Готові списки джерел за темами / Records of income and expenditure

Добірка наукової літератури з теми "Records of income and expenditure"

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

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Статті в журналах з теми "Records of income and expenditure"

1

Putri, Hermai Nisa, and Elvi Rahmi. "PENGARUH PENDAPATAN ORANG TUA TERHADAP PERILAKU KEUANGAN MAHASISWA PENDIDIKAN EKONOMI FE UNP." Jurnal Ecogen 2, no. 3 (October 17, 2019): 315. http://dx.doi.org/10.24036/jmpe.v2i3.7373.

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This study aims to analyze and see the effect of parents' income on the financial behavior of students of the Faculty of Economics, Padang State University. This type of research is associative descriptive with a population of 521 students of Economic Education at the UNP. The sampling technique is Proportional Random Sampling with a sample of 84 students. Data collection techniques used in this study were questionnaires. To ensure the questionnaire used in this study, a validity test and a reliability test were performed. The data analysis technique used is simple regression analysis with the help of SPSS version 20. Previously the prerequisite test analysis was done using the normality test, linearity test, and homogeneity test. Financial behavior of students of Economic Education, FE UNP is in quite good category. The results showed that parental income did not have a significant effect on the financial behavior of FE UNP Economic Education students. Suggestions for students whose parents are classified as low income should be wise in managing finances, especially in the aspects of making expenditure and expenditure budgets, providing funds for unexpected expenses, and saving periodically. As for students whose parents are classified as moderate and high income, they must routinely make budgets for expenditure and expenditures, and record expenses and expenditures both daily, weekly and monthly. And for students whose parents are classified as very high income must also be routine in making spending and expenditure budgets, as well as saving periodically.Keywords : parent income, and financial behavior.
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2

Pratiwi, Yuri, and Bambang Pamungkas. "Analisis Pengakuan Pendapatan, Belanja, dan Pembiayaan Daerah Pada Pemerintah Daerah Kota Bogor." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (July 25, 2018): 059–72. http://dx.doi.org/10.37641/jiakes.v2i1.46.

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Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the Bogor City Government is fully in accordance with the PSAP No. 02 by PP No. 24 of 2005. Where records for revenue, expenditure, and financing area, the recording using the cash basis
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3

Widarjono, Agus, and Sarastri Mumpuni Ruchba. "Demand for Meat in Indonesia: Censored AIDS Model." Agris on-line Papers in Economics and Informatics 13, no. 2 (June 30, 2021): 109–19. http://dx.doi.org/10.7160/aol.2021.130209.

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This study estimates the demand for meat in Indonesian urban households encompassing beef, goat, broiler chicken, and native chicken. We estimate the demand for meat using cross-sectional data from the 2013 Indonesian Socio-Economic Household Survey data, which records food expenditure for a week before the survey. Because of some zero expenditure, the Censored Almost Ideal Demand System (AIDS) using the consistent two-step estimation is applied. The estimated own-price elasticities indicate that all meat products are price-inelastic. Nonetheless, broiler chicken is the most responsive meat product while goat is the least responsive meat product to price changes. All meat products are normal good referring to the estimated income elasticities. However, Native chicken is the most responsive and goat is the most unresponsive to the income change. The estimated cross-price elasticities conclude that broiler chicken and beef are substitute goods. The policy simulation indicates that beef is a meat product that is unresponsive to price and income changes. Native chicken is the most responsive meat product to price and income change, followed by broiler chicken.
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4

Agorinya, Isaiah Awintuen, Maxwell Dalaba, Nathan Kumasenu Mensah, Samuel Tamti Chatio, Lan My Le, Yadeta Dassie Bacha, Jemima Sumboh, et al. "Challenges and experiences in linking community level reported out-of-pocket health expenditures to health provider recorded health expenditures: Experience from the iHOPE project in Northern Ghana." PLOS ONE 16, no. 9 (September 7, 2021): e0256910. http://dx.doi.org/10.1371/journal.pone.0256910.

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Out of pocket health payment (OOPs) has been identified by the System of Health Accounts (SHA) as the largest source of health care financing in most low and middle-income countries. This means that most low and middle-income countries will rely on user fees and co-payments to generate revenue, rationalize the use of services, contain health systems costs or improve health system efficiency and service quality. However, the accurate measurement of OOPs has been challenged by several limitations which are attributed to both sampling and non-sampling errors when OOPs are estimated from household surveys, the primary source of information in LICs and LMICs. The incorrect measurement of OOP health payments can undermine the credibility of current health spending estimates, an otherwise important indicator for tracking UHC, hence there is the need to address these limitations and improve the measurement of OOPs. In an attempt to improve the measurement of OOPs in surveys, the INDEPTH-Network Household out-of-pocket expenditure project (iHOPE) developed new modules on household health utilization and expenditure by repurposing the existing Ghana Living Standards Survey instrument and validating these new tools with a ‘gold standard’ (provider data) with the aim of proposing alternative approaches capable of producing reliable data for estimating OOPs in the context of National Health Accounts and for the purpose of monitoring financial protection in health. This paper reports on the challenges and opportunities in using and linking household reported out-of-pocket health expenditures to their corresponding provider records for the purpose of validating household reported out-of-pocket health expenditure in the iHOPE project.
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Rahmawati, Eka, Amir Mahmud, and Nurdian Susilowati. "Peningkatan profesionalisme guru akuntansi pada kompetensi dasar memahami akuntansi lembaga." Unri Conference Series: Community Engagement 3 (November 18, 2021): 351–57. http://dx.doi.org/10.31258/unricsce.3.351-357.

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One of the new essential competencies in the revised 2013 Curriculum is understanding village financial management. Basic competence to understand village financial management is urgent to learn because of new knowledge in accounting. Therefore, teachers must move to learn from various sources, including academics. This community service activity aims to increase understanding of the scope of village financial management and knowledge of income, expenditure, and village financing activities. Furthermore, a comprehensive evaluation of the training is carried out to compile reports on village assets. The training activity was attended by 80 vocational high schools (SMK) accounting teachers in Pemalang using virtual zoom meetings. The result is that teachers can understand the scope of village financial management and its functions. The concepts of income, expenditure and financing can be carefully understood and practised how to apply them. The accounting basis used is the cash basis, so that so far, the financial records are still straightforward
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Hadi, Rosalia, I. Gede Nika Wirawan, I. Gusti Ngurah Ady Kusuma, and Ni Luh Gede Pivin Suwirmayanti. "Pemanfaatan Aplikasi Mobile untuk Pencatatan Keuangan pada Usaha Banten di Bhuana Asri Dalung." Journal of Community Development 1, no. 2 (February 11, 2021): 52–56. http://dx.doi.org/10.47134/comdev.v1i2.12.

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Banten is a tool offered by Hindus as a form of gratitude to God Almighty for his bestowed blessings. Every Hindu family is obliged to provide Banten as a means of daily religious ceremonies. Therefore people who can make Banten are needed to meet these needs. That is what prompted Mrs Kadek Suli to open this business. Mrs Kadek Suli's offering business is located at Br. Bhuana Asri Dalung, North Kuta District, Badung Regency. The business, which was started in 2015, provides various Banten needs, such as Canang, Meghan, Sodaan, etc. This service activity aims to help Mrs Kadek Suli know the profit/loss of her business and add to Mrs Kadek Suli's insight regarding the use of mobile applications other than for entertainment, namely Mrs Kadek Suli can also use it for financial records and making monthly reports, Mrs Kadek Suli never takes notes the amount of income or expenditure, so you do not know the profit/loss of the business. Through this service activity, Mrs Kadek Suli can use a mobile application to record her daily income and expenses and make monthly reports, so that you can find out the profit/loss from her business. The stages of this service activity began with outreach to partners about the importance of information technology and financial recording, then continued with a training stage in Android-based financial applications to record income and expenditure and make monthly reports. The final stage of the activity is monitoring and evaluation. The results obtained from this activity are that now Mrs Kadek Suli knows the use of information technology and can use mobile applications for financial recording and monthly reports.
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Lappeman, James, Joel Chigada, and Pragasen Pillay. "Rethinking share-of-wallet at the bottom of the pyramid: using financial diaries to observe monthly category trade-offs." Journal of Consumer Marketing 36, no. 1 (January 14, 2019): 50–63. http://dx.doi.org/10.1108/jcm-11-2017-2438.

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PurposeThis study provides empirical evidence for the impact that income and expenditure fluctuations have on understanding the fundamentals of BoP household share-of-wallet in South Africa.Design/methodology/approachThe study used a longitudinal financial diary methodology to record household income in 80 households (in four different geographic areas) over four monthly waves.FindingsThe study showed the lack of reliability of aggregated population income and expenditure surveys when understanding the specific behaviour of BoP households. The study concludes that major category trade-offs occur on a monthly basis, and that these trade-offs directly impact our fundamental understanding BoP SoW.Originality/valueWhile the BoP consumer theory is developing (especially in the last decade), most of the theory is focused on development and business strategy. Empirically based consumer theory is noticeably lacking, given that the BoP is the largest population segment on earth. In addition, research is largely absent of highly rigourous and in-depth quantification of consumer SoW behaviour. This study contributes to the BoP theory by examining monthly fluctuations in income and expenditure, a line of analysis not done before to this extent. In doing so, the study proposes a new metric for the measurement of category expenditure as an index of the total spend.
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Hoang, Van Minh, Cam Phuong Pham, Quynh Mai Vu, Thuy Trang Ngo, Dinh Ha Tran, Dieu Bui, Xuan Dung Pham, Dang Khoa Tran, and Trong Khoa Mai. "Household Financial Burden and Poverty Impacts of Cancer Treatment in Vietnam." BioMed Research International 2017 (2017): 1–8. http://dx.doi.org/10.1155/2017/9350147.

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Purpose. This paper aims to analyze the household financial burden and poverty impacts of cancer treatment in Vietnam. Methods. Under the “ASEAN CosTs in ONcology” study design, three major specialized cancer hospitals were employed to assemble the Vietnamese data. Factors of socioeconomic, direct, and indirect costs of healthcare were collected prospectively through both individual interviews and hospital financial records. Results. The rates of catastrophic expenditure based on the cut-off points of 20%, 30%, 40%, and 50% of household’s income were 82.6%, 73.7%, 64.7%, and 56.9%, respectively. 37.4% of the households with patient were impoverished by the treatment costs for cancer. The statistically significant correlates of the impoverishment problem were higher among older patients (40–60 years: 1.77, 95% CI 1.14–2.73; above 60 years: 1.75, 95% CI 1.03–2.98); poorer patients (less than 100% national income: 29, 95% CI 18.6–45.24; less than 200% national income: 2.89, 95% CI 1.69–4.93); patients who underwent surgery alone (receiving nonsurgery treatment: 2.46, 95% CI 1.32–4.59; receiving multiple treatments: 2.4, 95% CI 1.38–4.17). Conclusions. Lots of households were pushed into poverty due to their expenditure on cancer care; more actions are urgently needed to improve financial protection to the vulnerable groups.
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Juhardi, Ujang, and Khairullah Khairullah. "Sistem Pencatatan dan Pengolahan Keuangan Pada Aplikasi Manajemen Keuangan E-Dompet Berbasis Android." Journal of Technopreneurship and Information System (JTIS) 2, no. 1 (March 5, 2019): 24–29. http://dx.doi.org/10.36085/jtis.v2i1.215.

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Abstract— The way to achieve a more prosperous person is to control his finances wisely and carefully. One effort that can be done is to make a financial record so that finances can be well controlled. Such financial records can help a person to stay in stable financial condition so as to be able to see whether there should be a reduced expenditure or additional savings. But in general the recording of financial statements are still done manually, namely by way of recording transactions to the notebook and manually calculate the transaction data so as to produce financial statements in a simple bookkeeping. However, it is very inefficient, the large number of transactions that occur every day requires that recording, transaction counting and reporting take some time. From these problems then the authors will discuss How Making Recording System and Financial Processing In Application Management Finance e-Wallet Based Android. So the benefits of this research is to facilitate and assist a person in recording, calculating and managing income and financial expenditure using an Android-based mobile device. This research is independentKeywords: System, Financial Management, e-Dompet
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Des Rosiers, François, Marius Thériault, Gjin Biba, and Marie-Hélène Vandersmissen. "Greenhouse gas emissions and urban form: Linking households’ socio-economic status with housing and transportation choices." Environment and Planning B: Urban Analytics and City Science 44, no. 5 (June 29, 2016): 964–85. http://dx.doi.org/10.1177/0265813516656862.

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The main purpose of this research is to provide new insights for reducing greenhouse gas (GHG) emissions linked to transportation, furthering our knowledge on linkages between urban form and economic constraints, travel behaviour, and ability-to-pay of households based on residential choices and property ownership statuses. With Quebec City (Canada) as a case study, it combines an origin-destination (OD) survey, population census data and land use records for 2006 and rests on a series of structural equations models developed at the grid cell level (3,892 cells), which allows for testing for both direct and indirect effects of urban form, accessibility and socio-economic attributes on GHG emissions, households’ transportation and housing financial burdens and motorization rate. As expected, findings suggest that GHG emissions increase with higher incomes (and education), but mainly for homeowners. Tenants displaying a high expenditure-to-income ratio for housing tend to stay close to the city centre (and jobs), thereby minimizing their overall expenditures for transportation while lowering GHG emissions. Potential accessibility by car promotes urban sprawl, thereby contributing to increased GHG emissions. In contrast, increasing residential density and land use mix while providing a better walking access to jobs and local shops tends to favour active transportation, leading to a significant reduction in GHG emissions.
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Дисертації з теми "Records of income and expenditure"

1

Прохоров, К. О. "Адміністративна відповідальність за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат". Thesis, МАУП, 2021. http://openarchive.nure.ua/handle/document/14724.

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Анотація:
Дисертаційне дослідження присвячено розробці моделі адміністративної відповідальності за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат. У роботі визначено правову природу юридичної відповідальності за правопорушення у податковій сфері України, розкрито сутність і зміст адміністративної відповідальності, передбаченої у ст. 164-1 КУпАП, в структурі юридичної відповідальності за податкові правопорушення. Встановлено та систематизовано підстави та умови адміністративної відповідальності за ст. 164-1 КУпАП. Конкретизовано зміст і складові елементи об’єктивних і суб’єктивних елементів складу порушення, передбаченого ст. 164-1 КУпАП. Виокремлено, проаналізовано та узагальнено основні актуальні проблеми притягнення порушників до адміністративної відповідальності за ст. 164-1 КУпАП, зокрема: теоретичні; ідеологічні; нормативно-правові; політико-правові, економічні і процедурні. Сформульовано пропозиції щодо вдосконалення чинного адміністративного законодавства у досліджуваній сфері, а також окреслено основні шляхи оптимізації адміністративно-юрисдикційної діяльності органів, уповноважених притягувати порушників до адміністративної відповідальності за ст. 164-1 КУпАП. The dissertation for the first time reveals theoretical and practical issues of administrative responsibility for violation of the procedure for income declaration and maintaining records of income and expenditure, as defined in the Art. 164-1 of the Administrative Offense Code of Ukraine. Administrative liability for violation of Art. 164-1 of the Administrative Offense Code of Ukraine is considered as a special manifestation of the «system of legal responsibility in the tax area», being its integral element, characterized by many common and special features. This liability takes place as a result of illegal actions committed by individuals in the tax area. These unlawful acts belong to the group of «administrative violations of legal obligations for tax payment and declaration of incomes and property status». The social and legal essence and legal content of causes and conditions for administrative responsibility have been clarified. The criteria for causes and a set of necessary conditions for the liability under Art. 164-1 of the Administrative Offense Code of Ukraine have been defined. Particular attention is paid to a critical analysis of the composition of the offense under Art. 164-1 of the Administrative Offense Code of Ukraine. The object of this offense is public relations that take place in the field of tax accounting and income declaration, the objective side is the illegal acts provided for in Art. 164-1 of the Administrative Offense Code of Ukraine. The social consequences of the illegal act are determined; in addition, a causal link was established between the act under Art. 164-1 of the Administrative Offense Code of Ukraine, and its consequences. The main characteristics of the subject of the offense (an individual with a corresponding duty) and the subjective side (guilt in the form of intent or negligence; optional characteristics of the offense are the purpose and motive of crime) are revealed. Special conditions have been established under which the objective and subjective elements of this offense will be sufficient for the emergence of administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. The work systematized the problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine, in particular: conceptual problems (lack of an integrated scientific approach for understanding the responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine); ideological problems (low level of legal society awareness, an increase of legal nihilism, discredited state tax policy); normative problems (a difficult concept understanding of an offense as in Art. 164-1 of the Administrative Offense Code of Ukraine, uncertainty in the consequences of ineffective use of administrative resources when prosecuted under Art. 164-1 of the Administrative Offense Code of Ukraine); political and legal, economic and cultural crisis (difficulties in identifying and bringing violators to responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine: in the temporarily occupied territories of Ukraine); procedural problems (slow response to offenses, non-compliance with the rules for drawing up a protocol and/or other documents of a case on an administrative offense under Art. 164-1 of the Administrative Offense Code of Ukraine. Dissertation has identified the factors that aggravate the negative effect of the identified problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. Moreover, specific proposals were formulated in order to solve the identified problems, improve the current national legislation, as well as to optimize the administrative and jurisdictional activities of the recently created Tax Service of Ukraine in the context of bringing the relevant violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine.
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2

Perry, Nina. "Expenditure in South African Income Tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.

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3

Oltean, Elvis. "Modelling income, wealth, and expenditure data by use of Econophysics." Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/20203.

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Анотація:
In the present paper, we identify several distributions from Physics and study their applicability to phenomena such as distribution of income, wealth, and expenditure. Firstly, we apply logistic distribution to these data and we find that it fits very well the annual data for the entire income interval including for upper income segment of population. Secondly, we apply Fermi-Dirac distribution to these data. We seek to explain possible correlations and analogies between economic systems and statistical thermodynamics systems. We try to explain their behaviour and properties when we correlate physical variables with macroeconomic aggregates and indicators. Then we draw some analogies between parameters of the Fermi-Dirac distribution and macroeconomic variables. Thirdly, as complex systems are modelled using polynomial distributions, we apply polynomials to the annual sets of data and we find that it fits very well also the entire income interval. Fourthly, we develop a new methodology to approach dynamically the income, wealth, and expenditure distribution similarly with dynamical complex systems. This methodology was applied to different time intervals consisting of consecutive years up to 35 years. Finally, we develop a mathematical model based on a Hamiltonian that maximises utility function applied to Ramsey model using Fermi-Dirac and polynomial utility functions. We find some theoretical connections with time preference theory. We apply these distributions to a large pool of data from countries with different levels of development, using different methods for calculation of income, wealth, and expenditure.
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4

Kebede, Bereket. "Intra-household issues in Ethiopia : essays on expenditure patterns and health." Thesis, University of Oxford, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273247.

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5

Marais, Madelein. "The taxation of income and expenditure of trusts in South Africa." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9619.

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Анотація:
The use of trusts remains popular in South Africa. Trusts are often perceived to solve all problems but the tax law provisions applicable to trusts are often highly complicated causing the person making use of the trust to be stepping into a minefield. The formation of a trust has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, so useful that the Katz Commission proposed that the use of trusts as a "generation skipping device" should be curtailed and that trusts should be subject to a capital tax at periodic intervals on the market value of their net assets. This has not been implemented yet but should be kept in mind for the future. This research paper has an in depth look at the taxation of the income and expenditure of trusts as it currently stands.
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6

Sogoni, Zanele. "The taxation of income and expenditure of trusts in South Africa." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4558.

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Анотація:
For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social cause. For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press.
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7

Burgos, Karla. "State income tax a double-edged sword." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/351.

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Анотація:
States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis focuses on the impact that income tax revenue has on state budgets and how it affects certain expenditures. To provide a more complete understanding on how fiscal policy affects the citizen directly, this thesis compares the changes in state's total tax revenue and spending on education and health programs between states that levy income tax and states that do not. Data from the United States Census Bureau and the National Association of State Budget Officials was analyzed by calculating the growth rate and relevant elasticities during 2006-2010, the years before, during, and after the last recession. Results will show a difference in changes in revenue and expenditure between the two types of states and a more sensitive elasticity for non-income tax states for both revenue and expenditure. With a better understanding of how the tax base behaves and how revenue affects programs, an improved tax policy that could produce more efficient services for citizens might be created.
B.A.
Bachelors
Business Administration
Economics
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8

Masondo, Jabulani Steven. "Taxation of derivative financial instruments : nature and timing of income and expenditure." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23896.

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Анотація:
The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are mainly used for hedging and speculation. The dissertation considers whether the current South African Income Tax Act deals with the income taxation of derivatives with respect to gains and losses and the timing of those gains and losses. With regards to the nature of gains and losses arising from derivative transactions, the aspect which was considered is whether gains and losses were of a capital or revenue nature in the context of speculation or hedging. With regards to the timing of gains or losses, the dissertation considers when gains and losses should be brought into taxable income of a taxpayer. The following examples of derivative financial instruments were analysed: cross currency swaps, index options, credit default swaps and contracts for differences (CFDs). These derivatives were analysed with respect to the nature and timing of the gains or losses when hedging or speculating. The impact of the provisions of the Eighth Schedule is also considered with respect to the derivatives mentioned above. Copyright
Dissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
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9

Huh, Eunjeong. "Leisure expenditure patterns of retired and near-retired households /." free to MU campus, to others for purchase, 2000. http://wwwlib.umi.com/cr/mo/fullcit?p9974640.

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Calitz, Johanna Eliza. "The deductibility of future expenditure on contract in terms of section 24C." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/96660.

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Thesis (MAcc)--Stellenbosch University, 2015.
ENGLISH ABSTRACT: Section 24C of the Income Tax Act No. 58 of 1962 (‘the Act’) provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. Due to uncertainties regarding the meaning of certain words and phrases used in section 24C, the first aim of this assignment was to determine the meaning of the word ‘expenditure’ and the phrase ‘will be incurred’ as used in section 24C. The second aim was to establish how a taxpayer will prove with certainty that he will incur future expenditure in the performance of his obligations under a contract. This was done by discussing the effect of contractual terms and other circumstances and by taking into account certain additional guidelines regarding the interpretation of section 24C provided for in Interpretation Note: No. 78 (‘IN 78’). It was established that the word ‘expenditure’ means the amount of money spent, including the disbursement of other assets with a monetary value. The word ‘expenditure’ also specifically includes the voluntary payments and disbursements of assets. The word ‘expenditure’ can also include a loss if the word ‘loss’ can be equated to the word ‘expenditure’. The phrase ‘will be incurred’ implies that the taxpayer will, in a subsequent year of assessment, have an unconditional obligation to pay for expenditure, which must arise from the taxpayer’s obligations to perform under the contract. Contractual terms and other circumstances can indicate whether there is certainty that future expenditure will be incurred as aforementioned. Conditions and warranties are contractual terms that indicate that there is uncertainty regarding the taxpayer’s obligations to perform under the contract. A time clause in a contract can indicate that there is certainty regarding the taxpayer’s obligations to perform under the contract. Similar contracts with similar conditional obligations to perform cannot be grouped together in order to determine the probability, and thus the certainty, that future expenditure will be incurred in the performance of the taxpayer’s obligations under a contract. The probability that a taxpayer will perform his unconditional obligation under the contract must, however, be proved in order to demonstrate that there is certainty regarding the incurral of the future expenditure. IN 78 does not specify whether a loss which can, in certain circumstances, be equated to the word ‘expenditure’, is deductible under section 24C. This should be clarified. The new undefined phrases (a high degree of probability, inevitability, certainty and potentially contractually obligatory), as used in IN 78, might cause confusion when interpreting section 24C. These phrases should be defined and it should be explained how the high degree will be measured. Lastly, is was shown that an anomaly occurs regarding trading stock at hand at the end of a year of assessment, which will be utilised in a subsequent year of assessment in the performance of the taxpayer’s obligations under a contract. Such trading stock does not represent ‘future expenditure’ and must be excluded from the section 24C allowance. However, due to the interplay between section 24C and section 22(1), the taxpayer does not receive any tax relief for the expenditure actually incurred to acquire the closing trading stock in the year in which such trading stock is acquired. It is, therefore, questioned whether the established interpretation of section 24C is in agreement with the Legislator’s original intention with section 24C namely, to match income received under a contract with the related deductible expenditure.
AFRIKAANSE OPSOMMING: Artikel 24C van die Inkomstebelastingwet No. 58 van 1962 (‘die Wet’) voorsien ʼn aftrekking vir toekomstige onkoste wat deur die belastingpligtige aangegaan sal word in die nakoming van sy verpligtinge ingevolge ʼn kontrak waaruit hy inkomste verkry het. As gevolg van onsekerhede ten opsigte van die betekenis van sekere woorde en frases wat in artikel 24C gebruik word, was die eerste doelstelling van hierdie navorsingswerkstuk om die betekenis van die woord ‘onkoste’ en die frase ‘aangegaan sal word’, soos wat dit in artikel 24C gebruik word, te bepaal. Die tweede doelstelling was om vas te stel hoe 'n belastingpligtige met sekerheid sal bewys dat hy toekomstige onkoste sal aangaan in die nakoming van sy verpligtinge ingevolge ʼn kontrak. Dit is gedoen deur die effek van kontraksbedinge en ander omstandighede te bespreek en deur sekere bykomende riglyne ten opsigte van die interpretasie van artikel 24C, soos vervat in Interpretasienota No. 78 (‘IN 78’), in ag te neem. Daar is vasgestel dat die woord ‘onkoste’ die bedrag van geld wat bestee word, insluitend die uitbetaling van ander bates met 'n geldwaarde, beteken. Die woord ‘onkoste’ sluit ook spesifiek vrywillige betalings en uitbetalings van bates in. Die woord ‘onkoste’ kan ook 'n verlies insluit, indien die woord ‘verlies’ gelyk gestel kan word aan die woord ‘onkoste’. Die frase ‘aangegaan sal word’ impliseer dat die belastingpligtige, in 'n daaropvolgende jaar van aanslag, 'n onvoorwaardelike verpligting sal hê om vir onkostes te betaal. Hierdie onkostes moet ontstaan weens die belastingpligtige se verpligtinge ingevolge die kontrak. Kontraksbedinge en ander omstandighede kan aandui of daar sekerheid is dat die toekomstige onkoste, soos hierbo genoem, aangegaan sal word. Voorwaardes en waarborge is kontraksbedinge wat daarop dui dat daar onsekerheid is rakende die belastingpligtige se verpligtinge om ingevolge die kontrak op te tree. ʼn Tydsklousule in 'n kontrak kan aandui dat daar sekerheid is rakende die belastingpligtige se nakoming van sy verpligtinge ingevolge die kontrak. Soortgelyke kontrakte, met soortgelyke voorwaardelike verpligtinge kan nie saam gegroepeer word ten einde te bepaal of dit waarskynlik, en gevolglik seker is dat toekomstige onkoste in die nakoming van ʼn belastingpligtige se verpligtinge ingevolge die kontrak aangaan sal word nie. Die waarskynlikheid dat 'n belastingpligtige sy onvoorwaardelike verpligting ingevolge die kontrak sal nakom moet egter bewys word ten einde aan te dui dat daar sekerheid is dat toekomstige onkoste aangegaan sal word. IN 78 spesifiseer nie of 'n verlies wat, in sekere omstandighede, gelyk gestel kan word aan die woord ‘onkoste’, ingevolge artikel 24C aftrekbaar is nie. Duidelikheid hieromtrent moet verskaf word. Die nuwe, ongedefinieerde frases ('n hoë graad van waarskynlikheid, onafwendbaarheid, sekerheid en potensieel kontraktueel verpligtend (vry vertaal)), soos in IN 78 gebruik, kan moontlik verwarring veroorsaak wanneer artikel 24C geïnterpreteer word. Hierdie frases moet gedefinieer word en daar moet verduidelik word hoe ʼn hoë graad gemeet gaan word. Laastens blyk dit dat 'n teenstrydigheid ontstaan ten opsigte van handelsvoorraad op hande aan die einde van 'n jaar van aanslag, wat in 'n daaropvolgende jaar van aanslag deur die belastingpligtige in die nakoming van sy verpligtinge ingevolge 'n kontrak gebruik sal word. Sodanige handelsvoorraad verteenwoordig nie ‘toekomstige onkoste’ nie en moet by die artikel 24C toelaag uitgesluit word. Die belastingpligte ontvang egter, weens die wisselwerking tussen artikel 24C en artikel 22(1), nie ʼn belastingverligting vir die onkoste werklik aangegaan in die jaar waarin sodanige handelsvoorraad verkry is nie. Dit word dus bevraagteken of die bewese interpretasie van artikel 24C in ooreenstemming is met die Wetgewer se oorspronklike bedoeling met artikel 24C, naamlik, om inkomste ontvang ingevolge ʼn kontrak met die verwante aftrekbare uitgawes te paar.
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Книги з теми "Records of income and expenditure"

1

Office, Ireland Central Statistics. National income and expenditure. Dublin: Stationery Office, 1986.

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Parliament, Great Britain. Political parties: Income and expenditure. London: H.M.S.O., 1990.

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Household income & expenditure survey, 2009-2010. Maleʼ: Statistics Division, Department of National Planning, Ministry of Finance and Treasury, Republic of Maldives, 2012.

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Chartered Institute of Public Finance and Accountancy. Scottish Branch. Rating review: Estimates of income and expenditure. Edinburgh: CIPFA, 1998.

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Chartered Institute of Public Finance and Accountancy. Scottish Branch. Rating review: Actuals of income and expenditure. Edinburgh: CIPFA, 1999.

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Murphy-Lawless, Jo. The adequacy of income and family expenditure. Dublin: Combat Poverty Agency, 1992.

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Chartered Institute of Public Finance and Accountancy. Scottish Branch. Rating review: Actuals of income and expenditure. Edinburgh: CIPFA, 1998.

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8

Windle, Richard. Student income and expenditure survey 1988/89. London: Research Services, 1989.

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9

Office, Solomon Islands Statistics. Household income and expenditure survey, 2005/6. Honiara: Solomon Islands Statistics Office, Dept. of Finance and Treasury, 2006.

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10

Chartered Institute of Public Finance and Accountancy. Scottish Branch. Rating review: Actuals of income and expenditure. Edinburgh: CIPFA, 1995.

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Частини книг з теми "Records of income and expenditure"

1

Romein, Christel Annemieke. "Brittany: Pay d’États and Don Gratuit (1648–1652)." In Protecting the Fatherland: Lawsuits and Political Debates in Jülich, Hesse-Cassel and Brittany (1642-1655), 159–87. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74240-9_6.

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AbstractI start this chapter by introducing the history of Brittany which was independent until 1492 when it became linked to France, and 1532 it became a French pays d’état. Brittany itself did not have any direct experiences with warfare during the mid-seventeenth century, and hence this chapter shows how a particularist province reacted to tax-requests, without the immediate threat of warfare. Nonetheless, taxation had to be paid in order to finance warfare with Spain and the Holy Roman Empire. Central to this chapter is how the nobility responded to these requests. The noblemen strove to uphold their legal status, and heavy taxations could jeopardise their income. Hence, the records of the Breton assemblies do give much information about the tax-negotiations that went on and the underlying noble privileges and conflicts. Especially between 1648 and 1652, when Brittany found itself close to bankruptcy and needed to curtail their expenditure. The used terminology does give away information about the threatened autonomy and means to protect privileges.
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2

Artis, Michael. "Income–Expenditure Analysis." In The New Palgrave Dictionary of Economics, 6181–82. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_726.

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Gan, Li, Zhichao Yin, Nan Jia, Shu Xu, Shuang Ma, and Lu Zheng. "Expenditure and Income." In Data you need to know about China, 157–66. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38151-5_7.

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Krugman, Paul, and Robin Wells. "»Income and Expenditure." In Economics, 669–92. London: Macmillan Education UK, 2006. http://dx.doi.org/10.1007/978-1-349-91968-0_29.

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Artis, Michael. "Income–Expenditure Analysis." In The New Palgrave Dictionary of Economics, 1–2. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_726-1.

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Simmonds, Andy. "Income and Expenditure Accounts." In Mastering Financial Accounting, 113–19. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_6.

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Stevens, P. "Income and Expenditure Accounts." In Work Out Principles of Accounts for First Examinations, 112–22. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18141-4_16.

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Stevens, P. "Income and Expenditure Accounts." In Work Out Accounting GCSE, 117–28. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-09460-8_16.

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Tamura, Hideaki. "The Human Income-Expenditure Balance." In Human Psychology and Economic Fluctuation, 5–29. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230505636_2.

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Newton, K., and T. J. Karran. "The Squeeze on Income." In The Politics of Local Expenditure, 99–113. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17849-0_7.

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Тези доповідей конференцій з теми "Records of income and expenditure"

1

Klun, Maja. "Tax expenditure analysis of Slovenian income taxes." In Skrivena javna potrošnja: budućnost poreznih izdataka. Institut za javne financije, 2012. http://dx.doi.org/10.3326/bpi/2012.3.

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Chen, Qianqin, and Jiayu Wen. "Appropriation Cost, Government Expenditure and Income Disparity." In 2016 International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2016). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/mmetss-16.2017.69.

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Sri, Y. Bhavya, Y. Sravani, Y. Bhargava Sai Surendra, S. Rishitha, and M. Sobhana. "Family Expenditure and Income Analysis using Machine Learning algorithms." In 2021 Second International Conference on Smart Technologies in Computing, Electrical and Electronics (ICSTCEE). IEEE, 2021. http://dx.doi.org/10.1109/icstcee54422.2021.9708583.

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Muafiqie, Humaidah, Effy Indriati, and Muchtar. "Expenditure Analysis on Government and Income Distribution in East Java." In Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iclick-18.2019.46.

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Atanasov, Nikolay. "Income RELATED Elasticity of Health Expenditure: Some Empirical Evidence for Bulgaria." In 4th International Scientific Conference: Knowledge based sustainable economic development. Association of Economists and Managers of the Balkans, Belgrade, Serbia et all, 2018. http://dx.doi.org/10.31410/eraz.2018.106.

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Shu, Cheng. "Grey model of county-level fiscal income & expenditure and application." In 2009 IEEE International Conference on Grey Systems and Intelligent Services (GSIS 2009). IEEE, 2009. http://dx.doi.org/10.1109/gsis.2009.5408227.

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Auzina, Astra, and Remigijs Počs. "Impact of income changes on private consumption expenditure and its structure." In The 6th International Scientific Conference "Business and Management 2010". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.077.

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Wang, Xueqin, Yuyao He, and Meng Yang. "Research on the relationship between disposable income and real consumption expenditure." In 2017 International Conference on Economics and Management, Education, Humanities and Social Sciences (EMEHSS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/emehss-17.2017.40.

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Rhee, Hyun-Jae. "Effects of Healthcare Expenditure on National Income: A Rational Expectation Approach." In Business 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.70.05.

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"Grey Relational Analysis on Disposable Income and Consumption Expenditure for Urban Residents." In 2018 4th International Conference on Economics, Management and Humanities Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ecomhs.2018.127.

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Звіти організацій з теми "Records of income and expenditure"

1

Sabelhaus, John, David Johnson, Stephen Ash, David Swanson, Thesia Garner, John Greenlees, and Steve Henderson. Is the Consumer Expenditure Survey Representative by Income? Cambridge, MA: National Bureau of Economic Research, October 2013. http://dx.doi.org/10.3386/w19589.

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Johnson, David, Jonathan Parker, and Nicholas Souleles. Household Expenditure and the Income Tax Rebates of 2001. Cambridge, MA: National Bureau of Economic Research, September 2004. http://dx.doi.org/10.3386/w10784.

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Oldfield, Zoe, and Alissa Goodman. Permanent Differences? Income and Expenditure Inequality in the 1990s and 2000s. Institute for Fiscal Studies, June 2004. http://dx.doi.org/10.1920/re.ifs.2004.0066.

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Chang, Hung-Hao, and Chad Meyerhoefer. Health Care Expenditure and Farm Income Loss: Evidence from Natural Disasters. Cambridge, MA: National Bureau of Economic Research, April 2022. http://dx.doi.org/10.3386/w29898.

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Wei, Siqi, Laura Hospido, Micole De Vera, Stéphane Bonhomme, and Manuel Arellano. Income risk inequality: evidence from Spanish administrative records. The IFS, October 2021. http://dx.doi.org/10.1920/wp.ifs.2021.3721.

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Blyde, Juan. Income Inequality in Mexico and Import Exposure: Estimating the Impacts from the Expenditure Channel. Inter-American Development Bank, December 2019. http://dx.doi.org/10.18235/0002045.

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Acerenza, Santiago, and Néstor Gandelman. Household Education Spending in Latin America and the Caribbean: Evidence from Income and Expenditure Surveys. Inter-American Development Bank, March 2017. http://dx.doi.org/10.18235/0000651.

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Poyer, D. A., and T. Allison. Energy consumption and expenditure projections by income quintile on the basis of the Annual Energy Outlook 1997 forecast. Office of Scientific and Technical Information (OSTI), March 1998. http://dx.doi.org/10.2172/663594.

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Baker, Michael, and Gary Solon. Earnings Dynamics and Inequality among Canadian Men, 1976-1992: Evidence from Longitudinal Income Tax Records. Cambridge, MA: National Bureau of Economic Research, September 1999. http://dx.doi.org/10.3386/w7370.

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Maarif, Sjamsul, Choirul Anwar, and Dharmansyah Dharmansyah. PENGARUH INTEREST INCOME GROWTH , NET WORKING CAPITAL, DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING DENGAN AKTIVITAS DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI. Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora, March 2019. http://dx.doi.org/10.33753/madani.v2i1.42.

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