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Автор: Grafiati
Опубліковано: 30 травня 2022
Оновлено: 31 травня 2022

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1

Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Анотація:
Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun
Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one
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2

Кононенко, С. В. "Адміністративно-правові засади адміністрування податків у сфері обігу підакцизних товарів". Thesis, НДІПП, 2021. https://openarchive.nure.ua/handle/document/18623.

Повний текст джерела
Анотація:
Дисертаційне дослідження присвячено визначенню адміністративно-правових засад адміністрування податків у сфері обігу підакцизних товарів, а також виробленню пропозицій щодо вдосконалення національного законодавства в цій сфері. Розкрито загальну сутність адміністрування податків у сфері обігу підакцизних податків, визначено мету, завдання, функції та принципи цієї діяльності. Схарактеризовано систему суб’єктів відносин у досліджуваній сфері, зокрема розмежовано суб’єкти адміністрування податків та платників податків. Встановлено об’єкт і предмет, форми, методи та процедури адміністрування податків у сфері обігу підакцизних товарів. Виокремлено низку актуальних проблем та окреслено перспективні напрями вдосконалення адміністративного законодавства, яке регламентує відповідне адміністрування податків. Зауважено, що вдосконалення адміністрування податків у сфері обігу підакцизних товарів повинно розпочинатися із запровадження засад публічного адміністрування в цій сфері, що має виражатись у зміні підходів до суб’єктів відповідної діяльності як до надавачів послуг платникам податків та має відображатися на законодавчому рівні у відповідних формулюваннях і способах взаємодії. The thesis focuses on defining the administrative and legal ground for tax administration in excisable goods circulation, as well as on developing proposals for improving national legislation in this sphere. The work reveals the general essence of tax administration in the sphere of excisable goods turnover, defines the goal, objectives, functions, and principles of this activity. The system of subjects of relations in the area under consideration is disclosed and characterized. The object and subject, forms, methods, and procedures for administering taxes in the sphere of excisable goods circulation have been established. A number of topical problems in the area under study are highlighted and promising directions for improving the administrative legislation governing the corresponding taxes administration are outlined. It was emphasized that the improvement of tax administration in the excisable goods circulation area should begin with the introduction of the public administration foundations in this area, which should be expressed in a change in approaches to the subjects of relevant activities as providers of services to taxpayers and should be reflected at the legislative level in the appropriate formulations and models of interaction.
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3

Salvadori, Luca. "Essays on Tax Administration." Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/297708.

Повний текст джерела
Анотація:
Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen “common” regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called “foral” autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research line shows that in a federal framework these policies are employed by tax authorities as strategic instruments, demonstrating that decentralizing tax administration gives regional governments additional degrees of tax autonomy. In particular, Chapters 2 and 4 show that tax enforcement policies can be used by tax authorities in order to counter the loss of revenues due to the potential mobility of tax bases. In both studies, tax administrations are found to lower the tax burden by cutting the tax audit rate in order to retain mobile tax bases, where the taxpayers’ incentive to move is based solely on classic horizontal tax competition or, alternatively, on an external shock such as terrorism. In the context of horizontal tax competition presented in Chapter 2, the mutual strategic reaction of tax authorities generates inefficiency in the setting of enforcement policies. Although this problem is partially reduced by the subsequent decentralization of normative power, the further inefficiencies that arise open the door for future research in this field so as to identify means, other than harmonization, that might circumvent this issue. Chapter 4 allows us to conclude that part of the shock due to terrorism is internalized by the tax administration and, thus, further research is needed in order to disentangle the actual impact of terrorism in terms of economic costs for the region. Chapter 3 shows that potential cooperation in tax management is possible when tax administration is decentralized at a sub-central level although it is partially undermined by short-sighted incentives caused by administrative, transaction and financial costs.
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4

Petraitienė, Dovilė. "Nekilnojamojo turto apmokestinimo tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20141231_112322-24981.

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Анотація:
Tyrimo objektas- nekilnojamojo turto apmokestinimas. Tyrimo tikslas- pateikti nekilnojamojo turto apmokestinimo Lietuvoje tobulinimo galimybes. Uždaviniai: 1. Atlikus nekilnojamojo turto apmokestinimo Lietuvoje analizę, įvertinti nekilnojamojo turto mokesčio reikšmę savivaldybių ir valstybės mokestinėms pajamoms ir nustatyti pagrindines mokesčio problemas. 2. Išanalizavus ir apibendrinus mokslinės literatūros tyrimus nekilnojamojo turto apmokestinimo klausimais, identifikuoti veiksnius, lemiančius mokestinių pajamų iš nekilnojamojo turto mokesčio kitimą bei parengti nekilnojamojo turto apmokestinimo tobulinimo metodiką. 3. Suformuluoti pasiūlymus nekilnojamojo turto apmokestinimo tobulinimui.
Research object: real estate tax. Research aim: introduce opportunities of the taxation of real estate in Lithuania. Objectives: 1. Having conducted the analysis of real estate taxation in Lithuania to assess the significance of the real estate tax of the municipal and state tax revenues and to identify major problems of the tax. 2. After the analysis and generalisation of the research of scientific literature on real estate taxation to determine the factors leading to the losses of revenue from the estate tax, as well as to prepare methodology for improvement of real estate taxation. 3. To submit proposals for improvement of the taxation of real estate.
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5

Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

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Анотація:
Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.
Dissertation (MA)--University of Pretoria, 2013.
lk2014
Taxation
MA
Unrestricted
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6

Salinas, Rivas Sergio Fernando Pedro. "Public Works Tax Deduction: Bottlenecks and Improvement Proposal." Derecho & Sociedad, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/118174.

Повний текст джерела
Анотація:
This article describes and analyses the present conditions of the application of the Public Work Tax Deduction (PWTD) mechanism, identifying six main obstacles that difficult on a appreciable way his concrete implementation or the rate of it.For this purpose, this study has identify and analyze the 30 main highlights that conform the critical path of PWTD process, determining the actual times for his performance and comparing them with the legal times established on the PWTD actual law, and so with the optimal times reasonably according with the experience on the public management of similar work projects.
El presente artículo describe y analiza las condiciones actuales de la aplicación delmecanismo de Obras por Impuestos (OXI), identificando seis obstáculos principales que dificultan de manera apreciable su implementación concreta o la velocidad de la misma. Para efectos del presente estudio se han identificado y analizado los principales 30 hitos que conforman la ruta crítica del proceso OXI, determinando los tiempos reales para su cumplimiento y comparándolos con los tiempos legales establecidos en la normativa OXI actual, y con los tiempos óptimos estimados razonablemente de acuerdo a la experiencia en la gestión pública de proyectos similares.
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7

Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

Повний текст джерела
Анотація:
The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This study does through a quantitative method investigate the relationship between CSR and tax aggressiveness of 3899 firms from 68 different countries, measuredat the end of 2018. By equivalating the level of social responsibility of a firm with the widely accepted ESG-score and the level of tax aggressiveness of a firm with the ETR-index created by the authors, the statistical testing of the relationship was enabled. Further, the control variables country, industry, leverage, beta, and size were included to account for variance in tax aggressiveness which is not captured by the ESG-score.To guide the authors through the establishment of hypothesis and statistical testing,a theoretical framework was established, concluding theories speaking for the implementation of tax aggressiveness, against it, and theories which reconciles the two contradicting views. The data was thereafter processed to investigate which statistical model to utilize. The robust OLS was found to be the best suited model, which was used to test the relationship between the aggregated ESG-score, as well as its components, relationship to the ETR-index.The statistical results in this study did not exhibit a significant relationship between the aggregated ESG-score, nor for the two components S and G, and the ETR-index. There is however a significant positive relationship between the E-score and the ETR-index, showing that environmentally friendly firms are less tax aggressive in general. This relationship could be explained by the stakeholder theory, which indicates that a firm's objective should be to maximize the value creation for all its stakeholders, as well as by the legitimacy theory, stating that firms seek to conduct proper business within socially constructed norms. Furthermore, the results show that tax aggressiveness depends on the country of headcounter, the industry, and the beta of a firm.
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8

Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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Анотація:
It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choice is evaluated using cross sectional forty level data from Cowlitz County, Washington immediately after implementation of the Reforestation Act of 1931. The empirical results suggest that landowners are responsive to differences in the taxing pattern in a manner conforming to the theoretical predictions consistent with tax capitalization. Additional results suggest that implementation of the alternate tax regime may have had little effect on tax defaults. The tax capitalization result is extended to derive expressions for pigouvian taxes designed to influence stand management, consistent with the increasing timber prices encountered in the postwar world.
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9

Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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10

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.

Повний текст джерела
Анотація:
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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11

Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.

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Анотація:
The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illustrated by analyzing the effect of inflation and price cycles on the tax burden of a hypothetical mining project located in Quebec. The behavior of specific tax provisions with respect to these factors is emphasized.
The report starts with a general review of mineral resource taxation and fiscal instruments available to governments. This is followed by the documentation of mineral taxation in Quebec, Ontario and British Columbia, three important Canadian mining provinces. The general design and programming of tax analysis software is then described and discussed. The thesis concludes with an analysis of two major economic factors that impact on the tax burden of a mining project, inflation and commodity price cycles.
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12

Grünberg, Thomas. "Performance Improvement : a method to support performance improvement in industrial operations." Doctoral thesis, KTH, Woxéncentrum, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-4425.

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Анотація:
The objective of this research was to: Develop and evaluate a method which supports performance improvement in industrial operations. This has been done through several case studies and literature research. The result is a scientifically evaluated Performance Improvement Method. All companies strive for better performance, since a high performance level means greater competitiveness, which in turn generates more money. However, there are an extensive number of change and improvement methods described in many different research fields. Moreover, a number of issues, which are linked to these Performance Improvement Methods have been identified. The issues were summarised as criteria, which were posed on both existing improvement methods and the newly developed method, for evaluation and development purposes. The most important issues with Performance Improvement were found to be that most methods were specialist dependent and did not have competence support. Efforts to improve performance in manufacturing operations have been important since the start of the industrialisation era. Some of the first well-known and well-documented practitioners in the area of PI were Taylor and Ford; so there have been many attempts to work with Performance Improvement. A definition of performance, profitability and productivity is presented to show how they can support improvement work. Performance measurement is important to form a basis of facts to link Performance Improvement on. Furthermore, two models, a performance factor model and a performance measurement model, have been developed for use with Performance Improvement. An evaluation of commonly used improvement methods such as Lean Production, Just in Time, Total Productive Maintenance, Six Sigma, Theory of Constraints and Business Process Reengineering, shows both strengths and weaknesses, which were used in the development of the new Improvement Method. Furthermore, a number of case studies were performed to give empirical input to the Performance Improvement Method for practical use. With these practical and theoretical considerations, a formalisation of the Performance Improvement Method was carried out. The Performance Improvement Method has been evaluated through 4 full-scale case studies. The case studies showed that the new Performance Improvement Method has higher criteria support than the other improvement methods evaluated in this research.
QC 20100709
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13

Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

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Анотація:
Doctor Legum - LLD
Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpayers' rights. A clear link is shown between taxation, human rights and the South African government's responsibilities to attain its transformation targets. To facilitate this process, the Constitution creates a legal framework for the imposition of tax and for the equitable distribution of tax revenue among the three spheres of government. For historical, political and other reasons, South Africans generally, as happens elsewhere in the world, lack a strong culture of voluntary tax compliance. Wilful non-payment of tax is antithetical to the values of democracy, ubuntu and the rule of law. Tax non-compliance minimises revenue collected from taxation. This, in turn, hinders the attainment of transformation in all its facets. A pressing need exists for laws that, on the one hand, promote tax morality and, on the other, strengthen the South African Revenue Service (SARS) so that it can effectively administer SA's national tax system (or grid). To this end, the Tax Administration Act 28 of 2011 (TAA) is pivotal. It regulates tax administration, a part of public administration. Under the Constitution, SARS is obliged to execute its functions in a manner respectful of taxpayers' rights and that upholds the Constitution’s values and democratic principles. Consequently, the TAA must strike a fair balance between, on the one hand, protecting taxpayers' rights and, on the other, arming SARS with adequate powers with which it can effectively combat the mischief of tax non-compliance. This dissertation shows that, when viewed through the prism of s 36 of the Bill of Rights (BOR), the powers conferred on SARS by ss 45(1), (2), 63(1) and (4) of the TAA to conduct warrantless inspections and searches, as the case may be, limit taxpayers' rights to, inter alia, privacy. It concludes that, whilst ss 63(1) and (4) ought to pass muster, ss 45(1) and (2) are susceptible to a declaration of invalidity under s 172(1) of the Constitution.
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14

Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.

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Анотація:
This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive.
However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion.
Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.
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15

Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.

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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
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16

Sanusi, Olufolake Modinat. "The impact of the tax reform act of 1986 on the black population with particular reference to the individual income tax." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1987. http://digitalcommons.auctr.edu/dissertations/2104.

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The primary intent of this degree paper is to discuss some of the probable impact of the Tax Reform Act of 1986 on Blacks. An attempt has been made to show the economic status of the Black population and to explain the probable impact of the Tax Reform Act of 1986 on it. The old tax system had several shortcomings which prompted the need for tax reform. Among the several reasons for a new tax system were lack of efficiency and equity in the old system. Black politicians advocated more support for the equity side due to the disproportional distribution of the Black population, the distribution of income (majority of Black incomes are found in the lower income brackets and only about 20 percent of their income comes from property while majority of it comes from employment). Also, proportionally, more Black female head of households are found in that category (head of household) than White females. These circumstances would put the Black population in a position to bear more of the tax burden proportionally, than the White population. The major findings of the study were that (1) the restructuring of the tax rates could lower the progressivity of the tax system (this could probably have a disproportional adverse impact on the Black population), and (2) that the increase in the standard deduction and personal exemptions would probably compensate for this adverse impact on Blacks and other minority groups. It was concluded that the impact of the overall tax system on the tax burdens of the Black population, depends on the extent to which the system stresses progressive versus regressive taxes. There is still room for improvement and reform, and that through more research, income tax reforms can be made better. The main sources of information for this paper include The Atlanta Journal and Constitution, Consumer Reports, National Tax Journal, publications from the Bureau of the Census, and the Internal Revenue Service. Also, a wide variety of primary and secondary information was used.
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17

Shah, Haider. "Accountability for performance : the case of a tax administration." Thesis, University of Warwick, 2006. http://wrap.warwick.ac.uk/4077/.

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Improving public sector managers' accountability with performance measurement is one of the dominant themes of the New Public Management (NPM) literature. With a case study of HM Customs & Excise (HMCE), this PhD research analyses NPM-inspired accounting changes using evidence from interviews with HMCE personnel, official publications and parliamentary reports. There are four important research findings. First, unlike other service delivery organisations, two sets of competing accountability relationships exist in a tax administration, which are operationalised by two performance measurement regimes. This necessitates adaptation of leading private sector performance measurement models to accommodate the duality. Second, HMCE used accounting as a change vehicle in an attempt to shift emphasis from a traditional, compliance-driven accountability relationship to a customer-focus driven one. Third, the compliance-driven relationship remained the dominant relationship in practice despite implementation of the first round of customer-focused accounting changes. Fourth, a second round of accounting changes, i.e. a tax gap reduction approach, attempts to harmonise the two competing performance measurements. This arguably represents a notion of shared accountability of taxpayers and tax administration for 'tax gap' reduction. From an institutional theory perspective, however, adoption of the tax gap approach represents an exercise to (re)gain legitimacy in the eyes of Government. The PhD evidence, therefore, suggests that success of accounting changes is context specific. Moreover, based on a notion of reciprocity of accountabilities in the public sector, the PhD research also develops a theoretical framework. This is a significant contribution as existence of multiple accountabilities is recognised in the literature but using accounting changes to shift emphasis from one accountability form to another is not well addressed. In addition to these theoretical contributions, this PhD research is a first field study of PMS of a tax administration, and therefore, also improves our understanding of managerial issues of a neglected, but important, research site.
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18

Gordon, James Peter Fraser. "The economic theory of tax administration and taxpayer compliance." Thesis, London School of Economics and Political Science (University of London), 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261291.

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19

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

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20

Kinney, Michael Richard. "Changes in corporate capital structures and investment in response to tax incentives in the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/184996.

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This study examines the empirical reactions of major U.S. corporations to cost recovery tax incentives contained in the Economic Recovery Tax Act of 1981. The major provision of the act, that is relevant to this study, increases the rate of cost recovery on new investment placed in service after 1980. The purpose of the study is to determine if the empirical responses of the firms to these tax incentives are consistent with recent extensions to financial economic theory. The relevant theory predicts that firms will be sensitive to changes in statutory rates of cost recovery, and they will react to increases in rates of cost recovery in two ways. First, they will respond by increasing their level of investment in covered assets. Second, they will manage the level of their total tax deductions by offsetting (to some extent) the increased level of investment-related deductions with reductions in the level of other tax shields (particularly debt-related deductions). The evidence that is examined is largely consistent with the predictions of the theory. The pattern of growth across firms in the immediate years after the implementation of the act is congruent with tax-sponsored increases in investment. Further, the increase in the available investment-related tax deductions appears to be offset in part by decreases in the level of the debt-related deductions.
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21

Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.
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22

Frickx, Gretchen P. "The Academic Quality Improvement Program Journey| The Impact of Continuous Improvement Practices on Effectiveness Measures." Thesis, Benedictine University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10035900.

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Higher education institution performance has been brought to the forefront of the public policy arena by the spread of performance funding, the articulation of the Completion Agenda, and Congressional hearings on higher education. Debate over which entities should be responsible for monitoring the performance of higher education institutions as well as which measures are to be used has intensified. Currently, this oversight falls to institutional accrediting agencies that require institutions to meet established criteria, including the development of a culture of evidence and the pursuit of institutional effectiveness. To achieve and maintain accreditation, institutions must provide evidence demonstrating their adoption of a continuous improvement process.

Higher education institutions have a variety of continuous improvement frameworks from which to choose to improve quality and effectiveness in their processes and ultimately, their outcomes. There is; however, little research to identify how a framework might relate to organizational effectiveness performance. Accreditation provides a unique framework to higher education. The Higher Learning Commission-North Central Association (HLC), a regional accrediting agency, has created the Academic Quality Improvement Program (AQIP), an integrated approach to developing a culture of continuous improvement and supplying institutional accountability information.

This study investigated the relationship between higher education institutions’ continuous improvement planning processes and institutional performance measures of graduation, transfer out and first year retention rates for AQIP participating institutions, using a correlational explanatory research design and publicly available secondary data sets. The target population for this study consisted of US higher education institutions utilizing continuous improvement frameworks or similar professional standards. The sample selected was a purposeful convenience sample consisting of all 186 institutions currently participating in the AQIP accreditation process in the Higher Learning Commission region. The AQIP Systems Appraisal Reports were analyzed and the continuous improvement planning evaluations aggregated to develop independent variables.

The dependent variables of graduation, transfer out and first year retention were selected to represent organizational effectiveness measures. Graduation, transfer out and retention rate data are collected annually as part of the IPEDS survey. Findings showed that institutional characteristics such as sector, size and location had a greater impact on organizational effectiveness measures than continuous improvement practices. In addition, this study explored a unique approach to inter-rater reliability with respect to team generated documents.

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23

Pierpoint, Stephen John. "The administration of the land tax in England, 1643-1733." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270078.

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Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English state by considering its administration, processes and tax mechanics from its 1643 inception to the excise crisis. Economic development offered fiscal opportunity and whilst the excise exploited product supply chains, the land tax targeted rent and income generated from agricultural, commercial and domestic real estate. Occupiers and landlords shared immediate fiscal burdens. Land taxes exploited cashflows around financial and seasonal production cycles, particularly in the more commercialised South and East, where fresh attempts were made to value and tax land. Effective local governors had for decades bolstered their own authority by delivering national initiatives and now worked in partnership with legislators to nurture the new tax and create resilience. The state’s bargain was that parliament would determine deadlines and fixed tax amounts from each locale, but local governors had immediate process ownership to determine its detailed application. Continued fiscal success required fresh waves of innovation, adaption and involvement including: empowerment, delegation, the deployment of more experienced officials, simplification, and improved stakeholder oversight. As post-Revolutionary conflict drove fiscal burdens higher, land taxes became a permanent fiscal implement of the state, despite regular outbreaks of political angst at the tax’s power. The resulting coordinated collective commitment of tens of thousands of officials, across county, city and country, was the great fiscal achievement of the age; a picture long obscured by institutionalised state narratives.
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24

Cassim, Fayyad. "Jeopardy assessments under the Tax Administration Act 28 of 2011." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45974.

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The Tax Administration Act 28 of 2011 (hereinafter referred to as the “TAA”) has changed the law governing assessments. The introduction of jeopardy assessments in South African tax law is a new concept. The term estimated assessment previously used in tax Acts, is replaced by the concept of an original, reduced, additional or jeopardy assessment based on an estimation. If the audit process establishes that the original assessment was not correctly issued, SARS can issue an additional assessment. SARS has the right to issue an additional assessment despite the fact that the original assessment became final and conclusive. The TAA provides for simplified grounds on which additional assessments may be issued to achieve alignment across taxes. A new simplified concept prejudice to SARS or the fiscus will be used as a basis for the issue of additional assessments. Jeopardy assessments (as provided for in section 94 of the Tax Administration Act 28 of 2011), also known as a ‘protective assessment’, are introduced which may be issued in advance of the date on which the return is normally due in order to secure the early collection of tax that would otherwise be in jeopardy or where there is some danger of tax being lost by delay. SARS bears the onus and a taxpayer has the right to take the matter on review to the High Court. The Supreme Court of Appeal has held that it is well established that, in review proceedings, only under certain exceptions will a court substitute its own decision for that of an official to whom the decision has been entrusted, the exceptions being where the proper decision is a foregone conclusion or where the decision-maker has disabled himself from making a proper decision. The impression is thus gained that the purpose of a jeopardy assessment under South African law is to shorten the period within which tax is payable and not to do to away with the requirement to give notice of an assessment. A termination assessment (IRC 6851) applies to the current tax year, or the immediately preceding tax year if the due date for the return has not passed. If jeopardy is determined, the taxpayer’s tax year is terminated and treated as a complete tax year for assessment purposes. Termination assessments are made for income taxes only. A jeopardy assessment applies to a closed tax year, where the due date for filing a return has expired. For income, estate, gift, and certain excise taxes, assessment is made pursuant to IRC 6861. For other kinds of taxes (employment and other excise taxes), assessment is made pursuant to IRC 6862.
Mini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
Unrestricted
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25

Williams, Yvette Gail. "Healthy Lifestyle Changes and Academic Improvement." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4489.

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Many children in U.S. K-12 schools struggle with childhood obesity. A healthy lifestyle taught in a child's early years is essential for student learning, and it can set the pace for healthy choices to be made in adulthood. The purpose of this exploratory case study was to explore the experiences of parents in Montgomery County, Ohio, who successfully improved their children's health and academic grades. The transtheoretical model of behavior change grounded this study to evaluate the willingness of children and adults to take action on new health and wellness behaviors that can lead them through the stages of change to action and maintenance. The study was guided by 1 overarching research question: What are the experiences of the parents who guided their children through lifestyle changes using local community health and wellness resources, and reported improved health and improved academics? Specifically, the research subquestions asked about the successes, challenges, and strategies applied. This case study targeted 6 parents who guided their 6th grade children for at least 6 months on changing their health and wellness habits. Qualitative data were gathered and coded from structured interviews listing noteworthy statements and identifying patterns. The data were analyzed using data reduction, data display, and conclusion drawing. According to the study's findings, children who ate healthy, got proper rest each night, and engaged in daily physical activity lost weight, felt better, and performed better in school. This study contributes to positive social change by providing parents with strategies to improve health and wellness and academics in their overweight children.
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26

Samuel, Dorit. "A comparative risk return analysis and performance evaluation of tax free municipal bond funds." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261237556.

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27

Arafat, Md Yeasin. "Transfer pricing and it's use for tax avoidance by corporations." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184680.

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28

James, Simon Robert. "Taxation and economic decisions : tax administration, policy and reform, with special reference to self-assessment for income tax." Thesis, Leeds Beckett University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243659.

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This thesis focuses on two case studies in order to provide evidence relating to the central hypothesis that effective policy analysis can require a wider approach than that offered by Economics alone and that an interdisciplinary analysis can lead to further insights into the relevant issues. The main case study involves self-assessment for income tax. It is argued that a cost-benefit type study of current administrative and compliance costs is insufficient to analyse the desirability of operating a self-assessment system. The work that follows therefore analyses the UK tax system and its administration in order to understand the development of the present system and what it is required to do. It makes comparisons with the Swedish tax system and draws on the findings of two important publications, the Report of the Meade Committee and The Reform of Personal Taxation. The research goes on to use management methods to analyse the future likely enviromnent in which the tax system will have to operate. It includes important related issues such as tax compliance where it is shown that taxpayer compliance is influenced by psychological and sociological as well as purely economic factors. The second case study is concerned with economic decision-making. The research presented here on female economic decision-making similarly takes a wider approach to policy analysis. It does this by locating the decision-making process in a social, family, context rather than only as a result of the independent actions of utility maximising individuals, which would be the more normal mainstream economic approach. It finds that social and gender-related factors are also important variables in economic decision-making in households. The overall conclusion is that to achieve a fuller understanding of human economic behaviour and to develop appropriate policy solutions to important questions, economic analysis needs to be supplemented by a wider approach drawing on other disciplines as appropriate.
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29

Ding, Jie, and Lin Yu. "In search of continuous improvement implementation Tools : results of the 2Pnd international continuous improvement survey." Thesis, Högskolan i Gävle, Ämnesavdelningen för industriell ekonomi, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5740.

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The overall purpose of this paper is to investigate the implementation of Continuous Improvement (CI) in companies from Sweden, Netherlands, Spain, Italy, Australia and United Kingdom.This paper used the 2nd international CI survey to analyze CI behavior. The analysis was made by comparing the tools in clusters defined by different CI abilities.The major finding is that different CI tool usage depends on the different CI ability
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30

Sheikh, Obid Siti Normala. "Administrative and compliance efficiency : Inland Revenue Department, Malaysia." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385801.

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31

Todd, Annie Lunette. "School improvement through site -based management practices." W&M ScholarWorks, 2003. https://scholarworks.wm.edu/etd/1539618698.

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The purpose of this single site case study was to examine administrators', teachers', and guidance counselors' perceptions of site-based management components and school improvement. The study addressed the following three questions: (1) What are the perceptions of experienced teachers toward key aspects of site-based management (shared decision making, school climate, and student success)? (2) What factors do experienced educators identify with promoting the successful implementation of site-based management components (shared decision making, school climate, and student success)? (3) What factors do experienced educators identify with hindering the successful implementation of site-based management components (shared decision making, school climate, and student success)?;The study employed both quantitative and qualitative methodology. Administered to only experienced teachers with three or more years of teaching, a questionnaire was used to collect data for three sub-scales: shared decision making, school climate, and student success. to answer question one, descriptive statistics were reported, and an ANOVA was used, resulting in no significant difference among the sub-scales. Qualitative data were collected from a focus group comprised of the School Improvement Team and from semi-structured interviews to identify factors promoting and hindering the successful implementation of site-based management components.;Results indicate that the implementation of SBM strategies was overall positive. Participants' responses revealed that shared decision making is an effective strategy for improving the school. Furthermore, the school climate is conducive to teaching and learning, and students are successful at this recently recognized Blue Ribbon School. as a professional community, the administrators and teachers collaborated to develop the vision, mission, and school improvement plan, especially with a focus on student achievement. Although the results were positive overall, participants also identified barriers, such as time, funding, and lack of technological assistance, sometimes hindering improvement efforts.
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32

Nguyen, Thi Thuy Trang. "Essays on public sector management: An international study on tax administration." Doctoral thesis, Universitat Autònoma de Barcelona, 2020. http://hdl.handle.net/10803/671381.

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Анотація:
Aquesta dissertació s’ha abordat i emmarcat per tenir en compte la perspectiva del rendiment de l’administració pública i presenta els resultats de les meves investigacions sobre qüestions relacionades amb l’AT des de diferents dimensions, en diversos països i durant molts anys. Cobreix tres capítols corresponents a tres articles empírics. El primer capítol tracta de mesurar el rendiment de l’AT a 44 països (32 països de l’OCDE i 12 països que no pertanyen a l’OCDE), tot considerant la presència de variables contextuals. Utilitzant els estimadors de frontera desenvolupats i avançats recentment, com ara l’enfocament StoNED semi-no paramètric (embolcall de dades no paramètric estocàstic) de Johnson i Kuosmanen (2011, 2012) i l’enfocament d’ordre condicional m (Daraio i Simar, 2005, 2007), l’estudi es va dur a terme amb dades comparatives, extretes de la base de dades recent sobre TA, la base de dades TA de l’OCDE, versions 2013, 2015 i 2017 durant dos períodes entre 2008-2011 i 2012-2015. El segon capítol observa la competitivitat fiscal en la seva dimensió de complexitat fiscal, abastant 88 països en períodes temporals (2005-2016) i utilitzant el mètode fronterer no paramètric de dades del panell, és a dir, el model d’anàlisi d’embolcall de dades sense sortida explícita (d’ara endavant, dades del panell DEA-WEO ). Es va dur a terme una visió exhaustiva de la simplificació fiscal mesurant l’eficiència tant de l’anàlisi contemporània com a la llarga (Surroca et al., 2016; Pérez-López et al., 2018), que permet produir un rànquing (Toloo i Kresta, 2014), i examinar el canvi de productivitat d’aquests sistemes tributaris amb l’índex de Malmquist (Karagiannis i Lovell, 2016). Per continuar, el tercer capítol, que adopta un enfocament institucional, aborda els determinants de la complexitat tributària posant l’accent en l’impacte de la qualitat de l’entorn institucional, emprant l’estimador del mètode generalitzat de moments (sistema-GMM) del sistema de panells (Arellano i Bover, 1995; Blundell i Bond, 1998). Prenent una combinació de mètodes alternatius (incloent paramètrics i no paramètrics), tècniques innovadores i múltiples especificacions, aquesta dissertació contribueix generalment a la literatura de l’administració pública com el primer estudi empíric quantitatiu i un dels pocs projectes que aborden l’AT a nivell nacional múltiples disciplines, és a dir, gestió del sector públic, fiscalitat i anàlisi d’eficiència. És el primer intent en el camp per destacar (i) l’avaluació del rendiment de l’AT, adquirida simultàniament a partir de les opinions tant del cost administratiu com del nivell d’aplicació per a l’AT òptima, tal com es troba a Keen i Slemrod (2017), (ii) l’aplicació de la mesura del rendiment fiscal amb mètode fronterer no paramètric en el context de la producció implícita, i (iii) la investigació de determinacions institucionals de complexitat fiscal, posant èmfasi en la llibertat econòmica i de governança amb una combinació de mètodes paramètrics i no paramètrics.
Esta disertación se ha abordado y enmarcado para tener en cuenta la perspectiva del desempeño de la administración pública, y presenta los resultados de mis investigaciones sobre cuestiones relacionadas con la asistencia técnica desde diferentes dimensiones, en varios países y durante muchos años. Cubre tres capítulos correspondientes a tres artículos empíricos. El primer capítulo busca medir el desempeño de la AT en 44 países (32 países de la OCDE y 12 países no OCDE), considerando la presencia de variables contextuales. Utilizando los estimadores de frontera avanzados y desarrollados recientemente, como el enfoque semiparamétrico StoNED (Stochastic Nonparametric Envelopment of Data) de Johnson y Kuosmanen (2011, 2012) y el enfoque de orden condicional-m (Daraio y Simar, 2005, 2007), El estudio se realizó con datos comparativos, extraídos de la base de datos reciente sobre AT, la base de datos de AT de la OCDE, versiones 2013, 2015 y 2017 para dos períodos entre 2008-2011 y 2012-2015. El segundo capítulo observa la competitividad tributaria en su dimensión de complejidad tributaria, al cubrir 88 países en un período de tiempo (2005-2016) y utilizando el método de frontera no paramétrica de datos de panel, es decir, el modelo de análisis envolvente de datos sin salida explícita (en adelante, datos de panel DEA-WEO ). Se realizó una mirada exhaustiva sobre la simplificación tributaria midiendo la eficiencia tanto en análisis contemporáneos como de largo plazo (Surroca et al., 2016; Pérez-López et al., 2018), lo que permite producir un ranking (Toloo y Kresta, 2014), y examinar el cambio de productividad de estos sistemas tributarios con el índice de Malmquist (Karagiannis y Lovell, 2016). Para continuar, el tercer capítulo, con un enfoque institucional, aborda los determinantes de la complejidad tributaria haciendo hincapié en el impacto de la calidad del entorno institucional, empleando el estimador del método generalizado de momentos del sistema de panel (system-GMM) (Arellano y Bover, 1995; Blundell y Bond, 1998). Tomando una combinación de métodos alternativos (incluidos paramétricos y no paramétricos), técnicas innovadoras y múltiples especificaciones, esta disertación generalmente contribuye a la literatura de administración pública como el primer estudio empírico cuantitativo y uno de los pocos proyectos que abordan la AT a nivel internacional desde múltiples disciplinas, es decir, gestión del sector público, fiscalidad y análisis de la eficiencia. Es el primer intento en el campo de resaltar (i) la evaluación del desempeño de la AT, adquirida simultáneamente de las opiniones tanto del costo administrativo como del nivel de ejecución para una AT óptima, como se encuentra en Keen y Slemrod (2017), (ii) la aplicación de la medida del desempeño tributario con el método de frontera no paramétrico en el contexto del producto implícito, y (iii) la investigación de las determinaciones institucionales de la complejidad tributaria, enfatizando la gobernabilidad y la libertad económica con una combinación de métodos paramétricos y no paramétricos.
This Dissertation has been approached and framed to account for public administration performance perspective, and presents the results of my investigations into Tax administration (TA)-related issues from different dimensions, across multiple countries and many years. It covers three chapters corresponding to three empirical papers. The first chapter seeks to measure the performance of TA across 44 countries (32 OECD and 12 non-OECD countries), while considering the presence of contextual variables. Using the recently developed and advanced frontier estimators, such as the semi-nonparametric StoNED (Stochastic Nonparametric Envelopment of Data) approach by Johnson and Kuosmanen (2011, 2012) and the conditional order-m (Daraio and Simar, 2005, 2007) approach, the study was conducted with comparative data, extracted from the recent database on TA, the OECD TA database, versions 2013, 2015 and 2017 for two periods between 2008-2011 and 2012-2015. The second chapter observes the tax competitiveness in its tax complexity dimension, by covering 88 countries over timespan (2005-2016) and using the panel data nonparametric frontier method, i.e. the data envelopment analysis model without explicit output (hereafter, panel data DEA-WEO). A thorough view on tax simplification was conducted by measuring the efficiency both contemporaneous and long-run analysis (Surroca et al., 2016; Pérez-López et al., 2018), which allows producing a ranking (Toloo and Kresta, 2014), and examining the productivity change of these tax systems with Malmquist index (Karagiannis and Lovell, 2016). To be continued, the third chapter, taking an institutional approach, addresses the determinants of tax complexity stressing the impact of institutional environment quality, employing the panel system generalised method of moments (system-GMM) estimator (Arellano and Bover, 1995; Blundell and Bond, 1998). Taking a combination of alternative (including parametric and nonparametric) methods, innovative techniques and multiple specifications, this Dissertation generally contributes to public administration literature as the first quantitative empirical study and one among only a few projects that address TA at a cross-country level from multiple disciplines, i.e. public sector management, taxation, and efficiency analysis. It is the first attempt in the field to highlight (i) the performance evaluation of TA, acquired simultaneously from the views of both administrative cost and enforcement level for optimal TA, as found in Keen and Slemrod (2017), (ii) the application of tax performance measure with nonparametric frontier method in the context of implicit output, and (iii) the investigation of institutional determinations of tax complexity, emphasising the governance and economic freedom with a combination of parametric and nonparametric methods.
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33

Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.

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Анотація:
Thesis (MPA)--University of Stellenbosch, 2003.
ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles and methods used in the private sector. The trend in public administration, thus, seems to be towards autonomy and professionalization. Strengthening tax administration is thus critical to the successful implementation of the whole tax system. Tax administration, to be successful, needs the simplification of tax policy, commitment at the political and managerial level, and the existence of a comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax authorities has enabled some developing countries to dramatically increase tax revenue. These semi-autonomous revenue authorities are created with the aim of generating additional revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities' model keeps the better employees by better compensation, is flexible in human resources management, integrates tax operations, and is flexibile in budget management. Despite their similarity in objective there are some variations of organizational design of revenue authorities from country to country, with differences in their legal foundation, governance structures, staffing, funding basis, and internal organization. However, there are arguments against semi-autonomous revenue authorities and that they are not a panacea of tax administration. The arguments against the revenue authorities' model are higher costs, discontent of the wider civil service (because of inequities of salary), risks involved in the autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous revenue authorities, there should be a clearly defined relationship between the government and the revenue authorities, there should be an appropriate regulatory framework and public accountability, and the structure should be as simple as possible.
AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings, ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die openbare administrasie. As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat gestelom dramaties die belasting inkomste te vermeerder. Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag, "governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie. Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse), die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.
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34

Clark, Alison J. "Sustainable School Improvement| Suburban Elementary Principals' Capacity Building." Thesis, Concordia University Chicago, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10106124.

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The increase of intense pressures to ensure long-term education reforms have created a challenge to school leaders as they direct and nurture the abilities of others. Although there is no single model of successful leadership, there is a common repertoire of values and actions used for sustainable school improvement. Raising capacity is a key task for principals. The purpose of this qualitative case study was to understand and describe suburban elementary principals’ practices and perceptions as change leaders related to capacity building. The study further explored the reciprocal effects model on how principals responded to the changing environment. Three principals, their superintendents and one teacher for each case provided data collected through interviews, documents, and a researcher journal. Inductive and deductive analysis were used, first within-case and then through a concluding cross-case. Findings confirmed that building capacity is all encompassing. As principals seek to build capacity, there are many interconnected actions. Results demonstrated varied practices, skills, and responsibilities used among principals, including: setting goals; professional development; collaboration; teacher leadership; and shared responsibility. This study can provide guidance to universities, Boards of Education, and other administrators. Recommendations for further research include expanding the sample to include secondary principals and to explore capacity building in rural and urban settings. Additionally, there should be continued research on the reciprocal effects model using mixed methods.

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35

Abdel, Samad Manal. "L'optimisation du système fiscal au Liban." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010287.

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Le Liban, malgré les années de crise, s’obstine à vouloir construire sa modernité, qui repose notamment sur des finances et une fiscalité saines. Ce pays a besoin, plus que jamais, d’optimiser ses recettes fiscales. Entreprise qui passe nécessairement par l’institution d’un système fiscal évolué et par une structure administrative capable de gérer ce système. La thèse propose d’optimiser lesdites recettes selon un processus technique agissant à travers deux axes principaux. Dans une première partie, nous étudions le système fiscal libanais pour évaluer sa pertinence et sa capacité à résoudre la problématique concernée ; nous suscitons des réflexions sur les solutions envisageables pour reformer ce système. Dans une seconde partie, nous évaluons les aspects positifs et négatifs de l’administration fiscale libanaise, dispositif clé dans la gestion du système d’imposition et de mobilisation des ressources fiscales. Nos travaux nous ont conduit à un diagnostic de ce système et de son administration qui se révèlent sensibles à plusieurs facteurs. En premier lieu l’ouverture économique du Liban sur le monde l’a exposé aux effets de la crise financière mondiale ; la société libanaise a subi l’impact des transformations structurelles, comme la mondialisation des échanges et l’intrusion des nouvelles technologies de l’information et de la communication. En second lieu, nous avons constaté et déploré l’inefficacité de l’administration fiscale libanaise en matière de gouvernance et plus particulièrement de recouvrement. Nous avons également souligné l’effet nocif des faibles relations entre l’administration et les contribuables et son impact négatif sur les recettes fiscales
Despite many years of unrest, Lebanon insists on building its modernity, which is largely based on sound tax system and tax administration. Based on the significant contribution of tax revenues to Lebanon total revenues (more than 70 percent), improving tax performance has become a necessity to settle the public debt and its servicing, and to satisfy new demands. The thesis proposes to optimize such revenues in a technical process acting through two main axes. In a first part, the Lebanese tax system has been evaluated in order to assess its relevance and ability to solve the raised issue; reflections on options to reform the system have been generated. The second part evaluates the positive and negative aspects of the Lebanese tax administration, a key device in the mobilization of tax revenues. Our research leads to a diagnosis of the system and its administration, which are sensitive to several factors. First, Lebanon is not immune to the global financial turmoil due to its economic openness to the external world. These challenges urge the Lebanese government more than anytime else to retain its current revenues as well as search for additional funds. Second, this thesis suggests that raising taxes in Lebanon might be hampered by poor public governance, and that the Lebanese government must undertake significant tax reform programs if they are to lift the essential additional tax revenues. Evidently, a strong commitment has been shown during the last decade to implement tax reforms, which are considered as crucial foremost steps to improve governance quality. However, despite the remarkable accomplishments, a great deal needs to be achieved by the Lebanese government
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36

Jančurová, Hana. "Nový daňový řád." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113073.

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The basic aim of this diploma thesis is to preset readers with Act. No. 280/2009 Coll., Tax Code, which came into force on January 1st 2011. Others aims are to describe main benefits of the new Tax Code, to find what are the main problems to put into practice and to evaluate the annual activity. The thesis also introduces and explains how to proceed in accordance with the Tax Code and the specific examples of common situations that may arise in tax administration.
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37

Hanson, Andrew R. "Essays on federal tax policy for housing and urban redevelopment." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2008. http://wwwlib.umi.com/cr/syr/main.

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38

Dalehite, Ballard Esteban Gilberto. "School finance and local incentives are property tax abatements effective and do they influence the distribution of the tax base across school districts? /." [Bloomington, Ind.] : Indiana University, 2005. http://wwwlib.umi.com/dissertations/fullcit/3167271.

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Анотація:
Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2005.
Title from PDF t.p. (viewed Dec. 3, 2008). Source: Dissertation Abstracts International, Volume: 66-03, Section: A, page: 1086. Chair: John L. Mikesell.
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39

Ding, Jie, and Lin Yu. "In search of continuous improvement implementation Tools : results of the 2Pnd international continuous improvement survey." Thesis, University of Gävle, Ämnesavdelningen för industriell ekonomi, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5740.

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The overall purpose of this paper is to investigate the implementation of Continuous Improvement (CI) in companies from Sweden, Netherlands, Spain, Italy, Australia and United Kingdom.This paper used the 2nd international CI survey to analyze CI behavior. The analysis was made by comparing the tools in clusters defined by different CI abilities.The major finding is that different CI tool usage depends on the different CI ability

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40

Foster, John M. "Voter Ideology, Tax Exporting, and State and Local Tax Structure." UKnowledge, 2012. http://uknowledge.uky.edu/msppa_etds/2.

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State and local governments play an important role in financing and delivering public services in the United States. In 2008, state and local governments collected 57 percent of total federal, state, and local revenue (Urban Institute and Brookings Institution, Tax Policy Center, 2009). The decentralization of fiscal responsibility has enabled a high degree of variation in state and local tax structures to emerge. This dissertation presents two empirical studies that extend the positive literature on state and local tax policy. The extant literature contains evidence of a direct relationship between voter ideology and state and local tax progressivity. However, the measures of voter ideology that were used either did not capture differences in the intensity of voter liberalism across states, did not vary over time, or were beset with other limitations. This study uses the measure of average voter liberalism developed by Berry et al (1998). I find that average voter liberalism is significantly and positively-related to progressivity. However, the effect is small in magnitude. The ethnic congruence between the poor and the non-poor is positively-related to progressivity and the effects are economically significant. The degree of tension between ethnic groups, measured with an index of ethnic residential segregation, is significantly and inversely-related to progressivity. Both variables are statistically significant even with average voter liberalism held constant. It is possible that the ethnic demographic context reflects aspects of voters’ redistributive preferences that are not captured by measures of ideology. Researchers have found relationships between states’ tax exporting capacities and the tax structures they adopt. Chapter 4 is the first study to examine the relationship between state tax exporting capacities and the business sales taxes. I find that the effective sales tax rate that governments impose on business purchases is not significantly influenced by a state’s capacity to export business taxes. It is, however, significantly and positively affected by a state’s ability to export taxes on households through the deductibility of state and local taxes under the federal income tax. A decrease in this offset is predicted to lead to an increase in the effective business sales tax rate, ceteris paribus.
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41

Ganon, Michele Wendy 1957. "Self-control theory as an explanation of tax evasion." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290599.

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This dissertation introduces to the tax evasion literature self-control theory (Gottfredson and Hirschi 1990), a general theory of crime which explains criminal preferences using socio-psychological constructs, and regards specific criminal acts as manifestations of self-interested behavior. Self-control theory postulates that individuals with the least self-control will have the greatest preference for criminal behavior. By measuring those personality traits which indicate self-control, it may be possible to identify an enduring propensity towards law-abiding or criminal behavior. When combined with knowledge of an individual's decision-making ability and current opportunity, self-control theory is a general theory of crime. Self-control theory was used to develop research questions concerning the causes of tax evasion. A survey instrument was designed to address these questions, which was administered to two groups of taxpayers. The results suggest that measures of self-control are useful in explaining evasion, and that tax evaders are most easily identified by their propensity to engage in other criminal or imprudent activities. Opportunity is useful for explaining the type of evasion committed, but not for discriminating between evaders and compliers. Since self-control theory appears applicable to the evasion problem, it provides accounting researchers with an enhanced understanding of the causes of evasion. For criminology, empirical support for self-control theory in the area of tax evasion demonstrates robustness, supporting its claim to being a general theory of crime.
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42

Schenk-Geers, Antonia Cornelia Maria. "Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige /." Deventer : Kluwer, 2007. http://www.gbv.de/dms/spk/sbb/recht/toc/52713810X.pdf.

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43

Koop, Nico. "The battle between multinaional sic] tax avoidance and corporate competitiveness." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/452.

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In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how companies implement tax avoidance techniques, it is necessary to understand US corporate taxes. I have researched the few key items of US corporate taxes, which are vital to understanding the implementation of tax avoidance techniques. Through different examples you will see how tax avoidance occurs and how it benefits multinational companies.
B.S.B.A.
Bachelors
Business Administration
Finance
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44

Villagomez-Christensen, Mario. "Community Driven Improvement| A Case Study of the Hillside Neighborhood Association." Thesis, University of Colorado Colorado Springs, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10788271.

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This research was undertaken to understand how an organically arisen, neighborhood driven initiative operated. Research attempted to understand what such an initiative could accomplish and change in their neighborhood. This study also attempted to discern longitudinal effects which the organization may have had throughout the neighborhood where they operated. This study attempted to delineate these objectives through researching the Hillside Neighborhood Association, located in the Hillside neighborhood of Colorado Springs, Colorado. The methodology for this case study, was a sequential mixed methods model. Which began with a quantitative phase, that utilized both statistical analysis and data triangulation, to deduce what the organization achieved as indicated through utilized data. The qualitative phase of this case study employed a purposeful sample, participants were contacted by the researcher separately and then interviewed. Participants had to have reside in the neighborhood for at minimum to years from data of contact. Neighborhood longevity ensured that participants would have the most knowledge about the organization and potentially accompanying neighborhood changes. Findings indicated that neighborhood participants held steadfast to past neighborhood achievements which the HNA was conduit for. This long-term neighborhood pride among older residents was salient to them. Additionally, past success appeared to have laid a foundation for future improvement efforts to capitalize on. The social capital of participants highlighted a need to focus on a small-scale street level point of entry for neighborhood improvement endeavors.

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45

Hailemicael, Arey Ogbagergis. "Assessing the level of efficiency and effectiveness of tax administration in Eritrea." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53299.

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Thesis (MPA)--University of Stellenbosch, 2003.
ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax administration and the extent to which Eritrean tax administration adheres to the requirements contained in these issues. The first chapter includes a general introduction, brief historical background of Eritrea, premise, problem definition, objective, design and methods, scope and limitation of the study. The second chapter deals with the literature review on the theoretical perspective of tax system and administration. There are detailed discussions about the types, characteristics, and functions, ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect discusses the basic issues of modem tax administration trends and their development and reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance, corruption and measures taken for making tax administration more efficient and reducing the complexity of taxation laws. Chapter three explores international success stories in dealing with major tax issues, thereby using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica, Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness of tax administration in Eritrea. This chapter also shows that modem tax administrations are concerned with a stronger focus on taxpayers, employees and their development, usage of technology, financial independence and privatisation of those areas that could be better performed by the private sector. To accomplish the above mentioned goals, the abovementioned countries have set in motion to reform tax administrations with the aim of solving key problems such as low salaries and the connected problems of attracting and retaining high quality personnel and curbing corruption. The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with missions, objectives, functions, human resource condition, facilities, the level of application of modem technology and the weaknesses and strength of the Inland Revenue Department (lRD). It also describes the measures, which have been taken by IRD administration to motivate its employees and to enhance the voluntary compliance of taxpayers. The fifth chapter provides a consolidated assessment of the present situation of tax administration in Eritrea based on international experiences of tax administration and on theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and investment in Eritrea. The sixth chapter provides a conclusion and recommendations that could be used by tax authorities in Eritrea to implement the best practices of tax administration used in the abovementioned countries. This study provides an overview on IRD's present situation and how it could successfully manage organisational transformation to achieve significantly increased customer satisfaction, enhanced organisational flexibility, employee motivation and increase in tax collection by following the recommendations based on theory and the experiences of other countries.
AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië daaraan voldoen. Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes, omvang en delimitasies van die studie. Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak. Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers, werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel en die voorkoming van korrupsie. In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die samewerking van belasting betalers te verseker. Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10 Eritrië. In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer. Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op die aanbevelings soos geformuleer uit die ondervindings van ander lande.
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46

Sebola, Tinyiko. "A systematised review of the literature related to digitalisation and tax administration." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80518.

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Анотація:
Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude over the last few years, termed digital disruption (Autio, 2017:1). This disruption has seen businesses digitally transform the way in which business is conducted and the underlying processes to business operations. Tax administrations’ response to digitalisation could be seen as a means to remain relevant in a world that is going digital and reap the benefits of digitalisation. Main purpose of study: The purpose of this study is to perform a systematised review of the literature related to digitalisation and tax administration. This study looks at tax administrations and their reasoning for adopting digital platforms, the methods undertaken to transform digitally, and how the digitalisation can ease the tax compliance burden on taxpayers, more specifically Small, Medium and Micro enterprises (SMMEs). Method: A systematised review is performed on literature obtained from quality journals. The literature was obtained through a search in the university provided databases, namely ProQuest and EBSCOhost, using the main constructs of this study. The main constructs are digitalisation, tax administration and SMMEs. The search for the literature was limited to five years starting 2015 and ending 2019. The year 2020 was excluded from the search criteria as the research study commenced in February 2020. This posed a limitation on the number of published quality literature related to the study from the year 2020, thus the research study uses the years 2015 to 2019. Results: The search for literature using the main constructs and keywords formulated from the main constructs, from 2015 up until and including 2019, resulted in 64 articles. 35 articles were selected for use, as they were journal articles published in quality journals. Conclusions: The review indicated that there are a number of benefits associated with digitalising tax administrations. It was also noted that there are challenges with the current tax administration that are a hindrance to SMME tax compliance. These challenges should be addressed prior to moving to digital tax administration methods to ensure that they do not amplify the levels of non-compliance.
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted
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47

Walenczykowski, Slawomir P. "Tax reform in transition economies and its impact on economic performance." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FWalenczykowski.pdf.

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Анотація:
Thesis (M.S. in International Resource Planning and Management)--Naval Postgraduate School, June 2002.
Thesis advisor(s): Robert M. McNab, William R. Gates. Includes bibliographical references (p. 55-57). Also available online.
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48

Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.

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Анотація:
I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of the acquirers adjust target tax reserves by more than half (a quarter) of the preexisting balance. Substantially more acquirers increase rather than decrease target tax reserves, and the average change in target tax reserves recorded through purchase accounting is $25 million. I also find evidence that the change in tax reserves recorded through purchase accounting is increasing in short-term financial reporting pressures and decreasing in the costs of overstating goodwill.
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49

Birskyte, Liucija. "The effects of IRS audit rates on state individual income tax compliance." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3342195.

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Анотація:
Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2008.
Title from PDF t.p. (viewed on Oct 2, 2009). Source: Dissertation Abstracts International, Volume: 70-02, Section: A, page: 0683. Adviser: John L. Mikesell.
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50

Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Анотація:
Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.
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