Dissertations / Theses on the topic 'Unitary tax'

This thesis models negotiations over U.S. subfederal economic policies that conflict with international norms. It analyses a recent case of a U.S. state government bargaining with foreign entities over a subfederal economic regulation which violated international norms: California's system of worldwide combined unitary taxation. The thesis applies Stopford and Strange's framework of state-firm bargaining to the subfederal level by: 1) determining which actors were involved in lobbying to change a U.S. state economic policy which violated international norms, California's unitary tax method; 2) determining the actors' policy agendas; 3) determining the different types of political and economic assets each actor possessed, and how effectively the actors used these assets to achieve their policy agendas; 4) determining how effectively the actors used various channels of negotiation to influence California's policy, and; 5) determining the most effective uses of assets and negotiating channels, key initiatives which influenced the outcome of the policy debate. What happens when U.S. state economic regulations conflict with international norms. What capabilities do states possess to defend their regulations when bargaining in the international arena. This thesis will argue that in the case of California's unitary tax, the following hypotheses are valid: 1) Powerful U.S. states such as California can maintain regulatory standards at odds with federal and international norms. Growing global economic interdepence is not eliminating California's regulatory options, since the U.S. federal government often refuses to effectively constrain powerful states which violate federal and international norms. 2) U.S. state governments can bargain directly with foreign governments and multinational enterprises as actors in the international arena. As the international arena increasingly intrudes on the affairs of subfederal governments, the U.S. federal government will not always be the preeminent negotiating channel for international actors seeking to influence U.S. economic policies.

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.

La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison entre les prix pratiqués par les sociétés appartenant à un même groupe et ceux pratiqués pour des opérations similaires, par des entreprises indépendantes. Toutefois, cet objectif n’est pas toujours atteint dans la pratique. Favorisé par l'OCDE, le principe de pleine concurrence suppose la mise en œuvre d’une analyse des faits et circonstances des transactions de chaque contribuable. L’OCDE recommande cinq méthodes pour cette analyse, jugée très subjective, donnant aux multinationales une grande liberté pour se structurer afin de minimiser les coûts fiscaux qu'elles encourent. A l’issu du projet BEPS de l'OCDE/G20, le principe de pleine concurrence continue d’être le standard international pour l'évaluation des prix de transfert. Toutefois, ce principe n’est pas suffisamment pragmatique pour les administrations fiscales que l’on peut considérer comme faibles, car il comporte de nombreuses échappatoires qui peuvent compromettre la détermination de l'assiettefiscale.Pour une imposition effective des groupes multinationaux de sociétés, notre thèse suggère deux arguments principaux. D’abord, elle propose des mesures à court terme qui reposent sur la simplification des règles actuelles afin de permettre aux administrations fiscales de collecter des recettes fiscales avec les moyens dont elles disposent. Néanmoins, ces mesures sont provisoires et transitoires étant donné qu’elles reposent sur des méthodes unilatérales jugées défaillantes. Ensuite, notre thèse soutient l’idée que la taxation unitaire avec la répartition formulaire est, à long terme, la meilleure solution, car elle est plus équitable pour toutes les parties
Our thesis addresses taxation of transfer pricing and the arm’s length principle (ALP) in developing countries. Transfer pricing rules aim to accurately reflect the economic contribution of a multinational company (MNC) in each of the various jurisdictions in which it operates. The objective of the TP rules is to ensure that the various entities of an MNC report the real corresponding taxable profits in their jurisdiction.However, this objective is not always attained in practice. Favored by the OECD, the ALP approach requires an individual analysis of the facts and the situation of each taxpayer. There are five approved methods for this analysis, therefore it is eventually highly subjective, giving MNCs much freedom to structure themselves to minimize the tax costs they incur. Following the OECD/G20 BEPS Project, ALP has continued to be the international standard for assessing TP. However, the ALP is not a practical approach for developing countries, as it has many loopholes that can jeopardize the tax base. This thesis has two main arguments. First, it proposes some short-term strategies to make the ALP framework workable for developing countries’ tax administrations, although they are only a stopgate solution since they are still based on a flawed approach. Second, this chapter supports the judgment that unitary taxation with Formulary Apportionment (FA) is the best long-term solution that is fair to all parties

À l'intérieur d'un État, la distribution des ressources publiques sur le territoire a une importance fondamentale, parce qu'elle représente un facteur de justice dans les rapports entre collectivités territoriales, de sorte qu’elle conditionne la capacité à assurer les charges liées à l’exercice de leurs compétences, dans le respect de leur autonomie, au profit des habitants qui doivent pouvoir bénéficier d’une qualité minimale des services publics. Cette thèse vise d’abord à étudier et à comparer quelle est l’influence de la forme d’État (unitaire pour la France et fédérative pour le Brésil) sur les mécanismes de la solidarité territoriale. Elle se propose de décrire et d’analyser l’efficacité des mécanismes plus importants (financiers : impôt local, dotations, fonds et transferts facultatifs ; coopératifs : institutions représentatives, politiques publiques nationales, mutualisation et contrats entre collectivités territoriales) mis en place, dès le prélèvement des impôts (nationaux ou locaux), en passant par les incitations fiscales, jusqu’au transfert des ressources aux bénéficiaires. Toute d’abord par une description de l’évolution historique qui explique l’organisation territoriale et la naissance des mécanismes de solidarité actuels, puis en montrant les inégalités importantes qui existent, principalement entre communes pour, enfin, finir avec une analyse prospective de l’efficacité et des défauts (guerre fiscale, corruption et évasion fiscales) de ces mécanismes qui visent à réaliser une péréquation (verticale ou horizontale) des ressources publiques
Within a state, the distribution of public resources inside the territory have a fundamental importance, because it represents a factor of justice in the relationship between local authorities, so that it affects the ability to provide their obligations related to the exercise of their powers in respect of their autonomy, in benefit of citizens who need to have a minimum quality of public services. This thesis aims first to examine and compare what is the influence of the form of state (Unitary for France and Federal for Brazil) on the mechanisms of territorial solidarity. It aims to describe and analyze the effectiveness of the most important mechanisms (financial: local taxes, grants, funds and discretionary transfers; cooperative: representative institutions, national public policies, pooling and contracts between central state and local authorities). Firstly with a description of the historical evolution of territorial organization and the birth of the current solidarity mechanisms and showing the significant existant inequalities, moreover among municipalities, to finally end up with a prospective analysis of effectiveness and defects (tax war, corruption and tax evasion) of these mechanisms designed to achieve equalization (vertical or horizontal) of public resources

La neutralité est l'un des principaux sujets de recherche en fiscalité, quoiqu'elle revête de multiples acceptions juridiques ou économiques. S'il est généralement admis que l’impôt ne peut être neutre, la présente thèse démontre que le droit fiscal satisfait un objectif de neutralité en permettant d'appréhender l'entreprise comme une entité unique, quelle que soit sa structure juridique. Différents régimes fiscaux poursuivent ainsi un objectif de neutralité (art.223 A et s. du CGI, art. 8 du CGI, art. 210 A et s. du CGl, art. 256 et s. du CGI, art. 885 O et s. puis 975 du CGI) en ce qu'ils organisent la consolidation des éléments de l'assiette imposables (IS, TVÀ ISF, IFI) et la neutralisation des opérations intragroupes (distributions, intérêts, abandons de créance, provisions). Si la diversité des structures de groupe éligibles demeure un obstacle à la compréhension de la neutralité, ces régimes renvoient toutefois à deux types de conditions permettant d'appréhender l'unicité de l'entreprise : des conditions d'unité (relations de contrôle et de dépendance) et des conditions de permanence (relations de continuité). La neutralité constitue aussi un objectif normatif en droit fiscal. En effet, l’examen des solutions prétoriennes fait ressortir qu'au titre d'un objectif de neutralité, le droit fiscal appréhende l'entreprise en dérogeant aux principes de personnalité et de territorialité de l’impôt. De fait, le principe de personnalité est mis en suspens dans les structures de consolidation. De même, le principe de territorialité est écarté en matière de lutte contre la fraude et l'évasion fiscale, ainsi qu'en matière d'élimination des doubles impositions internationales
Neutrality is one of the key research concepts in taxation, but with different meanings ascribed for economic or legal considerations. Whereas general wisdom considers that taxation cannot be neutral, the purpose of this thesis is to demonstrate that the tax law complies with neutrality as defined as an objective to approach undertakings as a whole, regardless their legal structure. According to this definition, few tax regimes could be considered as neutral in the French tax law (group regime, partnership regime, merger regime, VAT deduction scheme, professional assets regime). These regimes align with the neutrality because they provide for the consolidation of the tax base (business income,VAT, wealth tax) by eliminating intercompany operations (i.e. dividends, interests, waivers, provisions). Neutrality remains distinctly difficult to admit given that the above regimes relate to specific group structures. This being said, neutral regimes are subject to two types of conditions making possible a global approach of undertakings: conditions related to group unity (intercompany dependency) and conditions related to group permanency (period of consolidation). Neutrality of tax law can also be argued as a binding objective. As it regards to case law, the objective of neutrality allow to derogate both to the principle of personal tax liability and to the principle of territoriality. Indeed, the principle of personal tax liability isn't enforced where a legal structure is part to a group under a consolidation scheme. Similarly, the territoriality principle is challenged when it comes to fight against tax evasion and avoidance or to eliminate international double taxations

L’obiettivo di questa tesi è quello di approfondire le tematiche relative allo sviluppo di applicazioni di realtà virtuale, prendendo come caso di studio la visualizzazione volumetrica, di dati provenienti dalle scansioni TAC e RM. Lo scopo dell’elaborato è quello di facilitare il lavoro di diagnosi, mettendo a disposizione un insieme di funzionalità che permettono al medico di: visualizzare i dati come se si trovassero nello spazio tridimensionale reale, manipolare il volume in modo da poter osservare una qualsiasi regione al suo interno mediante la dissezione; la possibilità di scalarlo, ruotalo e di marcare i punti d’interesse con pennarelli 3D.

Depuis les réformes fiscales du 20ème siècle, l’alignement de principe du droit fiscal sur le droit privé et la comptabilité s’est progressivement imposé en droit fiscal français. En matière de fiscalité des entreprises, un principe de connexion entre le droit fiscal et la comptabilité a été consacré sur le fondement de textes épars, de la jurisprudence, de la doctrine majoritaire et du pragmatisme de l’administration fiscale ; mais surtout au nom de l’unité opératoire du droit considérée en phase avec les impératifs du droit fiscal telles la simplicité, la sécurité juridique, l’imposition selon la capacité contributive. A l’aune des principaux impôts commerciaux, la connexion présente une portée très large qui se dédouble en connexion matérielle et formelle. A l’épreuve de l’adoption mondiale du référentiel comptable de l’IASB et de l’harmonisation de la fiscalité directe des entreprises au sein de l’Union Européenne, le droit français, bien que tiraillé, a fait le choix du maintien de la connexion dans le cadre de la convergence du PCG avec les normes IAS-IFRS sans le secours d’une véritable politique fiscale optimale devant tendre vers l’élargissement de l’assiette des impôts en contrepartie d’une réduction des taux et vers la réduction des coûts de conformité de l’impôt au moins au sein de l’Union Européenne. Mais, à la lumière de ces impératifs fiscaux, de la logique juridique et du droit fiscal américain, les potentialités de la déconnexion doivent être explorées notamment le projet d’ACCIS soutenu par la France et reposant sur une assiette autonome et élargie, l’admission optionnelle du bilan fiscal et la réduction des concepts fiscaux transversaux
Since the tax reforms of 20th century, the alignment of tax law on private law and accounting gradually became the imperative principle under French law.Concerning business taxation, the principle of book and tax conformity has been established based on scattered provisions, the case law, the majority of tax scholars and the pragmatism of the tax authorities; but specially in the name of the operating unity of the law matching with the tax values such simplicity, legal certainty, taxation in accordance with ability to pay.With regard to the main business taxes, the book tax conformity has very wide reach which is both material and formal.Facing the worldwide adoption of the IASB accounting standards and the harmonization of the direct tax on businesses within the European Union, the French law, despite tension, chose the preservation of the book tax conformity in the process of the convergence of the General accounting plan toward the IAS-IFRS without the account of the optimal tax policy that must aim at broadening the tax base with rates reduction and the reduction of tax conformity costs at least within the EU.In the light of theses canons, legal logic, the example of the US law, the potentialities of a disconnection must be explored namely the current EU project of CCCTB, backed by France, based on a broad and autonomous tax base ; a fiscal balance sheet election; the reduction of transversal tax concepts

Contexte : Les difficultés de compréhension de la parole dans le bruit représente la principale plainte des personnes malentendantes. Cependant, peu d’études se sont intéressées aux mécanismes d’encodage des sons en environnement bruyant. Ce faisant, nos travaux ont portés sur les stratégies d’encodage des sons dans le nerf auditif dans environnements calme et bruyant en combinant des techniques électrophysiologiques et comportementales chez la gerbille.Matériel et méthodes : L’enregistrement unitaire de fibres du nerf auditif a été réalisé en réponse à des bouffées tonales présentées dans un environnement silencieux ou en présence d’une bruit de fond continu large bande. Les seuils audiométriques comportementaux ont été mesurés dans les mêmes conditions acoustiques, par une approche basée sur l’inhibition du reflex acoustique de sursaut.Résultats : Les données unitaires montrent que la cochlée utilise 2 stratégies d’encodage complémentaires. Pour des sons de basse fréquence (<3,6 kHz), la réponse en verrouillage de phase des fibres de l’apex assure un encodage fiable et robuste du seuil auditif. Pour des sons plus aigus (>3,6 kHz), la cochlée utilise une stratégie basée sur le taux de décharge ce qui requiert une plus grande diversité fonctionnelle de fibres dans la partie basale de la cochlée. Les seuils auditifs comportementaux obtenus dans les mêmes conditions de bruit se superposent parfaitement au seuil d’activation des fibres validant ainsi les résultats unitaires.Conclusion : Ce travail met en évidence le rôle capital de l’encodage en verrouillage de phase chez des espèces qui vocalisent au-dessous de 3 kHz, particulièrement en environnement bruyant. Par contre, l’encodage de fréquences plus aiguës repose sur le taux de décharge. Ce résultat met l’accent sur la difficulté d’extrapoler des résultats obtenus sur des modèles murins qui communique dans les hautes fréquences (> à 4 kHz) à l’homme dont le langage se situe entre 0,3 et 3 kHz
Background: While hearing problems in noisy environments are the main complaints of hearing-impaired people, only few studies focused on cochlear encoding mechanisms in such environments. By combining electrophysiological experiments with behavioral ones, we studied the sound encoding strategies used by the cochlea in a noisy background.Material and methods: Single unit recordings of gerbil auditory nerve were performed in response to tone bursts, presented at characteristic frequencies, in a quiet environment and in the presence of a continuous broadband noise. The behavioral audiogram was measured in the same conditions, with a method based on the inhibition of the acoustic startle response.Results: Single unit data shows that the cochlea used 2 complementary strategies to encode sound. For low frequency sounds (<3.6 kHz), the phase-locked response from the apical fibers ensure a reliable and robust encoding of the auditory threshold. For high frequencies sounds, basal fibers use a strategy based on the discharge rate, which requires a larger heterogeneity of fibers at the base of the cochlea. The behavioral audiogram measured in the same noise condition overlaps perfectly with the fibers’ threshold. This result validates our predictions made from the single fiber recordings.Conclusion: This work highlights the major role of the phase locked neuronal response for animal species that vocalize below 3 kHz (as human), especially in noisy backgrounds. At the opposite, high frequency sound encoding is based on rate information. This result emphasizes the difficulty to transpose results from murine model which communicate in the high frequencies (> 4 kHz) to human whose language is between 0.3 and 3 kHz

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The goods receipt and goods in the State of Cearà is subject to the controls of the Department of Finance through its various units Surveillance of borders, as the Tax Stations, which are to be submitted tax documents to be made the proper recoveries and releases of tax credits under the various tax regimes of the ICMS, which will be collected to the treasury in accordance with the types of income to which they are associated. As such revenue is to determine the revenue performance of the state in interstate operations and import entries, then a quantitative analysis was performed using the fixed effects model constants common for panel data considering the period January 2008 to December, 2011. With respect to releases of tax credits per unit of enforcement was the best response to ICMS revenue - Replacement of Input, while in relation to the payment of tax credits per unit of monitoring ICMS revenues - Other is responding with the significant result. We also conclude that the participation of units inspections working in the operations carried by road load is greater than the inspections of units located within the State of CearÃ.
A entrada de mercadorias e bens no Estado do Cearà està sujeita aos controles da Secretaria da Fazenda atravÃs de suas diversas Unidades de FiscalizaÃÃes de fronteiras, como os Postos Fiscais, onde devem ser apresentados os documentos fiscais para que sejam realizados as devidas cobranÃas e lanÃamentos dos CrÃditos TributÃrios a tÃtulo dos vÃrios regimes de tributaÃÃo do ICMS, que serÃo recolhidos ao erÃrio de acordo com os tipos de Receitas a que estÃo associados. Como tais Receitas à que determinam o desempenho da arrecadaÃÃo do Estado nas operaÃÃes de entradas interestaduais e de importaÃÃo, entÃo foi realizada uma anÃlise quantitativa, atravÃs do modelo de efeitos fixos de constantes comuns para dados em painel considerando o perÃodo de janeiro de 2008 a dezembro de 2011. Com relaÃÃo aos lanÃamentos dos crÃditos tributÃrios por unidade de fiscalizaÃÃo a melhor resposta foi para receita ICMS - SubstituiÃÃo de Entrada, enquanto que em relaÃÃo ao recolhimento dos crÃditos tributÃrios por unidade de fiscalizaÃÃo a receita ICMS - Outros à que responde com o resultado mais expressivo. Conclui-se tambÃm que a participaÃÃo das unidades de fiscalizaÃÃes que atuam nas operaÃÃes transportadas pelo modal rodoviÃrio de carga à maior que a das unidades de fiscalizaÃÃes localizadas no interior do Estado do CearÃ.

As Covid-19 has been a long-lasting worldwide pandemic, more companies wish to find a solution in collaborative Augmented Reality (AR). That makes AR a growing technology that allows users to observe a virtual object in the real world in real-time. The virtual object can interact with real-world objects to fully augment the user’s reality. This paper's first aim is to evaluate whether a remote or aphysically co-located AR space is most efficient. The second aim concerns whether AR planes or AR tags will increase efficiency in the virtual environment. The third is to evaluate whether having a supervisor on a desktop with a mouse and keyboard and a screen or holding a phone connected to the same AR space is most efficient. The paper’s experiment’s focus will be to measure efficiency by fetching quantifiable data from the application while the pair of subjects complete the task of building a pyramid with cubes. Three paired t-tests have been done, one for each of the different test requirements. Co-located have been tested against remote, AR tag against AR plane, and 2D against 3D. The null hypothesis for these three tests is that there is no difference. A survey was done to collect qualitative data to determine which configuration was preferred. It was shown that co-located, 2D supervising, and AR planes were perceived as the best configuration. The results of the paired t-tests show that the difference between co-located and remote is significant with a 99% accuracy. At the same time, the two other tests have an insignificant difference, even with a 95% accuracy.

La compréhension des effets des interactions dans un ensemble de particules quantiques représente un enjeu majeur de la physique moderne. Les atomes ultra-froids sont rapidement devenus un outil incomparable pour étudier ces systèmes quantiques fortement corrélés. Dans cette thèse, nous présentons plusieurs travaux portant sur les propriétés d’un mélange de superfluides de Bose et de Fermi créé à l’aide de vapeurs ultra-froides de ⁷Li et de ⁶Li. Nous étudions tout d'abord les propriétés hydrodynamiques du mélange en créant un contre-courant entre les superfluides. L'écoulement est dissipatif uniquement au dessus d'une vitesse critique que nous mesurons dans le crossover BEC-BCS. Une simulation numérique d’un contre-courant de deux condensats permet de mieux comprendre les mécanismes sous-jacents mis en jeu dans la dynamique. En particulier, l'étude numérique fournit des preuves supplémentaires que l'origine de la dissipation dans nos expériences est liée à l'émission d'excitation élémentaires dans chaque superfluide. Finalement, nous nous intéressons aux pertes inélastiques par recombinaison à trois corps qui peuvent limiter la stabilité de nos nuages. Ces pertes sont intimement liées aux corrélations à courte distance présentes dans le système et sont ainsi connectées aux propriétés universelles du gaz quantique. Cela se manifeste notamment par l’apparition de dépendances en densité ou en température inusuelles du taux de perte lorsque le système devient fortement corrélé. Nous démontrons cet effet dans deux exemples où les interactions sont résonantes, le cas du gaz de Bose unitaire et celui de notre mélange de superfluides Bose-Fermi. Plus généralement, nos travaux montrent que ces pertes inélastiques peuvent être utilisées pour sonder les corrélations quantiques dans un système en fortes interactions
Understanding the effect of interactions in quantum many-body systems presents some of the most compelling challenges in modern physics. Ultracold atoms have emerged as a versatile platform to engineer and investigate these strongly correlated systems. In this thesis, we study the properties of a mixture of Bose and Fermi superfluids with tunable interactions produced using ultracold vapors of ⁷Li and ⁶Li. We first study the hydrodynamic properties of the mixture by creating a counterflow between the superfluids. The relative motion only exhibit dissipation above a critical velocity that we measure in the BEC-BCS crossover. A numerical simulation of counterflowing condensates allows for a better understanding of the underlying mechanisms at play in the dynamics. In particular, this numerical study provides additional evidence that the onset of friction in our experiment is due to the simultaneous generation of elementary excitations in both superfluids. Finally, we consider the inelastic losses that occur via three-body recombination in our cold gases. This few-body process is intimately related to short-distance correlations and is thereby connected to the universal properties of the many-body system. This manifests as the apparition of an unusual dependence on density or temperature in the loss rate when increasing the interactions. We demonstrate this effect in two examples where interactions are resonant: the case of a dilute unitary Bose gas and the one of impurities weakly coupled to a unitary Fermi gas. More generally, our work shows that inelastic losses can be used to probe quantum correlations in a many-body system

La conservation du courant faible vectoriel, connue par CVC est une des hypothèses fondamentales du Modèle Standard de l'interaction électrofaible. En revanche, la base théorique de cette hypothèse est seulement l'analogie avec la théorie de l'interaction électromagnétique et la question de sa validité reste posée. La CVC est vérifiable dans les transitions super-permises, 0+ → 0+, T = 1 car elle prédit que le grandeur Ft (≡ ft corrigée) de ces processus à basse énergie doit être indépendant des noyaux mis en jeu. Si la valeur unique de Ft est trouvée, on peut toute de suite déduire la constante du couplage vectorielle GV , reliée à │Vud│, la norme de l'élément le plus important de la matrice du mélange des quarks de Cabibbo-Kobayashi-Maskawa (CKM). Cet élément de matrice joue un rôle crucial dans le test de l'unitarité de la matrice CKM, une autre hypothèse de base du Modèle Standard. Actuellement, 14 transitions super-permises allant du 10C jusqu'au 74Rb sont expérimentalement connues avec une précision meilleure que 0:1%, Cela fait en sorte que l'accès à la constante de couplage est limité par les corrections théoriques, dues aux effets radiatifs et à la brisure de la symétrie d'isospin. Le principal propos de cette thèse est de ré-examiner la correction due au défaut du recouvrement entre les fonctions d'onde radiales de neutrons et celles de protons (ᵟRO) dans le cadre du modèle en couches. Nos calculs sont basés sur l'expansion des éléments de matrice de Fermi sur les états du noyau intermédiaire, développée précédemment par Towner et Hardy [1]. Cette méthode combine les fonctions d'onde radiales réalistes avec les données spectroscopiques obtenues par un calcul à large échelle, permettant ainsi d'aller au-delà des approches traditionnelles. Nous avons considéré 13 transitions super-permises, y comprises : 22Mg, 26Al, 26Si, 30S, 34Cl, 34Ar, 38K, 38Ca, 46V, 50Mn, 54Co, 62Ga et 66As. Les fonctions d'onde radiales sont déterminées avec un potentiel moyen réaliste, tel que le potentiel phénoménologique de Woods-Saxon (WS) ou le potentiel auto-cohérent de Hartree-Fock (HF) dérivé à partir d'une force effective de Skyrme. Les calculs ont été faits avec des différentes paramétrisations (2 paramétrisations WS et 3 forces de Skyrme) qui nous ont semblés être les meilleures et les plus appropriées à nos besoins. Dans un premier temps, des calculs par une méthode simple, sans prise en compte des états intermédiaires ont été réalisés. Avec le potentiel WS, les valeurs de ᵟRO obtenues sont fortement dépendantes de paramétrisation. Afin de clarifier cet effet, nous avons étudié en détail la sensibilité aux paramètres du potentiel avec une attention toute particulière apportée au terme isovectoriel et au terme coulombien. Cela a permis de mettre en évidence qu'une telle dépendance est entièrement dominée par le comportement isovectoriel du potentiel. Finalement, cette propriété inattendue a été bien maîtrisée par la procédure d'ajustement proposée. (...)
The conservation of the weak vector current, known as CVC is one of the fundamentalhypothesis of the Standard Model of the electroweak interaction. Nevertheless,the physics background of this hypothesis is nothing more than an analogyto the electromagnetic interaction's theory and the question of its validity remainsopen. The CVC is veri_able in the superallowed Fermi β-decays, 0+ → 0+, T = 1since it predicts that the Ft (≡ corrected ft) value of such low-energy processesmust be nucleus independent. Once the unique Ft value is found, one can immediatelydeduce the vector coupling constant GV , linked to │Vud, the norm of themost important element of the Cabibbo-Kobayashi-Maskawa (CKM) quark-mixingmatrix. This matrix element plays a crucial role in the test of the unitarity of theCKM matrix, another fundamental hypothesis of the Standard Model.Currently, 14 superallowed transitions ranging from 10C to 74Rb are known experimentally with the precision 0.1% or better. This results in a fact that this studyis now limited by the theoretical corrections, due to the radiative and the isospin symmetry-breaking effects. The aim of this thesis is to re-examine the correction due to mismatch between proton and neutron radial wave functions (ᵟRO) within the framework of shell model. We adopted the method recently developed by Towner and Hardy [1]. This method combines realistic radial wave functions with spectroscopic informations obtained from a large-scale shell-model calculation, thus allowing us to go beyond traditional shell-model approaches. In this work, we considered 13 superallowed transitions, including : 22Mg, 26Al, 26Si, 30S, 34Cl, 34Ar, 38K, 38Ca, 46V, 50Mn, 54Co, 62Ga et 66As. The radial wave functions were determined with a realistic single-particle potential, such as the phenomenological Woods-Saxon (WS) potential or the self-consistent Hartree-Fock (HF) mean field derived from an effective Skyrme force. We selected various parametrizations (2 parametrizations for WS and 3 Skyrme forces for HF) that seem to us to be appropriate for our purposes. First, we performed the calculations with a simple method, without taking into account the intermediate states. The result indicates that ᵟRO obtained from WS potential is strongly parametrization dependent. In order to clarify this effect, we studied profoundly the sensitivity to potential parameters, paying particular attention to the isovector and the Coulomb terms.This study provided evidence that such a dependence is entirely dominated by the isovector part of the potential. However, using our proposed adjustment procedure, this problem appears to be well under control. We also examined the surface terms adopted in the work of Towner and Hardy [1], the result showed that one of these terms (the term Vh(r)) is not compatible with our adjustment procedure. (...)

В науке и практике наибольшее внимание уделяется вопросам формирования налоговых поступлений, так как они составляют наибольшую долю поступлений в бюджет. Вместе с тем, учитывая противоречивые тенденции экономического развития и как следствие нестабильное поступление налоговых доходов, необходимо обратить внимание на формирование неналоговых доходов бюджета, в том числе доходов от приватизации унитарных предприятий и акций акционерных обществ, которые могут выступить в качестве дополнительной основы стабильности доходной базы бюджета. Неналоговые доходы являются составной частью доходов всех бюджетов бюджетной системы Российской Федерации. Целью исследования является теоретический и практический анализ формирования доходов от приватизации унитарных предприятий и акций акционерных обществ, а также поиск путей совершенствования их собираемости. Практическая значимость заключается в возможности использования рекомендаций по дальнейшему совершенствованию собираемости доходов от приватизации унитарных предприятий и акций акционерных обществ в Свердловской области и других субъектах Российской Федерации, что позволит повысить значимость неналоговых доходов при формировании бюджетов на очередной финансовый год.
In science and practice most attention is paid to questions of formation of tax revenues, as they account for the greatest share of revenues. However, given the contradictory trends of economic development and as a consequence unstable the tax revenues necessary to pay attention to the formation of non-tax budget revenues, including revenues from the privatisation of unitary enterprises and shares of joint stock companies, which can act as additional bases of stability of the revenue base budget. Non-tax revenues are an integral part of the income of all budgets of the budgetary system of the Russian Federation. The aim of the study is a theoretical and practical analysis of revenue generation from the privatization of unitary enterprises and shares of joint stock companies, as well as finding ways to improve their collection. Practical significance consists in possibility of use recommendations for further improvement in revenue collection from privatization of unitary enterprises and shares of joint stock companies in the Sverdlovsk region and other Russian regions, which will increase the importance of non-tax revenues in budget for the next fiscal year.

Современная экономическая ситуация не позволяет государственным органам исполнительной власти выполнить в полном объеме взятые на себя обязательства по обеспечению населения бесплатной медицинской помощью. Объективной необходимостью отечественного здравоохранения стала задача пересмотра существующей модели оплаты медицинской помощи с формированием такой нормативной базы, которая вводила бы для всех регионов России единые принципы тарифной политики и единые методы оплаты, единую методику расчета тарифов и единые методологические подходы к оплате медицинской помощи без увеличения расходных обязательств в системе обязательного медицинского страхования. Цель исследования - систематизация опыта Свердловской области по внедрению современной модели оплаты медицинской помощи в рамках перехода на новые способы оплаты по клинико-статистическим группам, разработка практических рекомендаций по внедрению современной модели финансирования и оплаты медицинской помощи через систему обязательного медицинского страхования. В работе: - обобщен и проанализирован российский опыт применения и внедрения современной модели оплаты медицинской помощи на основе клинико-статистических групп; - предложена и внедрена современная модель оплаты медицинской помощи в Свердловской области, включающая новые квалификационные критерии отнесения случая заболевания к конкретной клинико-статистической группе заболеваний, что позволило пересмотреть структуру групп заболеваний и относительные коэффициенты затратоемкости, и существенно снизить дифференциацию тарифов на оплату медицинской помощи; - разработана методика дифференциации на подгруппы стандартного перечня групп КСГ по основным профилям медицинской помощи с дифференцированной оплатой медицинской помощи через систему обязательного медицинского страхования в Свердловской области.
He current economic situation does not allow state bodies of Executive power to comply fully with its obligations to provide the population with free medical care. The objective necessity of national health care was the task of revising the existing model of payment for medical care with the formation of such a regulatory framework would be introduced for all regions of Russia unified principles of the tariff policy and the common payment methods a common methodology for calculating tariffs and common methodological approaches to paying for health care without increasing spending obligations in the system of mandatory medical insurance. The aim of the research is systematization of experience of the Sverdlovsk region by introducing modern methods of payment of medical aid within the framework of the transition to new payment methods on clinical and statistical groups, development of practical recommendations on introduction of modern models of financing and payment for medical assistance through mandatory medical insurance. In work: - compiled and analyzed the Russian experience of application and implementation of modern models of payment for medical care based on clinical and statistical groups; - proposed and introduced a modern model of payment for medical care in the Sverdlovsk region, which includes new qualification criteria for the assignment of cases to specific diagnostic-related group of diseases, that allowed to revise the structure of groups of diseases and the relative coefficients of tetrataenite, and significantly reduce the differentiation of tariffs for payment of medical assistance; - developed method of differentiation for subgroups of the standard list of groups of DRG on the main profile of medical aid with differentiated pay for health care through the compulsory health insurance system in the Sverdlovsk region..

Considering the current economic reality, one must realize the dominant market position assumed by multinational corporations through the establishment of highly integrated operations between their subsidiaries. Such context is completely contrary to the one where separated and independent enterprises act. In light of a new economic and business paradigm, the arm’s length principle starts to be questioned as the most appropriate method to cope with transfer pricing issues and the negative impacts that may arise from such transactions. At the same time, other approaches are starting to be suggested by academics in order to combat the flaws of the actual system, namely a unitary regime. It is possible to foresee a long discussion about what is the right approach to be adopted, as both standards reveal strengths and weaknesses.
Atendendo à atual realidade económica, torna-se importante compreender a posição dominante que as empresas multinacionais ocupam no mercado, através da realização de operações altamente integradas estabelecidas entre as suas subsidiárias. Este contexto é completamente oposto àquele onde entidades separadas e independentes atuam. À luz de um novo paradigma económico e negocial, o princípio da plena concorrência tem começado a ser questionado enquanto método mais apropriado para lidar com problemas em matéria de preços de transferência e com possíveis impactos negativos que daí possam advir. Paralelamente, outras metodologias têm sido sugeridas de modo a combater as falhas do atual sistema, nomeadamente o sistema unitário. Tendo em conta que ambos os regimes apresentam várias vantagens e desvantagens, é possível prever um longo debate sobre qual será o método mais adequado a adotar.

碩士
國立中山大學
企業管理學系研究所
104
A long time, stubbornly high prices have become the first of grievances. Especially since the 2003 SARS event, real estate has entered a decade of bull market, so house prices are rising. According to the Construction and Planning Agency, the national average ratio of house price to income in the first quarter of 2003 is 4.41, Taipei city is 6.61, Kaohsiung city is 5.13. To the fourth quarter of 2015, the national average ratio of house price to income is 8.51, Taipei city is 15.75, Kaohsiung city is 7.87. Therefore, the national average ratio of house price to income rose 92.97%, Taipei city rose 255.68%, Kaohsiung city rose 53.41%. So the government in recent years implemented a policy to against rising house price. Specifically Selected Goods and Services Tax, central bank real estimate credit control and New Regulation of Housing and Land Tax Unity which are viewed as a policy against high house prices. In this study, through AHP (analytic hierarchy process), use one on one interviews with questionnaire of experts. Statistics and summarized after the government implemented New Regulation of Housing and Land Tax Unity, Taiwan construction company key success factors and identify its weight. Finally, proposed findings through analysis of the key success factors of weight, and providing key success factors of Kaohsiung construction company to other counties in the private sector with reference to assist the government to drive economic growth.

Tax crime is now one of the great priorities of the criminal policy. Today's society has faced growing of new types of crime, including organized tax crime. The purpose of this thesis is to analyze the illegal activity of tax criminal association incorporated in the Portuguese General Regime of Tax Offenses. The discussion will begin by the doctrinal and jurisprudential quarrel that existed until the entry of the article related to the criminal association in the Portuguese General Regime of Tax Offences and its relation with its pair of the Criminal Code. It will be discussed the issue of criminal tax liability of legal persons and the importance of this article in current tax crimes. Conclusion will be the presence of the tax criminal association as an absolute player of criminal policy in the crimes against the tax order.
A proposta da presente dissertação é analisar o tipo legal da associação criminosa dirigida à prática de crimes tributários incorporado no Regime Geral das Infrações Tributárias. A exposição iniciar-se-á pela querela doutrinal e jurisprudencial que existia até à entrada do artigo de associação criminosa presente no Regime Geral das Infrações Tributárias e a sua relação com o seu par do Código Penal. Discorrer-se-á sobre a problemática da responsabilidade penal tributária das pessoas coletivas e a importância deste artigo na criminalidade tributária atual. Concluir-se-á pela presença do crime de associação criminosa dirigido à prática de crimes tributárias como condutor absoluto de política criminal nos delitos contra a ordem tributária.

Measures of workload have been developed on the basis of the various definitions, some are designed to capture the multi-dimensional aspects of a unitary resource pool (Kahneman, 1973) while others are developed on the basis of multiple resource theory (Wickens, 2002). Although many theory based workload measures exist, others have often been constructed to serve the purpose of specific experimental tasks. As a result, it is likely that not every workload measure is reliable and valid for all tasks, much less each domain. To date, no single measure, systematically tested across experimental tasks, domains, and other measures is considered a universal measure of workload. Most researchers would argue that multiple measures from various categories should be applied to a given task to comprehensively assess workload. The goal for Study 1 to establish task load manipulations for two theoretically different tasks that induce distinct levels of workload assessed by both subjective and performance measures was successful. The results of the subjective responses support standardization and validation of the tasks and demands of that task for investigating workload. After investigating the use of subjective and objective measures of workload to identify a universal and comprehensive measure or set of measures, based on Study 2, it can only be concluded that not one or a set of measures exists. Arguably, it is not to say that one will never be conceived and developed, but at this time, one does not reside in the psychometric catalog. Instead, it appears that a more suitable approach is to customize a set of workload measures based on the task. The novel approach of assessing the sensitivity and comprehensive ability of conjointly utilizing subjective, performance, and physiological workload measures for theoretically different tasks within the same domain contributes to the theory by laying the foundation for improving methodology for researching workload. The applicable contribution of this project is a stepping-stone towards developing complex profiles of workload for use in closed-loop systems, such as human-robot team interaction. Identifying the best combination of workload measures enables human factors practitioners, trainers, and task designers to improve methodology and evaluation of system designs, training requirements, and personnel selection.
Ph.D.
Doctorate
Industrial Engineering and Management Systems
Engineering and Computer Science
Modeling & Simulation; Engineering