ? Le Chapitre 2 étudie caractéristique saillante de nombreux pays développés : la proportion importante de la population qui ne paie pas l'impôt sur le revenu. En utilisant les outils de la littérature fiscale normative que nous appliquons à un cadre d'économie politique, nous étudions l'économie politique des réformes fiscales non linéaires, ce qui nous aide à comprendre pourquoi une part si importante de la population est exonérée de l'impôt sur le revenu dans certains pays. Même si les deux chapitres sont théoriques, j'utilise des données administratives et d'enquête pour illustrer et tirer des conclusions concrètes de mes modèles.Les deux derniers chapitres de ma thèse portent sur les préférences des parlementaires français et allemands sur différentes mesures d'intégration européenne et s’appuient sur une première vague d'enquêtes par questionnaire menée en 2016. A l’avenir, nous comptons poursuivre ces enquêtes régulièrement afin de mieux comprendre la dynamique de l'Union européenne et de fournir une perspective académique aux débats actuels de l'UE avec des perspectives. Les troisième et quatrième Chapitres étudient ainsi l'opinion des députés sur des politiques qui, à la lumière des débats actuels et des dix dernières années, revêtent une importance particulière : les politiques du marché du travail et l'Union monétaire européenne. Ils offrent une nouvelle approche aux questions d'économie politique en s’attachant aux opinions d'un ensemble d'acteurs importants dans les processus de prise de décision : les politiques, pour qui, en dehors de leurs votes et déclarations publics, nous avons peu d’information directe. Dans ces chapitres, nous cherchons à démêler lequel des deux facteurs est le plus important dans les différences observées : culturel ou idéologique ? Étonnamment, nous constatons que pour une majorité de questions, les réponses reflètent davantage un fossé idéologique qu'un fossé franco-allemand. Par exemple, la création d'une assurance chômage commune et une plus grande flexibilité du marché du travail mettent en évidence un fossé beaucoup plus l'idéologique que national. Ces résultats peuvent contribuer à mettre en lumière de potentielles orientations d’intégration européenne qui pourraient s’avérer fructueusesThis thesis lies in the fields of Public Economics and Political Economy and is articulated around two axes. The first and second chapters focus on redistributive policies. More precisely, they present contributions to the theory of income taxation, and adopt both a normative and a political economy perspective. The third and fourth chapters are grounded in political economy and contribute to providing a better understanding of political forces guiding reforms in multi-State unions such as the European Union. They focus on the preferences of individuals who are of great importance in decision-making processes but for whom little direct evidence is available: politicians.Both my first and second chapters seek to enrich a standard framework of optimal income taxation with new considerations, which allow to account better for both institutional and social contexts. Chapter 1 accounts for links between individuals when designing a redistribution system. Indeed, up until now income taxation problems have always dealt with redistribution between individuals, or couples, as separate entities. But in a lot of contexts, individuals are actually part of networks that may include their family, friends, village or community members, and make transfers to them on a regular basis. And this should matter to the government, because these transfers flow from richer to poorer individuals, and thus represent another form of redistribution, an informal one. My research question is then: how should the existence of such informal but redistributive transfers affect the design of income taxes? Chapter 2 starts from the observation that in many countries that have well-developed tax systems, the proportion of the population who does not pay the income tax is sizeable -- a salient feature of many tax systems in developed countries. Using tools from the normative taxation literature which we apply to a political economy of tax reforms framework, we manage to study the political economy of reforms of non-linear tax systems, which helps us understand why it might be the case that such important shares of the population are exempt from the income tax. Even though both chapters are theoretical, I use administrative and survey data to illustrate and draw concrete conclusions from my models.Finally, the last two chapters of my thesis are dedicated to a project on the preferences of French and German Members of Parliament for different EU integration measures. A first wave of questionnaire-based surveys was conducted in 2016. The aim of this project is to carry out these surveys on a regular basis so as to better understand European Union dynamics and help feed current EU debates with academic insights. The third and fourth chapters thus study the opinion of Members of Parliament regarding policies which hold particular importance in light of today's and the last ten years' debates: labour market policies, and the European Monetary Union. They provide a different take on political economy questions, and inform the preferences of an important set of actors in decision-making processes: politicians, for whom apart from their public votes and statements, little evidence is available on their opinions. In these chapters we seek to disentangle which of two factors is most important in the differences observed: cultural or ideological differences? Surprisingly, we find that for a majority of questions the answers reflect more of an ideological (left/right) divide than a French/German one. For instance, the creation of a common unemployment insurance and more labor market flexibility highlight a divide that pertains much more to ideology than to nationality. Such results may help shed light on potential directions that may be fruitful for more European integration
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Šidlauskienė, Danguolė. "Mokesčių įtaka smulkaus ir vidutinio verslo plėtrai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090608_163120-03481.
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Tyrimo objektas – verslo plėtrą įtakojantys Lietuvos Respublikos mokesčiai.
Tyrimo dalykas – mokesčių įtaka verslo plėtrai.
Tyrimo tikslas – nustatyti mokesčių įtaką smulkaus ir vidutinio verslo plėtrai Lietuvoje.
Uždaviniai:
1. Nustatyti smulkaus ir vidutinio verslo plėtros tendencijas apmokestinimo kontekste.
2. Identifikuoti pagrindines smulkaus ir vidutinio verslo apmokestinimo problemas.
3. Atlikus Lietuvos Respublikos smulkaus ir vidutinio verslo apmokestinimo analizę, parengti pasiūlymus Lietuvos Respublikos mokesčių pakeitimams, kurie padėtų skatinti smulkaus ir vidutinio verslo plėtrą.
Tyrimo metodai: mokslinės literatūros ir teisės aktų analizė ir sintezė, ekonominiai-statistiniai duomenų rinkimo ir analizės metodai; rodiklių grupavimo, palyginimo ir grafinio vaizdavimo būdai.
Tyrimo rezultatai:
• Pirmoje darbo dalyje ištirta smulkaus ir vidutinio verslo būklė ir plėtros tendencijos, įvertinta apmokestinimo uždavinių ir principų taikymas ūkio subjektams, apibrėžta smulkaus ir vidutinio verslo apmokestinimo ypatumai ir problemos.
• Antroje darbo dalyje išanalizuota mokesčių įtakos ūkio subjektams vertinimo metodai, išskiriama tiesioginių ir netiesioginių mokesčių bei įmokų įtaka įmonės veiklai, pateikiama apmokestinimo įtakos Lietuvos smulkaus ir vidutinio verslo veiklai ir plėtrai tyrimo etapai.
• Trečioje dalyje pateikiama mokesčių įtakos smulkaus ir vidutinio verslo ūkio subjektų plėtrai įvertinti modelio adaptavimo rezultatai, nustatyta įmonės veiklos rezultatų... [toliau žr. visą tekstą]Research objective – effective taxation regulation on business expansion in the Republic of Lithuania. Research purpose – taxation influence on business. Research aim – determine taxation influence on small and medium sizes business development in Lithuania Aims: 1. Determine small and medium business development trends in light of taxation 2. Identify major small and medium business taxation problems. 3. Upon completion of analysis, to present suggestions in the Lithuanian regulation of taxation in order to promote small and medium business development. Research methods: analysis and synthesis of academic literature and taxation regulations, economical – statistical data collection and analysis; data compilation, comparison and graphic depiction methods. Research Results: • The first part of the Thesis presents current state of small and medium business, its development tendencies. It has summarized application of taxation aims and fundamentals on business entities and also summarized small and medium business taxation problems and peculiarities. • The second part of the Thesis has analyzed the valuation methods of taxation effect; direct and indirect taxation on business organization; taxation effect evaluation research stages. • The third part of the Thesis presents the research method application results where it has determined the correlation between business development results and taxation burden and as well the effect in the light of exemptions and... [to full text]
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Afanasieva, Inna Ivanovna, and Natalia Ivanovna Palamarchuk. "Tax policy of Ukraine: national features and directions of improvement." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53709.
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1. Afanasieva I.I. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi-
bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN =1&S21FMT= ASP_meta& C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3.
2. Voronska OO Taxes in Ukraine: from theory to practice: Training course. - К.: Accent PP. - 2018. - 464 p.The role of the tax system and tax policy, basic principles and types of taxes are analyzed. The directions of tax policy improvement will be determined, which will contribute to the effective development of the national economy.
Проаналізовано роль податкової системи та податкової політики, основні принципи та види податків. Визначено напрями удосконалення податкової політики, що сприятиме забезпеченню ефективного розвитку національної економіки.
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CANEGRATI, EMANUELE. "ESSAYS ON THE SINGLE-MINDEDNESS THEORY." Doctoral thesis, Università Cattolica del Sacro Cuore, 2008. http://hdl.handle.net/10280/303.
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The scope of this work is analysing how economic policies chosen by governments are influenced by the power of social groups. The core idea is taken from the single-mindedness theory, which states that preferences of groups and their ability to focus on the consumption of goods enable them to obtain the most favourable policies. This approach exploits the advantages of probabilistic voting theory, ability to manage the multidiemnsionality and possibility to study precisely how politicians tailor their policies to groups' features. Unlike classic probabilistic voting models, my theory assumes that the density function which captures the distribution of political preferences depends on consumption of goods and preferences of individuals. The higher the consumption of goods, the higher the density, the higher the political power. This mechanism is better explained by considering the role played by "swing voters". Since they are pivotal to changing the equilibrium, candidates must favour them because they realise that even a small change in policy could force them to vote for the other candidate, Thus, the lower the loyalty of voters for parties, the higher the benefit they obtain. As a consequence, these voters are better off and represent the winners of the political process.
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CANEGRATI, EMANUELE. "ESSAYS ON THE SINGLE-MINDEDNESS THEORY." Doctoral thesis, Università Cattolica del Sacro Cuore, 2008. http://hdl.handle.net/10280/303.
Full textAbstract:
The scope of this work is analysing how economic policies chosen by governments are influenced by the power of social groups. The core idea is taken from the single-mindedness theory, which states that preferences of groups and their ability to focus on the consumption of goods enable them to obtain the most favourable policies. This approach exploits the advantages of probabilistic voting theory, ability to manage the multidiemnsionality and possibility to study precisely how politicians tailor their policies to groups' features. Unlike classic probabilistic voting models, my theory assumes that the density function which captures the distribution of political preferences depends on consumption of goods and preferences of individuals. The higher the consumption of goods, the higher the density, the higher the political power. This mechanism is better explained by considering the role played by "swing voters". Since they are pivotal to changing the equilibrium, candidates must favour them because they realise that even a small change in policy could force them to vote for the other candidate, Thus, the lower the loyalty of voters for parties, the higher the benefit they obtain. As a consequence, these voters are better off and represent the winners of the political process.
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Захаркіна, Людмила Сергіївна, Людмила Сергеевна Захаркина, Liudmyla Serhiivna Zakharkina, and А. В. Валюх. "Непряме оподаткування в Україні." Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/65011.
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Непряме оподаткування є важливою частиною загального оподаткування
більшості країн. Що ж таке непрямі податки? Непрямі податки – це податки,
що покладаються на осіб, які перекладають тягар їх сплати на споживачів [1,
с.16]. Тобто в основі непрямих податків лежить принцип перекладності.
Здебільшого у світі непрямі податки є значними бюджетоутворюючими
доходами.
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Paredes, Pablo. "Taxation directe ou indirecte : modèle d'équilibre général dynamique." Paris, Institut d'études politiques, 1985. http://www.theses.fr/1985IEPP0006.
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Смирнова, А. С. "Фіскальна ефективність непрямого оподаткування в Україні." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12581.
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У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження.
У кваліфікаційній роботі розглядаються концептуальні засади непрямого оподаткування, а саме: висвітлюється сутність та визначається ретроспектива розвитку непрямих податків.
Проведено моніторинг фіскальної ефективності непрямих податків та прогнозовано їх надходження до державного бюджету України на 2020-2021 роки; виявлено їх вплив на реальний сектор економіки.
Розглянуто можливості податкової гармонізації вітчизняного законодавства у сфері непрямого оподаткування із податковим законодавством Європейського Союзу.
В процесі роботи зроблено висновки та пропозиції щодо перспективних напрямків вдосконалення непрямого оподаткування в Україні з метою забезпечення розвитку податкової системи.The paper reveals the relevance of the study in the chosen direction, sets the problem, purpose and objectives of the study, determines the subject and object of the study. The qualification work considers the conceptual principles of indirect taxation, namely: the essence is highlighted and a retrospective of the development of indirect taxes is determined. The fiscal efficiency of indirect taxes was monitored and their receipts to the state budget of Ukraine for 2020-2021 were forecast; their influence on the real sector of the economy is revealed. Possibilities of tax harmonization of domestic legislation in the field of indirect taxation with the tax legislation of the European Union are considered. In the course of the work, conclusions and proposals were made on promising areas for improving indirect taxation in Ukraine in order to ensure the development of the tax system.
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Хоненко, А. С. "Механізм непрямого оподаткування в Україні." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khonenko1.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти непрямого оподаткування. Досліджено роль непрямих податків у формуванні Державного та Зведеного бюджетів України протягом 2016-2020 рр. Висвітлено проблемні аспекти непрямого оподаткування та запропоновано основні напрями його вдосконалення, а саме: вдосконалення законодавства у сфері ПДВ та остаточна його адаптація до вимог ЄС; ліквідація неефективних пільг із податку на додану вартість; запровадження диференційованих ставок ПДВ; забезпечення стабільності ставок акцизного податку протягом тривалого періоду (як мінімум – 3-5 років); запровадження більш захищених від підробок акцизних марок на алкогольні і тютюнові вироби; суттєве збільшення переліку підакцизних товарів за рахунок ювелірних виробів, дорогих імпортних автомобілів та інших предметів розкоші; боротьба з контрабандою; ліквідування низки корупційних схем на митниці; удосконалення системи електронного розмитнення товарів.
The role of indirect taxes in the formation of state and consolidated budgets of Ukraine during 2016-2020 was investigated. The problem aspects of indirect taxation are highlighted and the main directions of its improvement are proposed, namely: improvement of VAT legislation and its final adaptation to the EU requirements; elimination of ineffective benefits of value added tax; introduction of differentiated VAT rates; provision of stability of excise tax rates over a long period (at least 3-5 years); introduction of more protected excise shares on alcoholic and tobacco products; a significant increase in the list of excisable goods at the expense of jewelry, expensive imported cars and other luxury items; the fight against smuggling; liquidation of a number of corruption schemes on customs; Improvement of the system of electronic clearing of goods.
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Кушнір, А. О. "Акцизне оподаткування та шляхи його розвитку в Україні." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12574.
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У роботі розглядаються теоретичні аспекти справляння акцизного податку, а також практичні питання здійснення податкової політики держави у сфері акцизного оподаткування.
Досліджено фіскальну ефективність системи справляння акцизного податку в Україні, проаналізовано динаміку, структуру та рівень виконання податкових надходжень з акцизного податку до Державного та Зведеного бюджетів за останні п’ять років, проаналізовано результати податкового контролю у сфері акцизного оподаткування України.
Визначено проблемні питання формування та реалізації податкової політики у сфері акцизного оподаткування України на сучасному етапі розвитку держави та запропоновано заходи вдосконалення ефективності справляння акцизного податку в Україні.The paper considers theoretical aspects of excise tax collection, as well as practical issues of state tax policy in the field of excise taxation. The fiscal efficiency of the excise tax collection system in Ukraine is studied, the dynamics, structure and level of execution of excise tax revenues to the State and Consolidated budgets for the last five years are analyzed, the results of tax control in the field of excise taxation of Ukraine are analyzed. The problematic issues of formation and implementation of tax policy in the field of excise taxation of Ukraine at the present stage of development of the state are identified and measures to improve the efficiency of excise tax collection in Ukraine are proposed.
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Adomaitytė, Renata. "Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070109_131839-60322.
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Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.
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Dherbécourt, Clément. "La fortune des héritiers : essais sur la transmission du capital en France du Second Empire à la Seconde Guerre mondiale." Paris, EHESS, 2013. http://www.theses.fr/2013EHES0121.
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Ce travail d'histoire économique aborde la question de l'inégalité de richesse de manière empirique et quantitative. Il est composé de quatre chapitres dont la lecture peut se faire de manière relativement indépendante. Les deux premiers chapitres reposent sur l'exploitation d'une base de données originale incluant plus de 800 individus parmi les 1 ,5% des parisiens les plus riches (top 1 ,5%) décédés entre 1862 et 1882 et leurs héritiers. Je montre notamment que les riches héritiers accumulent très peu de richesse par eux même en différenciant la plus-value sur les biens hérités et l'accumulation pure (épargne). Le deuxième chapitre aborde la question de l'effet de la taille de la fratrie sur la reproduction individuelle et familiale de la richesse. Les deux autres chapitres traitent de manière plus générale de l'interaction entre structure familiale, richesse et mobilité sociale. Les données sur les successions parisiennes montrent une grande variabilité des structures familiales en fonction de la richesse au décès jusqu'aux années 1950. L'existence d'une proportion importante de successions sans enfant oblige à penser les transferts de capital au sein de « réseaux d'héritage individuels. La variabilité des réseaux d'héritage a des conséquences sur l'inégalité de richesse qui sont étudiées à l'aide d'un modèle de simulation de familles élargies. Cette notion permet aussi d'éclairer sous un jour nouveau la progressivité de différents systèmes de fiscalité des successions (ici: Allemagne, Etats-Unis, France, Royaume-Uni), ce qui fait l'objet du dernier chapitreThis work of economic history tackles the issue of wealth inequality in an empirical and quantitative way. Lt is composed of four chapters. Each can be read independently from the others. The two first chapters are based on the exploitation of an original data set of 800 individuals of Paris top 1. 5% wealth holders deceased between 1862 and 1882 and their inheritors. I show in particular that the rich inheritors accumulate very little wealth on their own by differentiating two dimensions of wealth increase: capital gains and savings. The second chapter investigates the effect of sibship size on individual and familial reproduction of wealth. The two other chapters tackle the interaction between familial structures, wealth and social mobility in a more general perspective. The data on Parisian estates show a large variability of familial structures according to wealth until the 1950s. The high rates of childlessness at death forces us to understand capital transfers through the lens of the "inheritance networks" of the individuals. The variation of inheritance networks has consequences on the inequality of wealth that are studied thanks to a simulation model of extended families. This notion also enables us to shade a new light on the way the progressivity of inheritance taxation was built in four different countries (here: France, Germany, United Kingdom, United States), which is done in the fourth chapter
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Vojtová, Alena. "Náklady zdanění ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417363.
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The diploma thesis deals with the problem of measurement costs of taxation. The purpose of the thesis is to identify these costs and to calculate them in the selected company. Subsequently, partial measures leading to their optimization are proposed. Proposals are evaluated for their feasibility in practice.
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Al, Arja Rabih. "La fiscalité directe au Liban : Histoire et processus d'une modernisation." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30046/document.
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Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par la prédominance des impôts indirects reflétant une difficulté à atteindre l’assiette des impôts directs.C’est dans cette perspective qu’une révision intégrale du système fiscal Libanais s’avère cruciale. Cette révision doit tenir en compte les spécificités de l’économie libanaise basée sur les secteurs du tourisme et des finances et caractérisée par un secret bancaire très développé, des finances publiques rongées par le poids de la dette publique et du déficit budgétaire, et de la situation géopolitique du Liban, situé dans une région objet de conflits permanents.Dans ce cadre, plusieurs réformes ont déjà été mises en place; l’introduction de la TVA en 2002 constituait la réforme majeure des impôts indirects, la création de la DASS, de la DGE du côté des impôts directs.Toutefois la réforme en cours traite l’unification des impôts cédulaires en un impôt global; cela peut établir une meilleure justice entre les contribuables et engendrer une augmentation des recettes fiscales. Le secret bancaire constitue un important défi à ce type d’imposition. A noter que l’abolition du secret bancaire n’est pas envisageable actuellement considérant son rôle majeur dans l’attraction des capitaux étrangers. Pour cela, la nouvelle loi doit essayer de trouver des solutions pour parvenir à la bonne application de l’imposition globale. A ce niveau, les expériences égyptienne (contrôle fiscal des revenus des capitaux mobiliers, des activités commerciales et industrielles et des professions libérales) et tunisienne (l’application des « acomptes provisionnelles » et de « la retenue à la source ») peuvent constituer des sources d’inspirationMany cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of this system is not currently considered. For this reason, the new law should figure out the appropriate conducts for a better application of the global tax.At this level, the Egyptian and the Tunisian experiences could be sources of inspiration. The first one regarding the tax audit on the revenues from movable capitals, commercial and industrial activities and the liberal professions. The second one related to the application of the “forecasted installments” and the “stopping at source”
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Жуковський, Ю. О. "Механізм непрямого оподаткування в Україні." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12718.
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У роботі розглядаються теоретичні засади непрямого оподаткування, розкривається сутнісна характеристика податків та їх елементи, традиційні та сучасні ознаки типізації непрямого оподаткування, інформаційно-аналітичне забезпечення функціонування непрямих податків. Проаналізовано практику і проблематику функціонування механізму непрямого оподаткування в Україні. Проведено аналіз непрямих податків з позиції виконання ними фіскальної та регулюючої функцій. Досліджено зарубіжний досвід здійснення податкового контролю за справлянням непрямих податків та запропоновано шляхи удосконалення механізму непрямого оподаткування в Україні.The paper considers the theoretical foundations of indirect taxation, reveals the essential characteristics of taxes and their elements, traditional and modern features of the typification of indirect taxation, information and analytical support for the functioning of indirect taxes. The practice and problems of functioning of the mechanism of indirect taxation in Ukraine are analyzed. An analysis of indirect taxes from the standpoint of their fiscal and regulatory functions. The foreign experience of tax control over the collection of indirect taxes is studied and the ways of improving the mechanism of indirect taxation in Ukraine are suggested.
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Havlíková, Barbora. "Soudní rozhodnutí v oblasti DPH a jejich vliv na tvorbu legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264591.
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Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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Ben, Abderrazak Ahlem. "L'intégration de la fiscalité indirecte en droit de l'Union européenne." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0048.
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La fiscalité indirecte est au cœur des préoccupations de l’Union européenne et des Etats membres. Pour l’Union européenne, la fiscalité indirecte représente un élément structurant du marché intérieur. Pour les Etats membres, la fiscalité indirecte est un symbole de la souveraineté nationale et une ressource importante. L’opposition des volontés de l’Union européenne et des Etats membres conduit alors à s’interroger sur la place de la fiscalité indirecte dans la construction européenne. La confrontation des volontés de l’Union européenne et des Etats membres a mené à donner une place particulière à la fiscalité indirecte. Cette spécificité est engendrée par l’interaction entre deux mouvements d’intégration. L’intégration négative va soumettre tout le régime des impôts indirects au contrôle des institutions européennes. Les Etats sont alors « dépossédés » de leur souveraineté fiscale. L’intégration positive, qui nécessite le consentement unanime de tous les Etats membres, va leur permettre de retrouver leur souverainetéIndirect taxation is at the heart of the concerns of the European Union and the Member States. For the European Union, indirect taxation is a structuring element of the internal market. For the Member States, indirect taxation is a symbol of national sovereignty and an important resource. The opposition of the wishes of the European Union and the Member States leads us to wonder about the place of indirect taxation in the construction of Europe. The confrontation of the wishes of the Union and the Member States has led to give a special place to indirect taxation. This specificity is generated by the interaction between two integration movements. Negative integration will subject the whole system of indirect taxes to the control of the European institutions. States are then "dispossessed" of their fiscal sovereignty. Positive integration, which requires the unanimous consent of all member states, will enable them to regain their sovereignty
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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.
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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.
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Selecká, Nikola. "Vývoj spotrebného zdanenia na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360191.
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Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.
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Melo, Gianpaolo Machado Lage de. "A TRIBUTAÇÃO DIRETA E INDIRETA BRASILEIRA E A DUPLA TRIBUTAÇÃO DIRETA INTERNACIONAL SOBRE O CRÉDITO DE CARBONO NAS EMPRESAS." Pontifícia Universidade Católica de Goiás, 2010. http://localhost:8080/tede/handle/tede/2775.
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Previous issue date: 2010-06-19The Contemporary Society came upon with the global climate changes such as, increasing of the global temperature, natural phenomana which happened with less intensity in the past, increasing of sea s level, earthquakes, overflowings and tornatos in the end of 70 s where of the First Convention on Climate Change. In the end of 1980 s, the United Nations and the World Meteorological Organization created the Intergovernment Panel on Climate Change to discuss these changes, and the most important agenda is the Kyoto s Protocol, which establish that the developed contries, related in the Anex I from this protocol, have do reduce between 2008 and 2012 the level of emisson of greenhouse smoke in 5,2% compared to the levels in 1990. Using this reduction by the implementation and the acceptance of the Clean Mecanism of Delevopment are created the Certified Emission Reductions (CER) which will be negociated between the Brazilian companies and the companies settled in the nations included in the Protocol. However, it is contoversy the judicial classification given to the CER in Brazil and, consequently, the accouting treatment used to tax directly and indirectly the Carbon Credits and what are the possibilities to avoid its the Double Taxation. And, by these reality, this is the challange that it will pretend to solve.
A sociedade contemporânea se deparou com as alterações no clima global tais como, elevação da temperatura mundial, fenômenos naturais que aconteciam com menos intensidade, elevação do nível dos mares, terremotos, enchentes e tornados a partir do final da década de 1970 a partir da Primeira Convenção Climática Mundial. Logo, as Nações Unidas e a Organização Meteorológica Mundial, no final da década de 1980, criaram o Painel Intergovernamental em Mudanças Climáticas para discutir essas mudanças, sendo que o documento mais importante, atualmente, é o Protocolo de Kyoto que determinou que os países industrializados, relacionados no Anexo I do mesmo, têm de reduzir entre 2008 e 2012 o nível de emissão de GEEs na média de 5,2% em relação aos níveis medidos em 1990. Por meio desta redução mediante a implementação e aprovação do Projeto de Mecanismo de Desenvolvimento Limpo MDL são gerados os créditos de carbono que serão negociados entre as empresas brasileiras e as empresas instaladas nos países constantes do Anexo I do Protocolo de Kyoto. Contudo, é polêmica a classificação jurídica que deve ser dada ao crédito de carbono no Brasil e, conseqüentemente, o tratamento contábil que deve ser dado a este no momento de tributá-lo diretamente e indiretamente e quais são as possibilidades de se evitar uma dupla tributação do crédito de carbono. E, diante desta realidade, este é o desafio que tentará ser solucionado.
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Duljković, Zenon. "Investiční a daňové prostředí vybraných zemí bývalé Jugoslávie." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199956.
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The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
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Santos, Everson Vieira dos. "Carga tributária indireta sobre o custo do cesto básico da região metropolitana de Porto Alegre." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/30853.
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O objetivo do presente trabalho é estimar a participação dos principais tributos indiretos e contribuições (IPI, ICMS, PIS e COFINS) incidentes sobre os preços de dezembro de 2008, dos cinquenta e quatro produtos que formam o Cesto Básico calculado mensalmente pelo Centro de Estudos e Pesquisa Econômicas da Universidade Federal do Rio Grande do Sul (UFRGS). Assim, estimou-se a participação individual e total dos tributos indiretos e contribuições na formação do preço de cada um dos produtos do referido cesto. Estudou-se, ainda, a carga tributária brasileira no período de 1994 a 2008, bem como a sua relação com o Produto Interno Bruto (PIB), estabelecendo-se comparações com o cenário internacional. Apresenta-se a participação dos tributos diretos e indiretos na formação da carga tributária brasileira, com base nos princípios tributários constitucionais de justiça social e equidade fiscal. Ainda, com este foco de discussão, são tratadas as bases econômicas da tributação, considerando os principais tributos diretos e indiretos da estrutura tributária brasileira. Finalizando, apresentam-se a teoria econômica acerca da tributação e de equilíbrio de mercado, as incidências dos tributos indiretos e os grupos de produtos estudados.The objective of the present paper is to estimate the share of the main indirect taxes (IPI, ICMS, PIS and COFINS) levied over the December 2008 prices of the fifty-four products that make up the Basic Food Basket, calculated monthly by the Federal University of Rio Grande do Sul (UFRGS) Center for Economic Studies and Research. Then, we estimated the individual and total share of the indirect taxes in making up the price of each one of the products that make up that basket. We studied the Brazilian tax load in the period between 1994 and 2008, as well as its relationship to the Gross Domestic Product (GDP), making comparisons against the international scenario. We present the role of direct and indirect taxes in the make-up of the Brazilian tax load based on the constitutional tax principles of social justice and fiscal equity. Still focused on this discussion, we address the economic bases of taxation considering the main direct and indirect Brazilian taxes. Concluding, we present the economic theory of taxation and market balance, the indirect levied and the groups of product studied.
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Agüero-Luyo, Gerardo-Arturo, and Gerardo-Arturo Agüero-Luyo. "Tratamiento tributario de los costos indirectos fijos incurridos en periodos de veda en el sector pesca." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3100.
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El sector pesquero que comprende las actividades de extracción y transformación de recursos hidrobiológicos tanto para el consumo humano directo (enlatado, fresco o congelado) e industrial (harina y aceite de pescado), es un elemento estratégico para la economía del Perú, principalmente por ser una importante fuente generadora de divisas después de la minería. Es por ello, que la Administración Tributaria en los últimos años ha venido incrementando las fiscalizaciones tributarias debido al alto nivel de impuestos recaudados en el sector.Trabajo de investigación
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Costa, Bárbara Josana. "Mínimo existencial e tributação indireta: a preservação do mínimo existencial pelo estado por meio da tributação seletiva sobre o consumo." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6546.
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Pretende-se com este trabalho demonstrar porque tributar bens essenciais para o consumo é prejudicial a garantia do mínimo existencial. Para isso, se utilizará pesquisa empírica e teórica. Ainda existem pessoas que vivem em condição de miséria e verifica-se que para o bom desenvolvimento do ser humano é necessário que ao indivíduo sejam garantidas mínimas condições de subsistência. As Constituições Contemporâneas garantem que o indivíduo deve ser tratado com dignidade, o que pressupõe esteja ele em mínimas condições de subsistência. A garantia do mínimo existencial é de responsabilidade do Estado, ente que justifica sua própria existência na garantia da vida do ser humano. Dentre as garantias que devem ser asseguradas na condição de mínimo existencial pelo Estado, está o mínimo existencial pela via negativa, em que a tributação não é cobrada sobre bens de necessidade básica; isso em consonância ao princípio da capacidade contributiva. No Brasil, o meio de maior arrecadação ao erário é a tributação sobre o consumo. A tributação sobre o consumo é regressiva, porque atinge todos com a mesma alíquota, sem distinção pela capacidade contributiva. Isto faz com que, proporcionalmente ao que ganha, quem recebe salários menores, pague mais. Pela via da seletividade, no entanto, é permitido que o essencial ao consumo seja imune a tributação ou com redução de alíquota e, em compensação, sejam os bens supérfluos tributados mais fortemente. Pesquisas sobre pobreza e desigualdade social no país trazem de que forma é atingido o rendimento da população de baixa renda com a tributação indireta e como uma das alternativas para redução desses índices, a modificação da forma de se tributar no país.
This paper pretends to demonstrate why tribute essential consumer goods is prejudicial to the existential minimum guarantee. Therefore, it will use empirical and theoretical researches. There are people that still live under conditions of poverty and we can notice that for the good development of human being it is necessary shall be given to individual minimum conditions of existence. The guarantee of minimum existential is a responsibility of the State, the entity that justify its own existence by protecting human being’s lives. With the guarantees that should be protected under existential minimum condition by the State, takes places the existential minimum on its negative side, on taxation it’s not charged over basic commodities; this harmonizes to the principle of the contributive capacity. In Brazil, the bigger method of tax revenue to public safes is the taxation over consume. The taxation over consume is regressive because its achieve everyone with the same tax rate, without distinction by contributive capacity. It makes, proportionally of someone’s earning, who receive bigger salaries pay more. By tax selectivity way, however, its allowed the essential commodities be immune to taxation or with the reduction of tax rate and, at the other hand, the superfluous taxed commodities get stronger taxation. Researches about poverty and social inequality in the country shows on which way is achieved the income of low rent population with indirect taxation and that one of the alternatives for reduction of these index is the modification of the way that taxation is done.
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Poitevin-Lavenu, François. "E-fiscalité : les règles fiscales à l'ère de la dématérialisation." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020043.
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La dématérialisation des échanges commerciaux nécessite des règles fiscales claires afin de sauvegarder la souveraineté fiscale de l’État et préserver la sécurité juridique indispensable pour le bon déroulement de la vie des affaires dans le cadre de l’accroissement du commerce électronique. Il s’agit de mettre en exergue le droit fiscal interne et les règles fiscales internationalement acceptées, que ce soit en matière d’impôts directs ou indirects. Plus largement, ce processus de dématérialisation induit une révolution dans l’organisation de l’administration fiscale et des prérogatives qu’elle détient. Les adaptations des procédures de déclaration, de recouvrement et de contrôle fiscal sont incontournables et lesdites procédures s’en trouvent profondément bouleversées. Les entreprises et les particuliers doivent alors s’adapter à ce nouvel environnement, qu’ils exercent ou non une activité de commerce électroniqueThe business exchange dematerialization needs clear tax rules to preserve state tax rights and transactions security for the global business within the framework e-commerce growth. We have to examine domestic law and international tax law for direct or indirect taxes. The dematerialization process leads widely organization and prerogatives tax authorities’ revolution. The tax return, the collection of tax and the tax audit adaptations must be addressed and procedures are deeply changed. Companies and private individuals have to adapt to the new technologies even if they do e-business or not
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Samuels, Simonetti. "Indirect taxation through price discrimination in the health care industry." 1993. http://catalog.hathitrust.org/api/volumes/oclc/29927945.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1993.Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 185-189).
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Swanepoel, Sumarie. "An analysis of the prevalence of gender discrimination in indirect taxation in South Africa." Thesis, 2014. http://hdl.handle.net/10210/11216.
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M.Com. (South African and International Taxation)Tax policy is important on many levels. It directly affects all members of society. The gender impact of these polices is often overlooked. The study was motivated by the potential existence of unintended gender discrimination within various indirect taxes. Tax policy has real repercussions on household budgeting and spending. The impact is likely to differ between the genders and this should be taken into account when setting tax policy in order to maintain fairness. Value Added Tax and the national lottery are all regressive taxes and affect the poor more than the wealthy. In light of the feminisation of poverty, as well as different household responsibilities and spending patterns between men and women, the gendered effect of this regressive tax is significant. This study considers whether South Africa’s indirect tax legislation and policies result in gender discrimination and what the potential solutions are. A largely qualitative approach was undertaken in executing the research. This entailed detailed reading on the topic to support any inferences and conclusions. This study finds that indirect gender discrimination exists in South Africa’s indirect taxation system and policy. The discrimination arises mostly due to the regressive nature of indirect taxes. These taxes have far larger ramifications for the poor. Women make up most of the poorest people both in South Africa and around the world. Men and women also spend differently and their spending and decision making directly affects household disposable income. The result of these gendered spending patterns could be said to put woman at a disadvantage in certain cases. The introduction of additional zero-ratings on children’s clothing and personal hygiene products could go far in addressing discrimination without a huge impact to the fiscus.
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Acker, Tim. "The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act." Thesis, 2012. http://hdl.handle.net/10019.1/71712.
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Thesis (MAcc)--Stellenbosch University, 2012.ENGLISH ABSTRACT: The requirements of broad-based black economic empowerment (‘BEE’) are set out in the BEE scorecard. When an entity incurs expenditure relating to indirect empowerment measures (i.e. the preferential procurement, enterprise development, skills development and socio-economic development categories on the BEE scorecard), it is unclear whether the expenditure will be deductible for income tax purposes (BEE Partner, 2008). The objectives of the current study are to determine whether such expenditure is deductible and to formulate best practice guidelines for the deduction of the expenditure. The best practice guidelines consist of factors that should be considered when determining whether expenditure is deductible, as well as recommendations on how to justify that such expenditure should, in fact, be deductible. The methodology used was to first consider the requirements of the BEE scorecard, the types of expenditure and the reasons for incurring expenditure towards indirect empowerment measures. The deduction of such expenditure was then considered in a general sense and specifically for each broad category of expenditure. Lastly, the best practice guidelines were formulated based on the conclusions reached. Common expenditure towards indirect empowerment measures of BEE was grouped into broad categories. The different reasons why entities incur such expenditure were identified, as the reason for incurring expenditure can influence whether it is incurred in the production of income (Van Schalkwyk, 2010b:110). It is submitted that expenditure that is excessive or that is incurred for philanthropic purposes would not be incurred in the production of income. Four issues were identified that could preclude a deduction in terms of the general deduction formula (section 11(a)) – notably, that expenditure has to be in the production of income and non-capital in nature to be deductible. In addition to section 11(a), special income tax deductions (sections 12H, 12I or 18A) and capital allowances (sections 11(e), 13sex or 15(a)) could also possibly apply, but only for certain types of expenditure and only in qualifying circumstances. The conclusions drawn as to the deductibility of expenditure are summarised as a guideline for taxpayers. The above-mentioned conclusions, along with the literature examined, were used to formulate general best practice guidelines. One such guideline is that the onus is on taxpayers to show (through one of the ways suggested) that expenditure is in the production of income. Taxpayers should also note that excessive expenditure is not in the production of income and that certain expenditure required by sector charters is more likely to be capital in nature. Furthermore, specific best practice guidelines were submitted for each broad category of expenditure and relate to, for example, the applicability of the identified special deductions and the quantification of non-monetary expenditure. The specific best practice guidelines should be considered when incurring expenditure in a specific category. In summary, even though expenditure towards indirect empowerment measures has been found to be deductible in most cases, there are exceptions of which taxpayers should be aware. The proposed best practice guidelines include guidance that could be considered before incurring expenditure towards indirect BEE measures.
AFRIKAANSE OPSOMMING: Die vereistes van breë-basis swart ekonomiese bemagtiging (‘SEB’) word in die SEB-telkaart uiteengesit. Wanneer ’n entiteit onkostes met betrekking tot indirekte bemagtigingsmaatreëls (die telkaartkategorieë vir voorkeurverkryging, besigheidsontwikkeling, vaardigheidsopleiding en sosio-ekonomiese ontwikkeling) aangaan, is dit nie duidelik of sodanige onkoste vir inkomstebelasting-doeleindes aftrekbaar sal wees nie (BEE Partner, 2008). Die doelwitte van hierdie studie was om te bepaal of sulke onkostes belastingaftrekbaar is en om bestepraktyk-riglyne te formuleer vir die aftrekking van die onkostes. Die bestepraktyk-riglyne bestaan uit faktore wat oorweeg moet word in die bepaling of onkostes belastingaftrekbaar is, sowel as aanbevelings oor hoe aftrekbaarheid geregverdig kan word. Die studiemetodologie het eerstens ’n ondersoek behels na die vereistes van die SEB-telkaart, die soorte onkostes sowel as die redes vir die aangaan van onkostes wat met indirekte bemagtigingsmaatreëls verband hou. Daarna is die belastingaftrekbaarheid van sodanige onkostes in die algemeen sowel as spesifiek vir elke breë kategorie van onkoste oorweeg. Laastens is die bestepraktyk-riglyne opgestel op grond van die gevolgtrekkings wat bereik is. Algemene onkostes wat met indirekte SEB-maatreëls verband hou, is in breë kategorieë gegroepeer. Die verskillende redes waarom entiteite die uitgawes aangaan, is bepaal, aangesien dit kan beïnvloed of die uitgawe in die voortbrenging van inkomste is of nie (Van Schalkwyk, 2010b:110). Daar word aangevoer dat onkoste wat oormatige is of onkostes met betrekking tot filantropiese doeleindes nie as deel van die voortbrenging van inkomste beskou kan word nie. Vier kwessies is geïdentifiseer wat ’n aftrekking ingevolge die algemene aftrekkingsformule (artikel 11(a)) kan verhoed – die belangrikste is dat die onkostes in die voortbrenging van inkomste aangegaan moet word en nie kapitaal moet wees om afgetrek te kan word. Benewens artikel 11(a), kan spesiale belastingaftrekkings (artikel 12H, 12I of 18A) en kapitaaltoelaes (artikel 11(e), 13sex of 15(a)) ook moontlik geld, maar slegs vir sekere soorte onkostes en in omstandighede wat daarvoor in aanmerking kom. Die gevolgtrekkings oor die belastingaftrekbaarheid van onkostes word uiteindelik as ’n riglyn vir belastingbetalers opgesom. Bogenoemde gevolgtrekkings, tesame met die bestudeerde literatuur, is gebruik om algemene bestepraktyk-riglyne te formuleer. Een so ’n riglyn is dat die bewyslas op die belastingbetaler rus om (op een van die voorgestelde maniere) aan te toon dat onkostes in die voortbrenging van inkomste aangegaan word. Belastingbetalers moet ook daarop let dat oormatige onkostes nie as deel van die voortbrenging van inkomste beskou kan word nie en dat sekere onkostes ingevolge die vereistes van sektorhandveste meer waarskynlik kapitaal van aard sal wees. Spesifieke bestepraktyk-riglyne is voorts vir elke breë kategorie van onkostes voorgestel, byvoorbeeld met betrekking tot die toepaslikheid van die geïdentifiseerde spesiale aftrekkings en die kwantifisering van nie-monetêre onkostes. Hierdie spesifieke bestepraktyk-riglyne behoort in ag geneem te word wanneer onkostes in ’n spesifieke kategorie aangegaan word. Ter samevatting behoort belastingbetalers daarop bedag te wees dat hoewel onkostes met betrekking tot indirekte bemagtigingsmaatreëls in die meeste gevalle belastingaftrekbaar is, daar wel sekere uitsonderings is. Die voorgestelde bestepraktyk-riglyne bied derhalwe leiding oor die faktore wat oorweeg kan word voordat onkostes met betrekking tot indirekte bemagtigingsmaatreëls aangegaan word.
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Simões, Alexandre Bernardo Macedo Lopes. "A harmonização fiscal europeia." Master's thesis, 2015. http://hdl.handle.net/10362/17141.
Full textAbstract:
With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal.
The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives.
In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods.
Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions.
The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.Com a presente dissertação procura-se analisar as mais relevantes vertentes do sistema harmonizado dos impostos especiais de consumo, atendendo à origem comunitária mas igualmente às especificidades, de natureza jurídica, da sua implementação em Portugal. O regime jurídico dos produtos sujeitos a impostos especiais de consumo apresenta-se como um tema ambicioso, na medida do desafio que constitui desbravar uma matéria onde confluem distintos ramos do direito, como sejam o Direito Fiscal, o Direito Económico ou o Direito Comunitário, destacando-se, ainda, a incontornável influência dos regimes aduaneiros ou, quanto aos objectivos, das hodiernas teses que tomam o Direito Ambiental por objecto. No contexto europeu, a harmonização dos impostos especiais de consumo impôs-se como condição de implementação do mercado interno, contribuindo para anular as seculares barreiras fiscais entre os Estados-membros e, desde modo, assegurar a sã concorrência e a livre circulação de mercadorias e serviços. Conjuntamente com o imposto sobre o volume de negócios, a assinalada harmonização constitui uma génese potencial de sistema fiscal europeu, desiderato incontornável de um mercado único que se deseja pleno e integrado. Neste âmbito, é indispensável uma atenção especial ao regime de suspensão do imposto enquanto conceito nevrálgico do sistema dos impostos especiais de consumo, aplicável na fase de produção ou fabrico dos produtos sujeitos a imposto, na sua armazenagem, bem como na expedição e circulação dos mesmos com destino a operadores económicos com o adequado estatuto fiscal. A crescente importância dos impostos especiais de consumo, quer enquanto fonte de receitas substitutivas de contribuições directas que sobrepesam, quer pelos fins extrafiscais que prossegue, recomendam que se promova o seu estudo, descortinando-se oportunidades e desafios vindouros.
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Коломійчук, І. О. "Податкова політика України: концептуальні засади теорії та практики." Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/5622.
Full textAbstract:
к.е.н., доц..Шикіна Н. А.Моніторинг нагромаджених у сфері державних фінансів суперечностей свідчить про те, що вітчизняна податкова політика не склалася як єдине ціле, у якому узгоджені всі функціональні елементи. Реалії українського сьогодення у сфері оподаткування - це внутрішня неузгодженість складових цілісної системи податкових правовідносин. Це і нестабільність правового регламентування податкових відносин, складність адміністрування податків та податкових платежів, порушення принципів економічної, соціальної справедливості та рівномірності податкового навантаження, незадовільне вирішення фіскальних завдань через перекоси як в галузевому, так і територіальному аспектах, негативний вплив політики в сфері оподаткування на стан національної економіки, низький рівень податкової дисципліни.
Мониторинг накопленных в сфере государственных финансов противоречий свидетельствует о том, что отечественная налоговая политика не сложилась как единое целое, в котором согласованы все функциональные элементы. Реалии сегодняшнего дня в сфере налогообложения - это внутренняя несогласованность составляющих целостной системы налоговых правоотношений. Это и нестабильность правовой регламентации налоговых отношений, сложность администрирования налогов и налоговых платежей, нарушения принципов экономической, социальной справедливости и равномерности налоговой нагрузки, неудовлетворительное решение фискальных задач через перекосы как в отраслевом, так и территориальном аспектах, негативное влияние политики в сфере налогообложения на состояние национальной экономики, низкий уровень налоговой дисциплины.
Monitoring accumulated in the sphere of public Finance of contradictions suggests that domestic tax policy has not developed as a unified whole in which everything is agreed functional elements. The reality today in the field of taxation is the internal inconsistency of the components of an integrated system of tax relations. This instability of legal regulation of tax relations, the complexity of tax administration and tax payments, violation of the principles of economic, social justice and uniformity of tax burden, unsatisfactory addressing fiscal challenges through distortions in the sectoral and territorial aspects, the negative impact of the policy in the field of taxation to the state of the national economy, low level of tax discipline.
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Кабанова, О. В. "Система оподаткування юридичних осіб." Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7969.
Full textAbstract:
Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – оподаткування юридичних осіб.
В кваліфікаційній роботі магістра розглянуто теоретичні засади системи оподаткування в Україні, в тому числі економічна сутність, функції та види податків, склад і характеристика податків з юридичних осіб, виділено проблеми та недоліки оподаткування юридичних осіб в Україні. Проаналізовано практику оподаткування юридичних осіб. Досліджено практику нарахування і плати прямих і непрямих податків, обґрунтувано спрощену систему оподаткування, проаналізувано нарахування і сплату прямих і непрямих податків з ДП «Чорноморського експертно-технічного центру Держпраці». Розглянуто шляхи удосконалення діючої системи оподаткування юридичних осіб в Україні., Розроблено напрями вдосконалення діючої системи оподаткування в Україні.
Основні результати запропонованих заходів створять умови для збалансуванні інтересів держави і платників податків. Сфoрмульoвані у даній рoбoті прoпoзиції мoжуть бути використані для вдосконалення системи оподаткування юридичних осіб в Україні.The master's qualification work consists of three sections. The object of research is taxation of legal entities. The theoretical bases of taxation are considered, including the economic essence of taxes and functions, the classification of taxes, the composition and characteristics of taxes from legal entities, present the problems of taxation in Ukraine The analysis of practice of taxation of legal entities, investigated the practice of charging and paying direct and indirect taxes, justified by the simplified system of taxation, prounoun of calculation and payment of direct and indirect taxes with the state enterprise "black sea expert technical center Gastrula". Consider ways to improve the current system of taxation of legal entities in Ukraine. The proposed adaptation of foreign experience of the taxation of legal entities in the Ukrainian practice, developed directions of improvement of the current system of taxation in Ukraine.The proposals formulated in this paper can be used to improve taxation in Ukraine.
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Pinto, Luis Henrique da Silva Teixeira. "A Avaliação Indireta em sede de Imposto sobre o Rendimento das Pessoas Coletivas." Master's thesis, 2019. http://hdl.handle.net/10316/89623.
Full textAbstract:
Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de EconomiaO estudo retratado no presente relatório de estágio visa compreender e explicitar o procedimento inspetivo levado a cabo pela Autoridade Tributária e Aduaneira (AT), na Direção de Finanças de Coimbra (DFC), relativamente à avaliação indireta não automática da matéria tributável em sede de Imposto sobre o Rendimento das Pessoas Coletivas (IRC). Esta metodologia de avaliação, efetuada a partir de presunções, possui um caráter subsidiário em relação à avaliação direta (regime regra) e tem como objetivo fundamental tributar as empresas, ainda que por via indireta, segundo o princípio constitucional do lucro real, quando não for de todo possível tributá-las pela capacidade contributiva declarada ou corrigida através da aplicação da avaliação direta. A avaliação indireta da matéria tributável é uma ferramenta crucial no combate à evasão fiscal. Em sede de IRC a lei contempla duas formas: a automática (regime simplificado de tributação) e a não automática. Enquanto que a primeira é de caráter optativo (opting in) para os sujeitos passivos que, podendo, por ela optem, sendo a matéria tributável apurada através de coeficientes pré-determinados, a segunda é de último recurso, meramente subsidiária e apenas terá lugar quando se verifiquem determinados pressupostos legais que colocam em causa a veracidade do lucro declarado. O presente estágio centrou-se essencialmente na observação e acompanhamento das tarefas desenvolvidas pela inspeção tributária da DFC, em particular na análise das suas propostas de tributação por avaliação indireta não automática, em sede de IRC, no biénio 2017/2018, de forma a perceber as situações em que as mesmas foram despoletadas, os critérios de quantificação utilizados, bem como o desfecho que tais propostas tiveram em sede de procedimento de revisão. Para o efeito consultei vários relatórios de inspeção, incluindo os 37 pedidos de revisão apresentados neste período pelos sujeitos passivos alvo.Porque em caso de controvérsia os tribunais são o último patamar de apelo, importante seria conhecer a sua posição sobre as propostas de tributação analisadas e que foram objeto de impugnação. Só que neste momento isso mostra-se impossível. Ainda assim, e de modo a perceber o seu desfecho sobre esta temática, efetuei uma síntese das decisões dos Tribunais Centrais Administrativos ocorridas a nível nacional no biénio 2017/2018.Uma conclusão foi possível retirar: o que a avaliação indireta não automática ganha em eficiência à avaliação indireta automática, perde em eficácia.Palavras chave: lucro real; avaliação indireta da matéria tributável; regime simplificado de tributação; pressupostos; impossibilidade de comprovação e quantificação direta e exata da matéria tributável; IRC; procedimento de revisão.
The study presented in this internship report aims at understanding and clarifying the inspection procedure carried out by the Tax and Customs Authority (AT) at the Coimbra’s Finance Directorate (DFC) regarding the non-automatic indirect assessment of the taxable matter in corporate tax (IRC).This evaluation methodology, based on presumptions, has a subsidiary character in relation to the direct evaluation (rule regime) and its main objective is to tax companies, although indirectly, according to the constitutional principle of the real profit, when it is not possible, at all, to tax them for the declared or corrected tax capacity through the application of direct evaluation.The indirect assessment of taxable income is a crucial tool in combating tax evasion. In IRC, the law contemplates two forms: automatic (simplified taxation regime) and non-automatic. While the former is opt-in for taxable persons who, being able to opt for it, the taxable amount being determined through pre-determined coefficients, the latter is a last resort, merely subsidiary, and will only take place when there are certain legal assumptions that call into question the veracity of the declared profit.The present stage focused mainly on the observation and follow-up of the tasks carried out by the DFC's tax inspection, with focus on the analysis of its non-automatic indirect tax assessment proposals in IRC in the biennium 2017/2018, to perceive the situations in which they were triggered, the quantification criteria used, as well as the outcome that such proposals had in the review procedure. For this purpose, I have consulted several inspection reports, including the 37 requests for review submitted in this period by the target taxable persons.Because in the case of controversy the courts are the last level of appeal, it would be important to know your position on the tax proposals analysed and that have been challenged. However, this is impossible now. Nevertheless, and to understand its outcome on this issue, I have summarized the decisions of the Central Administrative Courts that took place at the national level in the 2017/2018 biennium.One conclusion has been drawn: what non-automatic indirect evaluation gains in efficiency to automatic indirect evaluation, loses effectiveness.Keywords: real profit; indirect assessment of the taxable matter; simplified taxation regime; assumption; impossibility of proof and direct and exact quantification of the taxable matter; corporate tax; revision procedure.
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Ляліна, І. С. "Акцизне оподаткування та шляхи його розвитку в Україні." Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11298.
Full textAbstract:
У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження.
У кваліфікаційній роботі розглядаються теоретичні засади непрямого оподаткування, у тому числі економічна сутність акцизного податку та його роль у формуванні дохідної частини бюджету, досліджено сучасний стан та основні проблеми акцизного оподаткування в Україні. Проведено аналіз фіскальної ефективності акцизного оподаткування до Зведеного та Державного бюджетів України, виявлено його вплив на діяльність вітчизняних товаровиробників підакцизних товарів. Розглянуто можливості імплементації досвіду акцизного оподаткування зарубіжних країн у вітчизняну практику. Запропоновано напрямки удосконалення акцизного оподаткування в Україні.
В процесі роботи зроблено висновки та пропозиції щодо перспективних напрямків вдосконалення акцизного оподаткування в Україні з метою забезпечення національного економічного розвитку.The paper reveals the relevance of the study in the chosen direction, sets the problem, purpose and objectives of the study, defines the subject and object of the study. The qualification work deals with the theoretical principles of indirect taxation, including the economic nature of the excise tax and its role in the formation of the revenue part of the budget, examines the current state and main problems of excise taxation in Ukraine. The analysis of fiscal efficiency of excise taxation to the Consolidated and State Budgets of Ukraine is conducted, its influence on the activity of domestic producers of excisable goods is revealed. Possibilities of implementation of experience of excise taxation of foreign countries into domestic practice are considered. Directions of improvement of excise taxation in Ukraine are offered. In the course of the work, conclusions and proposals on promising directions of excise tax improvement in Ukraine were made in order to ensure national economic development.
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Chitandalua, Isaías Catumbela. "Imposto de consumo Angolano vs. IVA: Uma abordagem comparativa." Master's thesis, 2016. http://hdl.handle.net/11328/1697.
Full textAbstract:
Esta dissertação tem como objectivo estudar o Imposto de Consumo Angolano e efetuar
uma análise comparativa com o Imposto Sobre o Valor Acrescentado (IVA). A
abordagem do trabalho é baseada em dois métodos que surgem interligados, isto é, o
método indutivo e o método dedutivo, ou seja, procura-se com o presente trabalho,
proceder à classificação sistemática dos dados obtidos, através das legislações produzidas
ao longo dos tempos, com o intuito de determinar as uniformidades e regularidade (IC vs
IVA)e consequentemente estabelecer conceitos e retirar conclusões.
A pesquisa é sustentada, por um lado, pela LGERT que prevê a introdução em Angola de
forma faseada de um Imposto do tipo IVA, em virtude do atual IC e de modo geral, o
sistema tributário Angolano se encontrar desajustado e ineficaz, não estando em linha
com as futuras ambições de Angola no quadro da integração económica regional em que
se enquadra (SADC). Por outro lado, numa época marcada por uma profunda crise
económica, financeira e cambial que assolou Angola, em virtude da baixa do preço do
petróleo no mercado internacional, uma vez que os impostos petrolíferos constituem a
fonte principal para o financiamento do PIB Angolano, contribuindo em média com cerca
de 80% do total da receita fiscal e 45% do PIB, a par das receitas tributárias não
petrolíferas que apenas contribuem com 4% do total das receitas e não ultrapassando os
7,5% do PIB, percentagem das mais baixas do mundo.
A introdução de um modelo IVA de tributação abrangente, que possibilita a adoção de
taxas reduzidas, poderia diversificar as receitas tributárias Angolanas, muito dependentes
das indústrias extrativas e ainda a aplicação do método de tributação indireta, que
alargaria a base tributária e reduziria a fraude e evasão fiscal. Portanto, a não adoção de
um imposto do tipo IVA, poderá remeter Angola para o isolamento perante outros Países
que adotaram este modelo (a nível da SADC), consubstanciando numa relevante falta de
competitividade, pois os operadores que pretendam investir ou realizar transações com
Angola teriam obrigatoriamente de se adaptar a um modelo de tributação distinto do
dominante a nível internacional, com todas as repercussões daí subjacentes.This dissertation aims to study the Angolan Consumption Tax and perform a comparative analysis with the Portuguese Value Added Tax (VAT). Two methodologies are used, namely the inductive method and the deductive method. That is, the present work undertakes a systematic classification of data obtained through the legislation produced over the time, in order to determine the uniformity and regularity and thus establish concepts and draw conclusions. On one hand, the research is supported by the LGERT which provides for the introduction in Angola in a phased manner of a VAT-type tax, given the current Consumption Tax and generally the Angolan tax system finds maladjusted and ineffective and not in line with the future ambitions of Angola to fit in the framework of regional economic integration blocks (e.g., the SADC). On the other hand, this study assumes an increased importance at a time marked by a deep economic, financial and currency crisis that devastated Angola – motivated by the low oil prices in the international market. Oil taxes are the main source for financing the Angolan Government, contributing on average, to approximately 80% of total tax revenues and 45% of GDP, whereas non-oil tax revenues contribute only with 4% of total revenues and not exceed 7,5% of GDP, which is the lowest percentage of the world. The introduction of a comprehensive VAT taxation model, allowing the adoption of reduced rates, could diversify Angolan tax revenues, very dependent on extractive industries, and also the application of an indirect taxation method would extend the tax base and reduce fraud and tax evasion. Therefore, the non-adoption of a tax VAT type, may put Angola in isolation, since other countries adopted this model (in the SADC), evidencing a significant lack of competitiveness, because operators who wish to invest or transact with Angola must have to adapt to a different tax model of the dominant international models, with all the consequences behind that.
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Nekovářová, Tereza. "Daň z vína z pohledu práva Evropské unie." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-326720.
Full textAbstract:
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
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Jordaan, Anton John. "Die heffing van indirekte belasting in Suid-Afrika." Thesis, 2015. http://hdl.handle.net/10210/13511.
Full textAbstract:
M.Com. (Business Management)This study examines the system of value-added tax as replacement for the retail sales tax which is currently in operation in South Africa. It furthermore sets out to provide an insight into the potential local application thereof. The following aspects were discussed: (a) The current state of indirect taxation in South Africa under the retail sales tax regime. (b) The origin and development of the value-added tax system worldwide. (c) The replacement of indirect taxes through a system of tax on value added. (d) The development of value-added tax subsequent to the initial recommendation by the Margo commission. (e) A number of problem areas specifically relating to the structure of the proposed tax, e.g. foodstuffs, farming activities and capital goods. (f) The establishment of a clearing mechanism for the BLS and TBCV countries in a Southern African Customs Union. (g) General administrative provisions under a value-added tax and a proposed audit under the system. The discussion indicates that the retail sales tax is not conforming to initial objectives (at least in theory) and the government is of the opinion that value-added tax will rectify this situation...
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Шумиловський, А. А. "Механізм непрямого оподаткування в Україні." Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/4213.
Full textAbstract:
У роботі розглядаються теоретичні основи непрямого оподаткування в Україні. Методи: аналіз та синтез, індукція та дедукція, метод порівняння, статистичний метод. Зроблено аналіз основних економічних показників Державного та Зведеного бюджету України в системі непрямого оподаткування, узагальнено зарубіжний досвід у цій cфері. Пропонуються основні напрями удосконалення системи непрямого оподаткування в контексті посилення його фіскального та регулюючого впливу. Зокрема обґрунтовується зменшення податкового тиску на виробників; розширення бази оподаткування через розроблення податкових важелів для стимулювання розвитку підприємництва; вдосконалення механізмів обчислення і стягнення непрямих податків; зменшення сумарного податкового навантаження на виробників; створення умов для більш рівномірного розподілу податкового навантаження на окремі групи виробників; стабілізація податкового законодавства і таке інше.В работе рассматриваются теоретические основы косвенного налогообложения в Украине. Методы: анализ и синтез, индукция и дедукция, метод сравнения, статистический метод. Сделан анализ основных экономических показателей Государственного и Сводного бюджета Украины в системе косвенного налогообложения, обобщен зарубежный опыт в этой Сферы. Предлагаются основные направления совершенствования системы косвенного налогообложения в контексте усиления его фискального и регулирующего воздействия. В частности обосновывается уменьшение налогового давления на производителей; расширение базы налогообложения путем разработки налоговых рычагов для стимулирования развития предпринимательства; совершенствование механизмов исчисления и взимания косвенных налогов; уменьшение суммарного налоговой нагрузки на производителей; создание условий для более равномерного распределения налоговой нагрузки на отдельные группы производителей; стабилизация налогового законодательства и так далее.
The paper deals with the theoretical basis of indirect taxation in Ukraine. Methods: The analysis and synthesis, induction and deduction, comparison method, a statistical method. The analysis of the main economic indicators of the State and the consolidated budget of Ukraine in the system of indirect taxation, summarized international experience in this field. It offers basic directions of improvement of the system of indirect taxation in the context of strengthening its fiscal and regulatory impact. In particular, it justified a reduction of the tax pressure on producers; expansion of the tax base through the development of fiscal levers to stimulate the development of entrepreneurship; improvement of mechanisms for the calculation and collection of indirect taxes; reduction of the total tax burden on manufacturers; creating the conditions for more equitable distribution of the tax burden on certain groups of producers; stabilization of the tax laws and so on.
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Pinto, Bráulio André Bessa e. Sousa de Araújo. "Motivações fiscais para a constituição de Sociedades Holding." Master's thesis, 2013. http://hdl.handle.net/10400.14/19356.
Full textAbstract:
Esta dissertação foi elaborada com o intuito de analisar as “Motivações Fiscais para a Constituição de Sociedades Holding”. Inicia-se pela evocação das razões de criação de um tipo de sociedades diferente das demais, com o intuito de minimizar a sua carga tributária recorrendo à criação de sociedades holding.
De seguida são identificadas as formas como as empresas usufruem das sociedades holding para minimizar a carga fiscal, torneando de forma lícita o imposto sobre o rendimento a que normalmente estariam sujeitas, onde são referidos esquemas de planeamento tributário a nível contabilístico para transferir os rendimentos para locais sujeitos a menores cargas tributárias e é evidenciado que a criação de estruturas de propriedade indiretas recorrendo a sociedades holding é utilizada para evitar uma tributação excessiva sobre juros e dividendos.
No último capítulo são identificadas as várias taxas de imposto existentes na tributação internacional, culminando com uma análise empírica sobre taxas de tributação nominais e efetivas em Portugal, em comparação com uma média europeia, finalizando com a estratificação de estimativas microeconómicas por forma a aferir que as sociedades holding são sujeitas a uma carga fiscal claramente inferior à das demais empresas instaladas no nosso país, o que é conivente com as práticas evidenciadas ao longo da tese pelas sociedades holding.This paper was prepared in order to analyze the "Motivations for Fiscal Constitution of Holding Companies." It begins by evoking the reasons of creating a kind of company different from other societies, in order to minimize their tax burden through the creation of holding companies. Then identifies the ways how companies use holding companies to minimize tax burden, avoiding the income tax that would normally be subject, which are referred to tax planning schemes in an accounting level for transferring income to places with smaller tax burdens and it is shown that the creation of indirect ownership chain structures for using holding companies is used to prevent excessive taxation on interest and dividends. In the last chapter there is identified the various tax rates existing in international taxation, culminating with an empirical analysis of effective tax rates and nominal tax rates in Portugal, compared with an European average, finishing with stratification of microeconomic estimative in order to assess the holding companies are subject to a lower tax burden than other companies established in our country, which is verified with practices shown in this paper by holding companies.