Дисертації з теми "Taxation and revenue"
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Bessell, Maxwell Donald. "Australian Federal Government service revenues : a taxation perspective /." Title page, contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09PH/09phb557.pdf.
Повний текст джерелаMascagni, Giulia. "Tax revenue mobilisation in Ethiopia." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51654/.
Повний текст джерелаPupongsak, Suparerk. "The effect of trade liberalization on taxation and government revenue." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/837/.
Повний текст джерелаShang, Jiang. "An empirical study on China's regional tax revenue performance." Thesis, University of Gloucestershire, 2016. http://eprints.glos.ac.uk/4807/.
Повний текст джерелаMbatia, Carolyne Nkatha. "Effect of foreign aid dependency on taxation revenue in Sub-Saharan Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27983.
Повний текст джерелаMayezana, Mbuyiseli. "An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30920.
Повний текст джерелаKrige, André Claude. "Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31472.
Повний текст джерелаChat, Yiu-tong Vincent. "Quality services in the Inland Revenue Department /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872379.
Повний текст джерелаSchloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.
Повний текст джерелаPilátová, Světlana. "Rovná daň a její vliv na příjmovou úroveň." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-741.
Повний текст джерелаWhiting, Susan Hayes. "The micro-foundations of institutional change in reform China property rights and revenue extraction in the rural industrial sector /." online access from Digital dissertation consortium, 1995. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?9610265.
Повний текст джерелаYahya, Mastora. "Can the Malaysian Inland Revenue Board become a learning organisation : issues of bureaucracy, culture and change." Thesis, University of Bath, 2001. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343764.
Повний текст джерелаMaples, Andrew J. "Capital and revenue : recent Australian developments and the taxation of lease incentives in New Zealand." Thesis, University of Canterbury. Law, 1993. http://hdl.handle.net/10092/8244.
Повний текст джерелаWickerson, John, and n/a. "Managing the risks to the revenue : a new model for evaluating taxpayer audit programs." University of Canberra. Law, 1995. http://erl.canberra.edu.au./public/adt-AUC20061113.085145.
Повний текст джерелаBooth, Desmond John. "Non-statutory responses by the Inland Revenue Department with special reference to the Chief Inspector of Taxes branch and income tax." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.387536.
Повний текст джерелаStiglingh, Madeleine. "Developing a model to evaluate the quality of the services rendered by the South African Revenue Service." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05042009-003506/.
Повний текст джерелаMcNamara, Michael, University of Western Sydney, College of Law and Business, and School of Management. "Policy formulation and the limits of plausibility : a case study of policy formulation in a revenue office." THESIS_CLAB_MAN_MCNamara_M.xml, 2001. http://handle.uws.edu.au:8081/1959.7/337.
Повний текст джерелаMaster of Commerce (Hons)
Thompson, Junior Charles Ocran Kofi 1978. "Informality and tax revenue in Ghana = Informalidade e arrecadação de impostos em Gana." [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286422.
Повний текст джерелаDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-25T16:08:24Z (GMT). No. of bitstreams: 1 ThompsonJunior_CharlesOcranKofi_M.pdf: 1303825 bytes, checksum: 47abd6bf7cbf879fbdc744f26bace8d3 (MD5) Previous issue date: 2014
Resumo: O setor informal em Gana é muito grande e emprega a maior parte da força de trabalho do país tanto nas atividades agrícolas quanto nas demais, mas ainda assim contribui muito pouco em termos de receita tributária. O objetivo de todo país em desenvolvimento é o crescimento de sua economia através do uso de suas receitas internas e a minimização do uso de empréstimos e subvenções que trazem dificuldades para o país. A maneira mais importante de tornar isso possível é através do uso da receita fiscal, ferramenta fundamental para a construção e sustentação das economias nacionais. Uma das áreas que exigem atenção nesse sentido é o setor informal. De uma população estimada de 1.5 milhão de ganenses que pagam impostos diretos, o setor informal representa menos de 5% desse número. O ponto central dessa tese é o potencial de contribuição do setor informal para os cofres públicos, uma vez que esse apresenta grande potencial de crescimento e geração de receita, especialmente se for levada em consideração a parcela de população que obtém altos rendimentos e tem condições de pagar impostos, mais ainda não o faz. Para que o governo possa aumentar sua receita fiscal sem recorrer ao aumento das taxas é necessário ampliar a rede fiscal para nela incluir todos aqueles que deveriam pagar impostos. Gana utiliza o sistema progressivo de impostos, o que assegura que os impostos sejam proporcionais à renda. Isso significa, portanto, que a carga tributária é uma responsabilidade compartilhada por todos os cidadãos, e o setor informal não é exceção
Abstract: The informal Sector in Ghana by its size is very huge and employs the largest number of the country¿s labour force in both Agriculture and Non-agriculture activities yet, contribute very little in terms of tax revenue. It is the aim of every developing country to grow its economy by using more of its own internally generated revenues and to minimize or do away with securing loans and grants from donors which brings a lot of hardship on the country. The most important way of carrying out this is through the use of "Taxation Revenue" which is the fundamental tool for building and sustaining national economies. One area that needs concentration in this regard is the informal sector. Out of an estimated 1.5million Ghanaian tax population paying direct taxes, the informal sector consists less than 5 percent of the number. This thesis focuses on the informal sectors potential to contribute substantially into the tax revenue coffers, since the sector is highly potential in the growth and revenue generation, especially those in the high income spectrum of the sector who has the condition to pay taxes, yet are not paying. In order for the government to increase its tax revenue potential without increasing the tax rate is to widen the tax net to capture all those who are to pay tax. Ghana is using the progressive tax system in its direct tax administration, which ensures that the more your income the more tax you pay and the lower your income the lower tax you pay. It¿s therefore means that the tax burden is a shared responsibility of all citizens of the country for which the informal sector is not an exception
Mestrado
Economia Social e do Trabalho
Mestre em Desenvolvimento Econômico
Poff, J. Kent. "An economic analysis of uniform capitalization of inventory costs under §263A of the Internal Revenue Code of 1986." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37754.
Повний текст джерелаManley, Steven. "The elasticity of taxable income with respect to the 2001 and 2003 federal marginal tax cuts." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2007. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.
Повний текст джерелаNymš, Martin. "Příjmy a zdanění bohatých jedinců." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124582.
Повний текст джерелаLouw, H. J. (Heinrich Jacobus). "A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41504.
Повний текст джерелаDissertation (LLM)--University of Pretoria, 2013.
lmchunu2014
Mercantile Law
unrestricted
Petersen, Hans-Georg. "Integration, decentralization, taxation, and revenue sharing : good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies." Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2008/2736/.
Повний текст джерелаScheepers, Jill. "Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31231.
Повний текст джерелаHaciibrahimoglu, Damla. "Generational Accounting In Turkey." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.
Повний текст джерелаs intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo
net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo
s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method reveals the intergenerational distribution of tax burden and helps identifying the policies that can alleviate the generational imbalance. This paper constructs and presents the first set of generational accounts for Turkey in an attempt to measure the generational gap and compare the Turkish intergenerational fiscal outlook to a number of developed and developing countries.
Ndofula, Elizabeth Jaria. "Economic appraisal of changes to the South African tax system since 1990." University of the Western Cape, 2013. http://hdl.handle.net/11394/4312.
Повний текст джерелаCountries reform their tax systems to improve economic and administrative efficiency, the impact on income distribution and their revenue-raising capacity. Globalisation has also affected the fiscal autonomy of countries and resulted in the reality of tax competition. The South African tax authorities have made significant changes to the tax system in over the past 20 years. The first phase occurred after the publication of the Margo Commission’s report in 1987 and the second phase followed the work done by the Katz Commission since 1996. The objectives of the reforms included the improvement of tax administration and collection, a re-evaluation of the efficiency and equity aspects of the different taxes, the broadening of the tax base, and most important, to bring the South African tax system in line with changing international tax practise.The main objectives of this study are to give a descriptive overview of the reforms, to investigate the economic rationale behind the reforms and to answer the question of whether the objectives of the reforms were actually achieved. The study fills an important void in the South African literature as it is the first comprehensive overview of the tax reforms since the 1990s.The nature of the study is qualitative and investigative. An overview of the theoretical literature is presented together with some evidence from developing countries. To determine whether the objectives were achieved, descriptive statistics are presented using secondary data from South African Revenue Service (SARS); National Treasury, the Organisation for Economic Co-operation and Development (OECD) and the South African Reserve Bank (SARB). The main findings are that the establishment of SARS contributed significantly to the administrative efficiency and revenue-raising capacity of the tax system. The taxing of fringe benefits under the personal income tax, the introduction of capital gains tax (CGT) and the residence-based principle contributed to the broadening of the tax base. The decrease of marginal rates of personal income tax (PIT) to be more in line with the rate on company income decreased the possibility of tax arbitrage. The phasing out of the secondary tax on companies together with the decrease of the rate of company income tax (CIT) increased the attractiveness of South Africa for capital-exporting countries. Significant tax relief to middle and lower-income earners over various years improved the equity impact. However it did not improve the position of the really poor, who are not liable for PIT. The increasing contribution of value-added tax (VAT) compensated to the decreasing contribution of trade taxes; the fact that the VAT rate has stayed constant, since 1993 is an indication of the unpopularity of the tax.
Allen, David S. "Industrial revenue bonds: tests of capital structure theory and segmentation of the tax-exempt bond market." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53668.
Повний текст джерелаPh. D.
McNamara, Michael. "Policy formulation and the limits of plausability : a case study of policy formulation in a revenue office /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030410.164044/index.html.
Повний текст джерела"A thesis presented to the School of Management, College of Law and Business, University of Western Sydney for the degree of Master of Commerce (Honours)" Bibliography : leaves 178-192.
Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.
Знайти повний текст джерелаOlson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.
Повний текст джерелаPieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/4442.
Повний текст джерелаPieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/4426.
Повний текст джерелаNaidoo, Kimera. "The importance of the capital versus revenue distinction in determining gross income and the effect this distinction has on the maxims of taxation." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4523.
Повний текст джерелаGrenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
Повний текст джерелаMansoor, Younus Ahmed. "A critical analysis of the reference pricing tool used by SARS to address undervaluation of imported clothing." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020755.
Повний текст джерелаMwakalobo, Adam Beni Swebe. "Economic Reforms in East African Countries: The Impact on Government Revenue and Public Investment." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/66/.
Повний текст джерелаHall, Bethane Jo Pierce. "An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332080/.
Повний текст джерелаSchweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
Повний текст джерелаThere is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
Phasha, Manteng Ruth. "A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23892.
Повний текст джерелаDissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted
Hill, Mark. "The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production." BYU ScholarsArchive, 2004. https://scholarsarchive.byu.edu/etd/4229.
Повний текст джерелаMawire, Patrick N. "The tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/803.
Повний текст джерелаMhlungu, Lindelwa Letticia. "An exploratory study of the fiscal illusion of individual taxpayers in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27316.
Повний текст джерелаDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
Woodbridge, Taryn. "The regulation of tax practitioners in South Africa: a proposed model." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1003128.
Повний текст джерелаKMBT_363
Shipton, David Edward Charles. "Sitting on the bench : an exploratory study into Inland Revenue's industry benchmarking programme." Thesis, University of Canterbury. Accounting and Information Systems, 2015. http://hdl.handle.net/10092/10846.
Повний текст джерелаSmit, Sybrand Abraham. "The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/21122.
Повний текст джерелаENGLISH ABSTRACT: The September 2007 decision of the SCA in C: SARS v Brummeria Renaissance (Pty) Ltd and Others has proven to be one of the most contentious tax cases ever decided by a court in our jurisdiction. Questions surrounding the interpretation of the judgment and the likely scope of its application are some of the most widely debated matters in South African tax circles ever since the judgment was delivered. In this research paper a study is undertaken into the income tax treatment of an interest-free loan receipt. The position as it stood prior to the SCA decision is first analysed with particular reference to the legal nature of a contract for the loan of money and the tax court decision in ITC 1791. The discourse continues with a critical discussion of the Brummeria judgment in order to extract the ratio decidendi thereof. The ambit of application of the extracted binding principles to selected interest-free loans (encountered most often in practice) is considered, drawing on views expressed by numerous South African tax experts as well as the Revenue Authority’s own stance in this regard, as enunciated in their Draft Interpretation Note dealing with the right to use loan capital interest-free. As a final application a study is undertaken into the possible arguments available to tax subjects to refute an assessment for income tax raised on them by SARS on the basis of the binding principles enunciated by the SCA in Brummeria. It is concluded that initial fears regarding the potential wide-ranging impact of the decision, though justified, may have been over-anticipated as strong grounds exist to argue that the scope of the judgment’s application is not likely to extend wider than the type of legal construction found in the case itself, namely where an interest-free loan is received in consideration or as a quid pro quo for some or other revenue supply.
AFRIKAANSE OPSOMMING: Die beslissing van die Hoogste Hof van Appèl (“HHA”) in C: SARS v Brummeria Renaissance (Pty) Ltd and Others gedurende September 2007 blyk een van die mees omstrede belastingsake te wees wat tot nog toe in ons jurisdiksie beslis is. Kwelvrae rondom die interpretasie van die uitspraak sowel as die waarskynlike omvang van die toepassing daarvan is van die aangeleenthede wat die wydste gedebateer is in Suid-Afrikaanse belastingkringe in die onlangse verlede. In die studie word die inkomstebelasting hantering van die ontvangs van 'n rentevrye lening ondersoek. Die regsposisie voor die beslissing van die HHA word eers ontleed met spesifieke verwysing na die regsaard van 'n kontrak vir die leen van geld en die beslissing van die spesiale inkomstebelasting hof in ITC 1791. Die verhandeling gaan voort met 'n kritiese bespreking van die Brummeria uitspraak ten einde die ratio decidendi daarvan te ekstraheer. Die bestek van die toepassing van die saak se bindende beginsels op uitgesoekte rentevrye lenings (wat die meeste in die praktyk teёgekom word) word oorweeg. In dié verband word verwys na die menings van verskeie Suid-Afrikaanse belasting-deskundiges, sowel as die Ontvanger van Inkomste se eie seining in hierdie verband, soos uiteengesit in hul Konsep Interpretasienota met betrekking tot die reg om leningskapitaal rentevry te gebruik. In die laaste instansie word „n ondersoek geloods na die moontlike argumente wat belastingpligtiges sou kon aanvoer om 'n inkomstebelasting-aanslag gegrond op die bindende beginsels neergelê deur die HHA in Brummeria, te weerlê. Dit word bevind dat aanvanklike vrese aangaande die trefwydte van die beslissing, alhoewel geregverdig, moontlik oorversigtig was, aangesien daar sterk gronde is om te argumenteer dat die omvang van die uitspraak se toepassing waarskynlik beperk is tot die soort regskontruksie wat in die saak self aangetref word, naamlik waar 'n rentevrye lening ontvang word in ruil vir of as quid pro quo (teenprestasie) vir een of ander lewering van 'n inkomste aard.
Chocolate, Lucinda da Graça Braz. "Sugestões para uma boa gestão dos recursos petrolíferos de Angola face à previsibilidade do seu esgotamento e à volatilidade dos preços internacionais." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3139.
Повний текст джерелаUma jazida de petróleo é um bem patrimonial que pode funcionar como catalisador da criação de riqueza, ajudando a melhorar a qualidade de vida da sua população, desde que gerido de forma adequada e prudente. Ao ser extraído, o valor deste património vai desaparecendo e, a não ser que se invista o rendimento gerado, de forma transparente, inteligente e sustentada, o país poderá ficar mais pobre no futuro. Experiências de alguns países produtores demonstram que a riqueza petrolífera, em vez de uma bênção, pode vir a transformar-se numa maldição. Avaliar se a política orçamental é equilibrada, adequada e sustentável, constitui um desafio de particular complexidade em economias muito dependentes do petróleo, requerendo que se dê particular enfoque ao saldo primário não petrolífero, bem como à sua comparação com PIB não petrolífero. Dado que o petróleo é um recurso não renovável, gerador de receitas particularmente voláteis e imprevisíveis, importa evitar que a volatilidade afecte negativamente a economia. Aforrar e investir parte das poupanças, de forma a assegurar um bom equilíbrio na distribuição intergeracional de recursos, é essencial. Queremos, com esta dissertação, apresentar algumas experiências internacionais relevantes. Para além da sugestão da criação de um Fundo Petrolífero (FP), propomos também alterações na política de subsidiação dos combustíveis e aumento gradual do nível de fiscalidade. Visamos, modestamente, contribuir para a diminuição da dependência de Angola do sector petrolífero e, principalmente, preparar o futuro da economia para a fase pós-petróleo, promovendo o desenvolvimento sustentável e aumentando o bem-estar socioeconómico das gerações actuais, sem esquecer a compensação das gerações futuras pelos recursos naturais exauridos.
An oil well is an asset that can function as a catalyst in the creation of wealth, serving to improve the quality of life of the people, so long as it is managed in a prudent and appropriate manner. As it is extracted, the value of this asset diminishes, and unless the income generated is invested in a transparent, intelligent and sustained manner the country may become poorer in the future. The experience of some oil producing countries shows that oil wealth, instead of being a blessing, may become a curse. The assessment of whether the budgetary policy is balanced, appropriate and sustainable poses a challenge of particular complexity in economies, which are highly dependent on oil. Special attention should be given to the primary non-oil balance and, especially to the relationship of this as a percentage of non-oil GDP. Given that oil is a non renewable resource which generates particularly volatile and unpredictable revenue streams, it is important to minimize the negative impact of this volatility on the economy. It is essential to save and invest part of these funds in order to assure a proper balance in the distribution of resources across generations. In this dissertation we demonstrate some relevant international experiences. Over and above the suggestion of creating an Oil Fund (OF), we propose also, alterations to the policy of fuel subsidies and a gradual increase in the level of taxation. We aim in a small way to contribute to the reduction of Angola's dependence on the oil sector and, especially, to prepare the economy for the post oil phase, promoting sustainable development and increasing the socioeconomic wellbeing of the current generation without forgetting the compensation due to future generations for the exhausted resources.
Šmejkal, Martin. "Vliv daňových sazeb na daňové příjmy státu – modelace Lafferovy křivky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359600.
Повний текст джерелаKeršiulytė, Rūta. "Mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140128_134422-21022.
Повний текст джерелаIn this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.
D'Hautcourt, Alexis. "Les revenus publics des cités d'Asie Mineure à l'époque romaine: recherches sur l'adaptation de la structure civique grecque à l'Empire romain." Doctoral thesis, Universite Libre de Bruxelles, 1998. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211996.
Повний текст джерелаGasperin, Carlos Eduardo Makoul. "Aspectos tributários dos shopping centers: limites para a tributação da receita e da renda." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24919.
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Os Shopping Centers são um importante modelo de negócios na economia brasileira, gerando um grande fluxo financeiro de recursos, os quais transitam em um complexo emaranhado de relações jurídicas compostas por diversos atores e instrumentos contratuais. Em que pese a importância econômica que esses centros de compras adquiriram no mercado consumidor nacional, não se tem ainda uma visão doutrinária clara da sua estrutura jurídica nem, muito menos, dos impactos tributários daí advindos. Esse trabalho pretende contribuir para o esclarecimento dessas questões, sem ter, obviamente, a pretensão de esgotar o debate. O estudo proporá um novo enfoque na conceituação jurídica dos shopping centers, com especial atenção para a definição dos limites da tributação sobre eventuais receitas e rendas que possam existir nesse setor. O ponto central do debate será a qualificação jurídico-tributária dos chamados ‘encargos comuns ou condominiais’ e das ‘contribuições ao fundo de promoção e propaganda’, elementos financeiros comuns e relevantes para esse modelo de negócios. Seriam esses valores receita/renda tributáveis? Na pessoa de quem? Para responder tais questões, primeiramente será feita uma análise do modelo de negócios e do debate doutrinário acerca da sua qualificação jurídica. Na sequência, será proposta uma nova perspectiva de análise, a partir das teorias das redes empresariais e das coligações contratuais. Essa base teórica nos dará condição para analisar os impactos tributários daí advindos e para fornecer a seguinte resposta àquelas indagações: cumpridos determinados requisitos os ‘encargos comuns’ e as ‘contribuições ao fundo de promoção e propaganda’ não podem ser imputados como renda ou receita do empreendedor, já que deverão ser encarados como despesas dos lojistas e do próprio empreendedor. Com base nas conclusões alcançadas, algumas recomendações práticas serão propostas ao setor para mitigar eventuais riscos tributários atinentes à discussão aqui posta.
Shopping Malls are an important business sector in the Brazilian economy, generating a huge flow of money throughout a variety of complex legal relationships composed of many actors and contractual instruments. Despite the economic importance of these commercial centers, the legal doctrine has not defined yet a clear view of the legal structure of such enterprise, neither the tax impacts derived from it. This essay intends to enlighten such subjects, without the intentions of exhaust them. This research will propose a new approach to conceptualize the legal arrangement that supports shopping malls. It discusses whether there are any incomes or revenues in the so-called 'common costs' fees and the 'contributions for the promotion and advertising fund', bearing in mind that they are common and relevant financial components on this kind of business. The central question that drives the essay is that: Would these fees be taxable income or revenue; and on whose economic agent? To address this question firstly an analysis will be made of the business model named shopping malls and the doctrinaire debate over its legal qualification. Subsequently, a new economic and legal analytical perspective to this business model will be proposed, based on business and contractual networks theories. With these it will be possible not only to achieve eventual tax impacts of those fees mentioned above, but also to answer the question posed herein by affirming that since some requirements are accomplished, the fees known as 'common costs' and the 'contributions for the promotion and advertising fund' should not be attributed as entrepreneur’s revenues, since they shall be faced as store owners’ own expenditures and, in some cases, as entrepreneurs’ own expenditures. In addition, the research intends to provide some practical recommendations to the economic sector for mitigating possible tax liabilities risks linked to the subject herein discussed.