Дисертації з теми "Taxi operations"
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1
Nicholas, Joshua Stephen. "Examination of Taxi Travel Patterns in Arlington County." Thesis, Virginia Tech, 2012. http://hdl.handle.net/10919/32606.
Повний текст джерелаАнотація:
This research focuses on utilizing the typically overlooked taxi manifest data to analyze taxi operations with respect to transit, and also presents alternative uses for the data in transportation planning. Taxi travel characteristics are explored for Arlington, Virginia, a county containing both urban and suburban qualities. Previous research contends that manifest data can provide valuable quantitative descriptors of taxi travel. This thesis attempts to describe taxi travel by quantifying trip characteristics; the shortcomings of using manifest data are discussed and the results are reported. The taxi operations results are then compared for weekend and weekday travel and also for airport and non-airport bound travel. Several key differences between these groups of taxi trips are discussed.
Next, an investigation of the relationship between mass transit facilities and taxi travel is conducted. Because taxis provide a complementary yet competing public transportation service to mass transit, it is hypothesized that examining the proximity to transit options and the timing of taxi trips can provide insight to the perceived gaps in mass transit services. However, the data show that simply examining geographic or temporal characteristics of taxi trips does not define clear relationships between transit facilities and taxi use. Instead, the results suggest that other variables such as land use and vehicle access may hold a greater influence over the generation of taxi trips.
Despite the difficulty in using manifest data to determine gaps in transit, the data collected by taxi regulators could have numerous applications for planners. Possible applications for the type of taxi data used in this research are explored and a potential data flow for agencies is proposed.Master of Science
2
Du, Preez Jacobus Frederick. "The integration of informal minibus-taxi transport services into formal public transport planning and operations - A data driven approach." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29885.
Повний текст джерелаАнотація:
The MiniBus Taxi (MBT) mode is poorly understood by planning and operational authorities, yet plays a big role in the economies of developing countries transporting the workforce to and from their places of employment and offering employment to thousands in the operations of these services, as well as the numerous rank-side services and amenities offered to patrons. In recent years, research focussed on mapping paratransit services, including MBTs, in cities of the developing world has contributed significantly to the understanding of the mode in terms of its spatial extent in its respective service areas. In South Africa, experience has shown that the wholesale replacement of MBTs with scheduled services is an unattainable goal. Instead, planning authorities and researchers have, more recently, shown interest in investigating feasible methods of integrating the scheduled and unscheduled services as hybrid planned-trunk and paratransit-feeder networks. The objective of this research is to present the case for simple methods of planning and carrying out onboard surveys of paratransit services to classify and to better understand the operations of individual routes, identified route classes, the network as a whole, as well as revealed passenger demand for the services and, ultimately, how this information can be wielded in the planning and implementation of hybrid routes or networks. The data central to this study consist of onboard captured MBT data, which was collected with a public transport data capturing application using GPS enabled smartphones in the City of Cape Town from April to August 2017 as part of a City of Cape Town’s Transport and Urban Development Authority (TDA) data collection project. The purpose of the project was to clarify the actual extent of MBT services within the City and to improve the representation of the MBT mode in the City of Cape Town’s travel demand model. An Android smartphone application, purpose-built for collecting operational information onboard public transport vehicles, was used to collect spatial and temporal data on the operations of a sample of active MBT routes in Cape Town. The application, which saw some functionality updates specifically for the project, was used to collect the following information per MBT trip:
· Location of stops;
· Time of arrival and departure at stops;
· Number of passengers boarding and alighting at each stop;
· The relative boarding and alighting stop of each specific passenger;
· The amount paid in fare money per passenger at each stop;
· The actual path travelled by the vehicle as a GPS route trace; and
· The origin and destination route description of each route captured.
It is estimated that there are more than 800 active and operational routes in the Cape Town. The objective of the data collection project was to survey each one of these routes for a prespecified number of trips. As the project was still underway when this research was carried out, the information listed above collected for a sample of trips for 278 routes (556 if the reverse direction is considered as a unique route designation) formed the basis of this study. During the course of this study, the analyses of these data have shown that while the operational characteristics of individual routes are relatively consistent and stable, it is possible to distinguish between different service typologies within the larger route network. From the raw data structure listed above, the operational characteristics that were calculated for each trip and aggregated at the route level included:
· Trip and route distances;
· Average operating speeds;
· Travel times;
· Number of stops per trip;
· Load factors between stops along the route; and
· Fare rates and trip revenues.
In addition to the identification of the operational characteristics of the MBT network, service classes and routes, the outcomes of the study include providing a framework of methods for the collection, extraction, cleansing, analysis and visualisation of the data. It also includes the identification of metrics which are key in describing the difference in service types. The descriptive operational characteristics that were calculated for each trip record, inbound and outbound per route, were evaluated to establish whether they can be used to determine if different service typologies can be observed in the data. It was found that simple k-means clustering procedures may be used to classify the routes into separate, distinguishable service classes. For the purpose of this study, it was decided, nominally, that the classification should be executed for three classes. Three was subjectively considered a good value to be inclusive of traditional Trunk and Feeder or Distribution, route types as well as the possibility of the existence of a yet to be defined third type. The clustering procedures were carried out for different combinations of the operational variables for which the most consistent results were obtained for the combination distance – stop density1 – passenger turnover. Analysis of the within-class operational characteristics indicates that these three service classes clearly differ in terms of their stop frequencies, distances, speeds and their spatial network coverage.
The study furthermore provides evidence that the understanding of the MBT network and sub-networks of service classes within this network, including its interaction with other public transport modes and infrastructure, provides planning and operating authorities with key information for effectively planning and implementing hybrid networks. Finally, the study demonstrates many additional insights can be garnered from these data by implementing improved statistical sampling and survey methods at the route level and by analysing aspects of the data that were not considered central to the research. These aspects include route adherence studies, origin – destination studies and methods of expanding the onboard data samples accurately by marrying it with data collected during static rank departure and arrival counts. Ultimately, the study shows that an unprecedented knowledge of the operations of MBT routes and networks may be obtained through detailed yet simple analysis of onboard data and that this knowledge may be very useful in the planning and operations of integrated public transport networks.
3
Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.
Повний текст джерелаАнотація:
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.
4
Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.
Повний текст джерелаАнотація:
The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central to the term "mining operations" is the term "mineral", which is not defined in the ITA, nor does it have an ordinary fixed meaning. SA courts have further not authoritatively dealt with the meaning of "mining operations" despite being presented with the opportunity to do so in recent case law. This legal uncertainty is further fuelled by a recent draft interpretation note issued by the South African Revenue Service ("SARS"), expressing the view that quarrying operations for inter alia clay for brickmaking and limestone for the manufacture of cement, do not constitute "mining operations". Practically, this legal uncertainty may act as a deterrent to mining companies incurring capital expenditure, essentially curbing the development of the SA mining industry. This study seeks to analyse the different meanings attributed by SARS, SA academic writers and SA courts to the definition of "mining operations" (and the related meaning of "mineral") for income tax purposes. The purpose of this analysis is to determine whether the extraction of clay for brickmaking and limestone for the manufacture of cement constitutes "mining operations". Against this background, Australian legislation and case law on the interpretation of the term "mining operations" and "mineral" will be studied in order to draw a comparison between SA and Australia's treatment of "mining operations". This study further interprets the meaning of "mining operations" through the application of the Savignian interpetation model in terms of which it is concluded that useful guidance can be sought by SA from Australian jurisprudence when interpreting the meaning of the term "mining operations" for income tax purposes and that the purposive test applied in Australia should be adopted by SA courts. Based on the application of this guidance, the key finding of this dissertation is that the extraction of clay for brickmaking and limestone for the manufacture of cement should in principle qualify as "mining operations" and that the capital expenditure incurred in this regard should be eligible for the 100% capital expenditure allowance.
5
Nessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.
Повний текст джерелаАнотація:
This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abroad make more extensive use of repurchases than dividends when making distributions to shareholders. This study contributes to our understanding of the impact of the current U.S. worldwide tax system on U.S. MNCs' real decisions.
6
Zissimos, Ben. "Issues of international tax and trade policy conflict and co-operation." Thesis, University of Warwick, 2003. http://wrap.warwick.ac.uk/2665/.
Повний текст джерелаАнотація:
Chapter 2, titled "Hotelling Tax Competition" shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an equilibrium exists, differentiation of public good provision is maximized. Non-existence of equilibrium, which is possible, is a metaphor for intense tax competition. The chapter also shows that, to some extent, perfect tax discrimination presents a solution to the existence problem created by Hotelling tax competition, but that the efficiency problem of Hotelling tax competition is exacerbated. Chapter 3 shows how the institutional rules imposed on its signatories by the GATT created a strategic incentive for countries to liberalize gradually. Ree trade can never be achieved when punishment for deviation from a trade agreement is limited to a 'withdrawal of equivalent concessions' , the most severe form of punishment allowed (Article XXVIII). Retaliation is not allowed to entail higher tariffs than those set by the initial deviant. If, in addition, tariff bindings (Article 11) limit an initial deviation from an agreement in a similar way, then efficient self-enforcing tariff reductions must proceed in a series of steps or 'rounds'. Chapter 4 provides an answer to the question "Why are trade agreements regional? " It argues that free trade agreements (FTAs) are regional because, in their absence, optimal tariffs are higher against (close) regional partners than (distant) countries outside the region. Optimal tariffs shift rents from foreign firms to domestic citizens. Lower transport costs imply higher rents and therefore higher tariffs. So regional FTAs have a higher payoff than non-regional FTAs. Therefore, only regional FTAs may yield positive gains when sponsoring an FTA is costly. To analyze equilibrium, standard theory of non-cooperative networks is extended to allow for asymmetric players. Naive best response dynamics show that 'trade blocks can be stepping blocks' for free trade.
7
Sedláčková, Sylvie. "Operativní a finanční leasing vozidel (účetní a daňový pohled)." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202041.
Повний текст джерелаАнотація:
The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.
8
Chang, Audrey M. B. A. Massachusetts Institute of Technology. "Balancing tax incentives with operational risks in captive overseas production facilities." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49790.
Повний текст джерелаАнотація:
Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Manufacturing Program at MIT, 2009.Includes bibliographical references (p. 92-94).
Due to the general macroeconomic downturn, many companies have turned to offshoring - sending a function overseas - to reduce production costs. While some companies elect to outsource overseas production to outside companies, many companies choose to keep production in-house and therefore create captive production facilities overseas. In many countries, the government will provide financial incentives (e.g. tax breaks, loans, subsidies) to certain companies in exchange for creating employment opportunities and industry knowledge within their borders. These financial incentives may tempt companies to shift more and more functions overseas; however, in many cases, there are significant operational risks involved with shifting functions overseas. This thesis uses a six-month project as a case study for discussing ways to weigh financial benefits against operational risks. The project was conducted at the European headquarters of Spirit AeroSystems, the largest independent designer and manufacturer of independent aerostructures for the commercial aircraft industry. Spirit Europe recently launched a greenfield factory in Malaysia. Malaysia was selected as the factory site for a variety of reasons; among which was a long term tax incentive. This thesis describes the process and tools used to select an optimal transfer pricing relationship (i.e. scope of work to be performed overseas) and transaction methodology that would best monetize the long-term tax incentive without incurring unacceptable levels of operational risk.
(cont.) A comprehensive functional analysis was conducted to understand operational risk and economic value. Next, a Monte Carlo simulation was created to better understand project profitability. The results from the functional analysis and the Monte Carlo simulation are united to identify the optimal transfer pricing structure and methodology. The unintuitive result is that, for both operational and financial reasons, the scope of work transferred to the low tax jurisdiction (in this case, Spirit Malaysia) should be fairly limited for existing contracts.
by Audrey Chang.
S.M.
M.B.A.
9
TURINA, ALESSANDRO. "Information based administrative tax co-operation: consolidating standards, emerging actors and evolutionary perspectives." Doctoral thesis, Università Bocconi, 2013. https://hdl.handle.net/11565/4054337.
Повний текст джерела
10
Chen, Chao. "Understanding social and community dynamics from taxi GPS data." Phd thesis, Institut National des Télécommunications, 2014. http://tel.archives-ouvertes.fr/tel-01048662.
Повний текст джерелаАнотація:
Taxis equipped with GPS sensors are an important sensory device for examining people's movements and activities. They are not constrained to a pre-defined schedule/route. Big taxi GPS data recording the spatio-temporal traces left by taxis provides rich and detailed glimpse into the motivations, behaviours, and resulting dynamics of a city's mobile population through the road network. In this dissertation, we aim to uncover the "hidden facets" regarding social and community dynamics encoded in the taxi GPS data to better understand how urban population behaves and the resulting dynamics in the city. As some "hidden facets" are with regard to similar aspect of social and community dynamics, we further formally define three categories for study (i.e. social dynamics, traffic dynamics, and operational dynamics), and explore them to fill the wide gaps between the raw taxi GPS data and innovative applications and smart urban services. Specifically, 1. To enable applications of real-time taxi fraud alerts, we propose iBOAT algorithm which is capable of detecting anomalous trajectories "on-the-fly" and identifying which parts of the trajectory are responsible for its anomalousness, by comparing them against historically trajectories having the same origin and destination. 2. To introduce cost-effective and environment-friendly transport services to citizens, we propose B-Planner which is a two-phase approach, to plan bi-directional night bus routes leveraging big taxi GPS data. 3. To offer a personalized, interactive, and traffic-aware trip route planning system to users, we propose TripPlanner system which contains both offline and online procedures, leveraging a combination of Location-based Social Network (i.e. LBSN) and taxi GPS data sets. Finally, some promising research directions for future work are pointed out, which mainly attempt to fuse taxi GPS data with other data sets to provide smarter and personalized urban services for citizens
11
Silva, Marcelo Haddad. "An analysis of the factors that influence per-seat, on-demand air taxi operational costs using very light jets." Instituto Tecnológico de Aeronáutica, 2006. http://www.bd.bibl.ita.br/tde_busca/arquivo.php?codArquivo=2914.
Повний текст джерелаАнотація:
Currently, business aviation is giving rise to a new market in aeronautical industry: the on-demand, per-seat air taxi service. Improved technology, higher efficiency and lower airport fees (due a transition to secondary airports) have promoted the use of business jets as a more popular means of transportation. In this model, Very Light jets offer an alternative option for distances flown by regular airlines or even traveled by automobiles. Several established manufacturers such as EMBRAER and Cessna have launched products to capture a market share of this new segment. There are also newer companies and startups such as Adam Aircraft industries and Eclipse Aviation that are building their first jets as competitor of the two companies above. In order to assess the competitiveness of these projects and the potential for this new market, a cost analysis tool was used to assess a hypothetical air-taxi operator in Europe using a parametric analysis. The influence of primary and secondary factors on the coast and operational margin was studied and the pricing strategy was compared to current business jet charter options from Charter X and airline tickets from Orbitz.
12
Yesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance." Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.
Повний текст джерелаАнотація:
This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.
13
Khanyile, Sonto Nomasonto. "The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/62542.
Повний текст джерелаАнотація:
This contribution is an analysis of certain provisions of the Tax Administration Act 28 of 2011 (TAA). The TAA is aimed at consolidating all the provisions on tax administration, such as the provisions on search and seizure operations which are administered by the South African Revenue Service, which were in various tax Acts such as the Income Tax Act 58 of 1962, the Value Added Tax Act 89 of 1991, the Transfer Duty Act 40 of 1949 and the Estate Duty Act 45 of 1955. This dissertation examines whether the promulgation of the TAA harmonized the potentially unconstitutional search and seizure provisions that existed prior to the TAA.
This research critically analyses the rights of taxpayers in terms of the 1996 Constitution of The Republic of South Africa against the powers awarded to SARS in terms of the TAA. This dissertation is aimed at establishing whether the promulgation of the TAA protects the taxpayers' constitutional rights to privacy. Particular reference is made to the powers the Commissioner has in relation to search and seizure with or without a warrant. This research also includes a comparative analysis with the United States, and analyses how this country deals with search and seizure under U.S. income tax law. Specific reference in this regard is made to searches without a warrant. In this comparative analysis it is discovered that in the U.S, the Internal Revenue Service (IRS) is given the powers to conduct search and seizure if a tax crime has been committed and the challenge is finding a balance between the powers given to the IRS and the rights as entrenched in 4th Amendment of the U.S. Constitution.
This research concludes with a finding that the TAA does not adequately protect taxpayers' rights and the powers conferred to SARS officials place taxpayers in a vulnerable position. In conclusion it is suggested that the recently established Tax Ombudsman must be vigilant in ensuring that the powers given to SARS by the TAA are not abused at the cost of the taxpayers.Mini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
14
Zima, Steven C. "Tax-exempt Hospitals in the Context of a Transforming Healthcare Industry: A Risk-Based Audit Approach." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/613.
Повний текст джерелаАнотація:
This thesis explores current trends in the healthcare market as they relate to risks faced by small to medium-sized tax-exempt community hospitals and hospital systems. The topics and trends covered are divided into three overarching categories: compliance risk, reputational risk, and operational risk. Compliance risk explores electronic medical records and the meaningful use requirement, the switch to ICD-10, RN-to-patient staff ratios, and litigation under the False Claims Act. The reputational risk section involves a discussion of actions which can be leveraged to improve reputation, community outreach programs and charity care, and actions which hurt reputation, litigation arising from mal-practice and wage-an-hour lawsuits. The reputational risk section also includes a discussion of how providers can leverage quality care to build a reputation in the context of a payment for value system of reimbursement. Operational risk includes a discussion of: the Affordable Care Act specifically accountable care organizations and the Value Based Purchasing Program for Medicare reimbursements; competition to community hospitals, for-profit organizations and specialty hospitals; challenges associated with raising revenues; challenges associated with cutting costs; a discussion of the viability of stand-alone hospitals in current market conditions; and a discussion of internal controls especially as it relates to physician peer review. The market trend of healthcare payers demanding value rather than simply volume from providers is discussed in depth throughout the paper. The ultimate goal is to look at these risks and trends from the viewpoint of an auditor working under the business understanding approach, a manager, and a board member.
15
Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.
Повний текст джерелаАнотація:
Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).
16
Li, Xuerui. "The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System." Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/143954.
Повний текст джерелаАнотація:
This thesis investigates the impact of foreign operations and foreign ownership on corporate tax avoidance of listed Australian companies and large Australian companies owned by foreign multinational enterprises (MNEs) in the Australian dividend imputation system. With dividend imputation, listed Australian companies can ‘pass’ their corporate income tax to shareholders as a tax credit (franking credit) to offset shareholders’ personal tax liabilities. Therefore, listed Australian companies may not have strong incentives to engage in costly tax avoidance arrangements. However, only domestic income tax payments can be attached to dividends as franking credits, and only domestic shareholders can claim the franking credits received as tax offset. Thus, the corporate tax avoidance-reducing effect of dividend imputation may be undermined by foreign operations (which are subject to foreign taxes) and foreign ownership. Three empirical studies are carried out to investigate the corporate tax avoidance-reducing effect of the dividend imputation system in a comprehensive manner. The first study provides an overview of the impact of franked dividend distributions, foreign operations, and foreign ownership on corporate tax avoidance of listed Australian companies. It is found that companies distributing more franked dividends or having a lower proportion of foreign ownership engage in less corporate tax avoidance. No significant relationship between foreign operations and corporate tax avoidance is found, possibly due to listed Australian companies shifting foreign profits to Australia (inward profit shifting) in order to pay Australian income tax to frank their dividends. The second study focuses on the relationship between foreign operations and corporate tax avoidance. It examines if listed Australian companies with mainly domestic ownership but with foreign subsidiaries take advantage of the tax rate differentials across countries to reduce their worldwide tax liabilities. The results show that companies with subsidiaries in low-tax countries, or high-tax countries, or both, have similar worldwide tax liabilities compared to their counterparts without such subsidiaries. The findings provide further indirect evidence to support the ‘inward profit shifting’ conjecture. The third study focuses on the relationship between foreign ownership and corporate tax avoidance. It examines whether large foreign-owned Australian companies (FOACs) which are subsidiaries of foreign MNEs engage in intra-group transfer pricing and thin capitalisation to avoid Australian tax in comparison with domestic-owned listed Australian companies (DOLACs) which have little incentives to do so. The results show that FOACs use intra-group transfer pricing and pay high interest rates on intra-group debts to shift profits out of Australia to reduce their Australian tax liabilities, which are manifested in their lower gross profit margins and operating profit margins, higher interest expenses but not higher leverage ratios, as well as lower pre-tax profits and income tax expenses in comparison with DOLACs. The thesis contributes to the literature by documenting how foreign operations and foreign ownership shapes the tax avoidance behaviours of large companies in the Australian dividend imputation system. It also has significant policy implications for countries and organisations considering integrating corporate and shareholder taxes and formulating rules and regulations to tackle corporate tax avoidance.
17
Coelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.
Повний текст джерелаАнотація:
1. The scope for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to analyse the various attempts at multilateralism, investigate the theoretical reasons behind the perceived dominance of bilateralism in tax relations, and assess the scope for potential multilateral issues in the international tax law environment. 2. The tax and exchange control consequences of virtual currency transactions in South Africa: There is seemingly little research on how virtual currencies might be affected by domestic tax laws, or whether there should be a new tax regime implemented specifically for virtual currencies. This paper looks at how virtual currencies fit into the South African legislature and tax authorities' current tax and exchange control regime, as well as the problems this presents. It then compares that stance to select foreign jurisdictions before arriving at a conclusion at how the problems faced in South Africa might be better resolved. This results in a finding that while legislative measures might need to be taken in the future, it might only be an urgent necessity for the purposes of Exchange Control.
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Hepfer, Bradford Fitzgerald. "A closer examination of the book-tax difference pricing anomaly." Diss., University of Iowa, 2016. https://ir.uiowa.edu/etd/3096.
Повний текст джерелаАнотація:
In this study, I examine whether the pricing of book-tax differences reflects mispricing or a priced risk factor. I provide new evidence that temporary book-tax differences are mispriced by developing portfolios that trade on the information in book-tax differences for future accruals and cash flows. I develop and test predictions on whether book-tax difference mispricing is the value-glamour anomaly in disguise. Both signals of mispricing relate to firm growth and, thus, both may capture mispricing due to over-extrapolation of realized growth to future growth. I find that the book-tax difference pricing anomaly is subsumed by the value-glamour anomaly. Specifically, trading on the information in book-tax differences does not yield incremental returns relative to a value-glamour trading strategy. Hence, mispricing associated with book-tax differences relates more generally to the mispricing of expected growth as extrapolated from past growth.
19
Cramer, Lowell James. "An after tax economic analysis of home equity conversion for the elderly." FIU Digital Commons, 1994. http://digitalcommons.fiu.edu/etd/2654.
Повний текст джерелаАнотація:
The FHA program to insure reverse mortgages has brought additional attention to the use of home equity conversion to increase income to the elderly. Using simulation, this study compares the economic consequences of the FHA reverse mortgage with two alternative conversion vehicles: sale of a remainder interest and sale-leaseback. An FHA insured plan is devised for each vehicle, structured to represent fair substitutes for the FHA mortgage. In addition, the FHA mortgage is adjusted to allow for a 4 percent annual increase in distributions to the homeowner. The viability of each plan for the homeowner, the financial institution and the FHA is investigated using different assumptions for house appreciation, tax rates, and homeowners’ initial ages. For the homeowner, the return of each vehicle is compared with the choice of not employing home equity conversion. The study examines the impact of tax and accounting rules on the selection of alternatives. The study investigates the sensitivity of the FHA model to some of its assumptions.
Although none of the vehicles is Pareato optimal, the study shows that neither the sale of a remainder interest nor the sale-leaseback is a viable alternative vehicle to the homeowner. While each of these vehicles is profitable to the financial institution, the profits are not high enough to transfer benefits to the homeowner and still be workable. The effects of tax rate, house appreciation rate, and homeowner's initial age are surprisingly small. As a general rule, none of these factors materially impact the decision of either the homeowner or the financial institution. Tax and accounting rules were found to have minimal impact on the selection of vehicles. The sensitivity analysis indicates that none of the variables studied alone is likely to materially affect the FHA’s profitability.
Although none of the vehicles is Pareato optimal, the study shows that neither the sale of a remainder interest nor the sale-leaseback is a viable alternative vehicle to the homeowner. While each of these vehicles is profitable to the financial institution, the profits are not high enough to transfer benefits to the homeowner and still be workable. The effects of tax rate, house appreciation rate, and homeowner's initial age are surprisingly small. As a general rule, none of these factors materially impact the decision of either the homeowner or the financial institution. Tax and accounting rules were found to have minimal impact on the selection of vehicles. The sensitivity analysis indicates that none of the variables studied alone is likely to materially affect the FHA’s profitability.
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Miko, Susan. "THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS." Bowling Green State University / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182.
Повний текст джерела
21
Lelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.
Повний текст джерелаАнотація:
This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.
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Ramos, Gárate Rosa. "La comisión mercantil de fuente extranjera en operaciones multinivel y su influencia en el Impuesto a la Renta de tercera categoría persona natural domiciliada. caso Herbalife, Lima Metropolitana 2017." Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1436.
Повний текст джерелаАнотація:
La presente tesis muestra cómo la comisión mercantil de fuente extranjera en operaciones.
Multinivel generada por Persona natural domiciliada influye en el Impuesto a la Renta de tercera categoría. Para la presente investigación se toma el caso de la Empresa Herbalife, se muestran
cómo operan estas empresas y como permite que las personas naturales obtengan ingresos(comisiones) del exterior y decir que por desconocimiento y falta de información no declaran en
el régimen que le corresponde y que esto podrían afectar significativamente en su economía al afrontar contingencias tributarias
This thesis shows how the commercial commission of foreign source in operations
Multilevel generated by natural person domiciled influences the Third Income Tax
category. For the present investigation the case of the Herbalife Company is taken, shown
how these companies operate and how they allow individuals to earn income
(commissions) from abroad and say that due to lack of knowledge and lack of information they do not declare
the regime that corresponds to it and that this could significantly affect its economy face tax contingencies
23
Felber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.
Повний текст джерела
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Mur, Valdivia Miguel. "Gastos pre-operativos: su tratamiento en el impuesto a la renta." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108899.
Повний текст джерелаАнотація:
Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses.María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.
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Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.
Повний текст джерелаАнотація:
This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the realized tax benefit deviates from the firm's expected cost, stock option exercise results in unanticipated changes in the cash taxes paid. The cash effective tax rate (CASHETR), a common measure of tax avoidance, reflects both the anticipated and unanticipated cash tax savings from employees' exercise of stock options. CASHETR's inclusion of unanticipated cash tax savings mismeasures intentional tax avoidance.
Using both parametric and non-parametric analysis I show that the unanticipated tax benefit from employees' stock option exercise can cause firms to be identified as more aggressive tax avoiders. I also show that, among other differences, firms with greater unanticipated tax benefits from employees' exercise of stock options are more profitable, are less levered, have more extensive R&D, and have larger market-to-book ratios. Because these firm characteristics are often used as controls in studies of tax avoidance, the relationship between them and CASHETR's mismeasurement of intentional tax avoidance creates an endogeneity problem for researchers and could lead to incorrect inferences.
I use a research simulation to inform researchers of an implication of this endogeneity concern when CASHETR is used to measure firms' intentional tax avoidance. I construct a hypothetical firm characteristic that is correlated to varying degrees with stock growth. This hypothetical firm characteristic represents a number of firm operating characteristics that could be variables of interest in studies of tax avoidance. Using a common model of tax avoidance, I test the null hypothesis that this hypothetical firm characteristic is not a determinant of tax avoidance. I show CASHETR's inclusion of the unanticipated tax benefits from employees' exercise of stock options leads to inflated rejection rates of the null hypothesis and can change inferences about determinants of intentional tax avoidance.
Tax avoidance researchers can avoid the problems caused by the unanticipated tax benefit from stock options in two ways. First, they can use the effective tax rate for financial reporting purposes (GAAPETR). Because the financial reporting rules prohibit firms from including the unanticipated tax benefit from stock options in the calculation of the firm's tax expense, the unanticipated tax benefit from stock options does not affect GAAPETR. Second, researchers can use the excess tax benefit from the exercise of stock options disclosed by firms to adjust CASHETR to remove these unanticipated cash tax savings (CASHETRWITHOUT).
The second essay in this dissertation examines the difference between firms' recognized and realized costs from stock option compensation. Under ASC 718 a firm recognizes the estimated value of stock options at their grant date as an expense for financial reporting purposes. This estimate often differs from the realized cost of the stock options, which consists of the cash proceeds forgone because the stock is issued to an option holder at a below-market exercise price. When ASC 718 was implemented, critics contended that these reporting rules allowed firms to avoid recognizing the full amount of wealth transferred from shareholders to employees.
Consistent with this concern, I find that the realized cost of stock options exceeds the recognized cost of options for the median firm in my sample by $0.99 million, or 1.46 percent of pretax book income, in each year of my sample period. This translates into a wealth transfer from shareholders to employees in each year of my sample period of three cents per share in excess of recognized costs for the median firm. I also find that the realized cost from stock option compensation exceeds the recognized cost by $7.8 million, or 4.96 percent of pretax book income, in each year of my sample period for twenty-five percent of firms. The shareholders of these firms are transferring to employees 11.58 cents per share in excess of the recognized cost of stock options in each year of the sample period. Overall, these results suggest that firms using stock option compensation generally avoid recognizing the full realized cost of stock options.
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Braga, Raquel Xavier Vieira. "Investigando a operatividade das imunidades tributárias." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/152874.
Повний текст джерелаАнотація:
A presente dissertação examina o instituto jurídico da imunidade tributária. Para tanto, dedica-se na primeira parte à sua definição, razão pela qual analisa o uso da palavra imunidade, preparando o trabalho para investigar a espécie normativa na qual a imunidade tributária está inserida. A partir de então, analisa a forma de atuação da norma imunizante. Compreendidos o conteúdo, os fundamentos e as características das imunidades, realiza a definição conceitual de imunidade tributária, o que permite partir para segunda parte do trabalho: seu estudo classificatório. Nele, investiga-se a operatividade das imunidades tributárias da seguinte forma: primeiramente, é examinada a forma de direcionamento da norma; em segundo lugar, analisa-se como a norma imunizante se manifesta no texto constitucional; em terceiro lugar, reflete-se sobre a abrangência da norma quanto às espécies tributárias e às situações as quais a norma alcança; num quarto momento, investiga-se a força normativa das imunidades tributárias para, na quinta etapa, debruçar-se sobre a eficácia normativa da imunidade tributária; e, por fim, o trabalho analisa o seu modo de interpretação, examinando os critérios sistemáticos que controlam a interpretação da norma imunizante.This paper examines the legal institute of tax immunity. In order to do such, it dedicates on the first step to define tax immunity, which reason is to analyse the use of the word immunity to investigate the type of standard which tax immunity is inserted. As a result, it analyses the acting form of the immunizing rule. After understanding the content, the aims and the characteristics of the immunities, this work defines the concept of the tax immunity which leads to its classificatory study, the second step of this paper. This study investigates the operativity of the immunities in this way: first, examines the direction’s form of the rule. Second, analyses the rule’s manifestation in constitutional terms. In a third moment, reflects about the rule’s coverage related to taxes sorts and the situations which the rule achieves. Moreover, investigates the rule’s strength of the tax immunity. Furthermore, examines the efficacy of the tax immunity. Finally, the analysis is focused on its interpretation type, that investigates the systematic criteria which controls the interpretation of the immunizing rule.
27
Elliott, Sarah. "The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25267.
Повний текст джерелаАнотація:
Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended until the resolution of a dispute regarding the liability for the said tax debt. This is known as the 'pay now argue later' principle. The objectives of this research were to analyse the development of the 'pay now argue later' principle in South African tax law, to provide an overview of the content and operation of section 164 of the TAA, to compare the principle and its purpose with civil debt enforcement procedures and, lastly, to test the principle against the Constitution of the Republic of South Africa, 1996 (the Constitution), specifically the right of access to courts. The underlying theme of this research is the recognition of taxpayers' rights in South Africa, specifically the interplay between the powers of the fiscus and the rights of taxpayers. In order to achieve the abovementioned objectives, this research examined the development of the 'pay now argue later' principle from its first appearance in section 88 of the Income Tax Act and section 36 of the VAT Act to its subsequent incorporation into the Tax Administration Bill 11 of 2011 and, ultimately, into section 164 of the TAA. It was concluded that the development of the 'pay now argue later' principle, from its first appearance in the Income Tax Act in 1962 and the VAT Act in 1993 until their repeal in 2011, was relatively minor save for in 2009, during which year there was a marked change in the structure of this principle with the inclusion of the so-called 'suspension rule'. This research provided a practical overview and understanding of the operation of the 'pay now argue later' principle in terms of section 164 of the TAA, specifically focusing on the suspension rule. This research further compared the 'pay now argue later' principle with civil debt enforcement procedures, specifically provisional sentence and summary judgment. It was concluded that the 'pay now argue later' principle is an exception to the ordinary rules governing civil debt enforcement proceedings. Lastly, this research placed the 'pay now argue later' principle under constitutional scrutiny, specifically whether its application infringes on the right of access to courts of taxpayers. It was found that the 'pay now argue later' principle infringes a taxpayer's right of access to courts, but this limitation is justified in terms of section 36 of the Constitution.
28
Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.
Повний текст джерелаАнотація:
Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activities within the mail-returns handling process. A thorough investigation of the Swedish Tax Agency process was carried out, primary (core) business process was identified. We examined the supporting processes and how they can affect the primary process performance, and we defined the activities associated with mail-returns handling process and the costs incurred, which led to having a fact-sheet that examined the entire process. Process mapping for the current state was carried out and Root Cause Analyses was performed. We identified root causes of the problem and process elements with high improvement potential, and we presented an optimisation proposal for the current state. Based on the optimisation proposal, an improvement proposal for the whole process was developed. Some of the notable attributes of this redesigned strategy were substantial cost savings and reduced process time. The proposal was approved by the Swedish tax agency and practical implementation is initiated.
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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
Повний текст джерелаАнотація:
This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.
30
Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
Повний текст джерела
31
Hansen, Karin. "Blandad momsverksamhet : En flerfallstudie som jämför verkligheten med teorin." Thesis, Örebro University, Örebro University, Swedish Business School at Örebro University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-5919.
Повний текст джерелаАнотація:
Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamheten delas in tre delar; momspliktig, momsfri och blandad. I den momsfria delen får inga avdrag göras medan fullt avdrag får göras i den momspliktiga. I den blandade verksamheten sker avdrag genom fördelningsnycklar.
Syftet med studie var att se hur verkligheten stämmer överens med de teoretiska idéerna. Författaren har valt att göra en flerfallsstudie med ett juridiskt synsätt. Empiriskt material har samlats in genom semistrukturerade intervjuer för att skapa en mångsidig bild av mervärdesskatten och blandade verksamheter. Resultatet visar att verkligheten är mer komplext än vad teorin beskriver. Studiens teoretiska referensram består av lagar, beskattningsmyndighetens uppbyggnad, EG-rätt och anpassning av Svenska lag till denna och slutligen täcker referensramen viss redovisningsteori när det gäller blandad verksamhet.
Analysen är en tolkning av intervjusvaren som ställts mot referensramen för att se hur de stämmer överrens med varandra eller inte stämmer överrens. Författarens slutsatser av arbetet berör skillnader mellan empirin och teorin. Slutsatserna berör även vad som påverkat uppkomsten av dessa skillnader. Författarens slutsats är att den teoretiska basen stämmer till viss del med den empiriska verkligheten hos redovisningsbyråerna och att redovisningsbyråerna ställer högre krav på företagarens redovisning än förväntat. Författarens slutsats är att fastighetsbolagens verklighet inte stämmer överrens med den teoretiska basen då samma fördelningsnyckel används på hela verksamheten. Mervärdesskattedirektivets uppgift om uppdelning efter årsomsättning i respektive verksamhet frångås då yta är den vanligaste fördelningen enligt författarens slutsats.
Nyckelord: Redovisning, mervärdesskatt, blandad verksamhet, fastigheter, momsfri verksamhet, momspliktig verksamhet
Added-value tax was introduced in Sweden January 1st 1969 through legislation and the term is shorted as VAT. 1994, the year before Sweden's entry to the European Union, the VAT legislation was adapted and reformed. The added-value tax is always 25 percentages if nothing else is stated. The customers pay VAT to the company and the company's task is to deliver this money to The Swedish Tax Agency, the company pays the difference. A lot of companies conduct business that are blended which means that there are activities that are both free of VAT and activities where VAT has to be accounted for. Added-value tax that needs to be accounted for qualifies the company for deduction or payback of the VAT. The company's operation can be divided into three areas; free of VAT, VAT needs to be accounted for, and blended. The area that is free of VAT allows no deduction while in the other full deduction needs to be done. In the blended area the deductions are made through something called distribution keys.
The purpose of the study is to see how the empirical world harmonize whit the existing theoretical base. The author has chosen to conduct a case study that involves more than one case. The study is based on a legal perspective and the collection of the empirical material is conducted through semi-structured interviews. The reason is to provide a versatile picture of VAT and the blended area. The results demonstrate that reality, in other words empiric, is more complex than the theory describes it. The theoretical base describes legislation, the framing of the Swedish Tax Agency, European Community legislation and the adoption to EC in Swedish legislation. Also some specific accounting theories are mentioned that concerns the case study and the blended area of a company.
The analyze is an interpretation of the interviews put against the theoretical base to see how well they coincide or not. The authors conclusion of the study concerns differences between the empirical world and the theory. The authors conclusion is that the real estate concerns empirical world is different towards the theory because they only use one distribution key at all blended area instead of diversify in distribution keys. European Community endorse annual turnover as distribution key and Swedish legislation deviate from that because they endorse area as distribution key.
Keywords: Accounting, added-value tax (VAT), blended areas/operations, real estate, VAT free areas/operations, VAT accountable areas/operations.
32
Bovijn, Silke. "Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17961.
Повний текст джерелаАнотація:
Thesis (MComm)--Stellenbosch University, 2011.ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration Bill (the TAB) contains the new provisions on search and seizure that will replace section 74D of the Act. In this assignment, the concept of search and seizure was examined by considering the cases, academic writing and other material on the topic. The objectives were to analyse the development of search and seizure in South African income tax law, to provide a basic understanding of the warranted and warrantless search and seizure provisions of the Act and the TAB, to determine their constitutionality and to determine the remedies available to a taxpayer who has been subject to a search and seizure. It was found that search and seizure has developed from warrantless under the previous section 74(3) of the Act into the requirement of a warrant under section 74D of the Act into a combination of both under the TAB. The concept of an ex parte application was analysed, which was shown to be permissible in certain circumstances under section 74D of the Act, while it is now compulsory in terms of the TAB. It was shown that the TAB closed the lacuna in the Act relating to the validity period of a warrant before it has been executed. It was, however, concluded, regarding whether a warrant expires when exercised or whether the same warrant can be used again to conduct a second search and seizure, that the position is not quite certain in terms of the Act and the TAB. It was found that there is no defined meaning of the reasonable grounds criterion, which is often required to be met in terms of the Act and the TAB, but that anyone that has to comply with the criterion must be satisfied that the grounds in fact exist objectively. The new warrantless search and seizure provisions of the TAB were analysed. It was established that warrantless search and seizure provisions are not uncommon in other statutes, but that the content thereof often differs. The new warrantless provisions were compared to the warrantless search and seizure provisions of, inter alia, the Competition Act No 89 of 1998 (the Competition Act), and it was found that the warrantless TAB provisions are not in all respects as circumscribed as those of the Competition Act and recommendations for counterbalances were made. It was concluded that the warranted search and seizure provisions of the Act and the TAB should be constitutionally valid but that the constitutionality of the new warrantless provisions of the TAB is not beyond doubt. It was furthermore found that the remedies at the disposal of a taxpayer who has been subject to a search and seizure should indeed be sufficient, but that there are no remedies available to a taxpayer to prevent injustice or harm.
AFRIKAANSE OPSOMMING: Artikel 74D van die Inkomstebelastingwet No 58 van 1962, (die Wet) verleen aan die Suid-Afrikaanse Inkomstediens die mag van deursoeking en beslaglegging, die grondliggende beginsel synde dat die Kommissaris ’n lasbrief van ’n regter moet verkry voor die deursoeking en beslaglegging kan plaasvind. Die vorige artikel 74(3) van die Wet het bepaal dat die Kommissaris self ’n deursoeking en beslaglegging kon magtig en uitvoer sonder die vereiste van ’n lasbrief. Artikel 74D van die Wet is onlangs hersien en die nuwe Belastingadministrasie-wetsontwerp (BAW) bevat die nuwe bepalings oor deursoeking en beslaglegging wat artikel 74D van die Wet sal vervang. In hierdie werkstuk is die konsep van deursoeking en beslaglegging ondersoek deur oorweging van die hofsake, akademiese skrywe en ander materiaal oor die onderwerp. Die doelstellings was om die ontwikkeling van deursoeking en beslaglegging in die Suid-Afrikaanse inkomstebelastingreg te ontleed, om ’n basiese begrip van die bepalings in die Wet en die BAW oor deursoeking en beslaglegging met en sonder ’n lasbrief te verskaf, om die grondwetlikheid daarvan te bepaal en om die remedies te bepaal wat beskikbaar is vir ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging. Daar is bevind dat deursoeking en beslaglegging ontwikkel het vanaf sonder ’n lasbrief ingevolge die vorige artikel 74(3) van die Wet tot die vereiste van ’n lasbrief ingevolge artikel 74D van die Wet tot die kombinasie van albei ingevolge die BAW. Die konsep van ’n ex parte-aansoek is ontleed, en dit blyk in sekere omstandighede ingevolge artikel 74D van die Wet toelaatbaar te wees, terwyl dit nou ingevolge die BAW verpligtend is. Daar is aangedui dat die BAW die lacuna in die Wet oor die geldigheidsperiode van ’n lasbrief voordat dit uitgevoer is, verwyder het. Daar is egter bevind, rakende die vraag of ’n lasbrief verval wanneer dit uitgevoer word en of dieselfde lasbrief weer gebruik kan word om ’n tweede deursoeking en beslaglegging uit te voer, dat daar nie sekerheid ingevolge die Wet of die BAW bestaan nie. Daar is bevind dat daar geen gedefinieerde betekenis vir die kriterium van redelike gronde is nie, waaraan dikwels ingevolge die Wet en die BAW voldoen moet word, maar dat enigiemand wat aan die kriterium moet voldoen tevrede moet wees dat die gronde inderwaarheid objektief bestaan. Die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief is ondersoek. Daar is vasgestel dat bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie ongewoon is in ander wette nie, maar dat die inhoud daarvan dikwels verskil. Die nuwe bepalings oor deursoeking en beslaglegging sonder ’n lasbrief is vergelyk met die bepalings oor deursoeking en beslaglegging sonder ’n lasbrief van, inter alia, die Mededingingswet No 89 van 1998 (die Mededingingswet), en daar is bevind dat die BAW-bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie in alle opsigte so afgebaken is soos dié van die Mededingingswet nie en voorstelle vir teenwigte is gemaak. Die gevolgtrekking is gemaak dat die bepalings oor deursoeking en beslaglegging met ’n lasbrief van die Wet en die BAW grondwetlik geldig behoort te wees, maar dat die grondwetlikheid van die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief nie onweerlegbaar is nie. Daar is verder bevind dat die remedies tot die beskikking van ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging inderdaad genoegsaam behoort te wees, maar dat daar geen remedies aan ’n belastingpligtige beskikbaar is om ongeregtigheid of skade te voorkom nie.
33
Bunnage, Grant J. "Public Dollar Private Owners; Tax Subsidies for New Stadiums in Professional Sports." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/114.
Повний текст джерелаАнотація:
The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the overall team valuation compared to teams with no public subsidy or no new stadium.
34
Barkow, Jaclyn Marie. "How Improved Training Strategies can Benefit Taxpayers Using VITA Programs." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3484.
Повний текст джерелаАнотація:
Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual provided by the IRS, and the 2013 report issued by the TIGTA concerning inaccuracy rates. Data were analyzed using Yin's approach of converging multiple types of evidence to help draw conclusions. Emergent themes included multiple training strategies, mostly dependent on the size of the VITA site; quality reviews and their critical role in ensuring the accuracy of taxes prepared at VITA sites; and annual certification requirements to help verify volunteers' understanding of tax law. Positive social change might occur when qualifying taxpayers gain access to the tax knowledge and expertise of volunteer tax preparers, resulting in more confidence in their tax situations. Underserved individuals should receive the tax credits and deductions to which they are entitled through accurate tax preparation.
35
Novotný, Ladislav. "Daňové a účetní aspekty cryptoměnových operací." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417396.
Повний текст джерелаАнотація:
This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurrency operations, including reporting, and defines recommendations mainly in accounting and tax areas. Based on this, model examples of cryptocurrency operations are created.
36
MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.
Повний текст джерелаАнотація:
This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States traditionally has been very suspicious towards international tax co-operation, since the “taxing power” (together with the “punitive power”) has always been considered one of the main expressions of national sovereignty, which would be inevitably limited or reduced in case of co-operation in assessing or collecting foreign tax claims. This approach (also known as the revenue rule) is deeply rooted in anglo-saxon common law and was considered justified by the public nature of tax provisions and by their effectiveness only within the national territorial borders, but today its validity is constantly dismissed by certain recent developments and by a new “co-operative” trend in case-law.
The research analyses the developments of international tax co-operation in light of the exchange of information and mutual assistance in the recovery of taxes, which represent two faces of the same coin. The “hard-core” of the investigation is the attempt to read the present global scenario of international tax co-operation with the specific aim of identifying tax duties as universal values, worthy of legal enforcement also outside of the territorial borders of the taxing State. At the same time, the research deals with the controversial practice of acquiring tax information abroad e.g. the recent Liechtenstein, UBS and HSBC cases, which is an extreme attempt to tackle tax evasion by acquiring data stolen from foreign-based bank accounts.
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Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.
Повний текст джерелаАнотація:
This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy public data that was unable to parse out lease-types and tax deduction use with unambiguous tax versus financial incentives. Contrary to prior studies, consistent strong evidence is provided indicating that lease choice varies with proxies for lessee firms' marginal tax rates (MTR's). Also contrary to previous research, only weak evidence is found for the role of financial reporting concerns as proxied by leverage measures. The strong results on the MTR variable, taken with the weak results on the leverage variable suggest that tax costs are a stronger influence on leasing choice than financial incentives. This general conclusion about the stronger role of tax incentives in comparison to financial reporting incentives is not consistent with the summary findings of previous research. However, these results support widely held expectations by leasing industry experts. This evidence is also consistent with beliefs about the relative efficiency of the financial market to appropriately value disclosed accounting information.
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OLIVEIRA, LEANDRO EDILBERTO TORRES DE. "THE TAX PLANNING IN THE OPERATIONS OF COMPANIES S REORGANIZATION AND HIS IMPORTANCE IN THE CREATION OF VALUE FOR THE SHAREHOLDERS: A CASE OF STUDY." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2009. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=13910@1.
Повний текст джерелаАнотація:
O número de operações de reorganização societária realizado no Brasil e os
valores envolvidos crescem constantemente, mas ainda é muito pequeno se
comparado com os EUA. Para aliviar a pesada carga tributária brasileira, bem
como manter a competitividade das empresas americanas, os gestores das grandes
companhias desses dois países investem constantemente no desenvolvimento de
estruturas que agreguem valor para os acionistas, o que se observa também em
operações de reorganização societária. Essa pesquisa tem o objetivo de analisar se
o planejamento tributário nas operações de reorganização societária em empresas
brasileiras e americanas agrega valor para os acionistas, utilizando-se a
metodologia de estudo de caso de duas operações realizadas no Brasil e uma nos
EUA. Os dados da pesquisa foram coletados através de pesquisa documental e
questionários de percepção e elaborados utilizando-se a Escala Likert. A
interpretação e análise dos dados basearam-se no referencial teórico,
fundamentado em revisão de literatura pertinente à área de estudo. Os resultados
da pesquisa evidenciaram a agregação de valor para os acionistas tanto nas
operações realizadas nos EUA como no Brasil, mas devido à harmonização da
contabilidade brasileira com a internacional, surge uma insegurança quanto à
eficácia das atuais estruturas de planejamento tributário utilizadas. Como
recomendação resultante da pesquisa, sugere-se a realização de trabalhos para o
desenvolvimento de modelos que meçam a insegurança jurídica e as possíveis
mudanças da legislação fiscal no valor da economia tributária proporcionada aos
acionistas.The number of operations of companies s reorganization accomplished in Brazil and the involved values constantly grow, but it is still very small if compared with the USA. To relieve the heavy Brazilian tax burden, as well as to maintain the competitiveness of the American companies, the managers of the great companies of those two countries constantly invest in the development of structures that join value for the shareholders, what is observed also in operations of companies s reorganization. This research has the objective to analyze the tax planning in operations of companies s reorganization in Brazilian and American companies that joins value for the shareholders, being used the methodology of study of case of two operations accomplished in Brazil and one in the USA. The data of the research were collected through documental research and perception questionnaires, elaborated being used the Escala Likert. The interpretation and analysis of the data based on the theoretical references, based in revision of pertinent literature to the study area. The results of the research evidenced the aggregation of value so much for the shareholders in the operations accomplished in the USA as in Brazil, but due to the harmonization of the Brazilian accounting with the international, insecurity appears as for the effectiveness of the current structures of tax planning used. As recommendation resulting from the research, suggests the accomplishment of works for the development of models that you/they measure the juridical insecurity and the possible changes of the fiscal legislation in the value of the proportionate tax economy to the shareholders.
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Ezeta, Carpio Sergio. "Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?" Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117319.
Повний текст джерелаАнотація:
The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).En el presente artículo, se analiza si en el supuesto que en un comprobante de pago emitido por una operación no gravada con IGV se consigne por error dicho impuesto, en aplicación de las normas sobre ajustes de la Ley del IGV, debe considerarse gravada tal operación.Al respecto, se hace una descripción del IVA, modalidad de Impuesto al Consumo que adopta el IGV, y los Aspectos de la Hipótesis de Incidencia del IGV, señalando que las normas sobre ajustes corresponden al Aspecto Mensurable, concluyéndose que la norma que identifica qué operaciones están gravadas (Aspecto Material) es el artículo 1º, motivo por el cual las normas sobre ajustes se deben interpretar partiendo de la revisión de dicho artículo y, por ello, se concluye que las operaciones no gravadas no generan IGV, aun cuando se haya consignado por error en el comprobante de pago.
40
Nkoane, Simon Setsweke. "Operations research modeling of the taxi transport between Polokwane and Mankweng in the Limpopo Province, South Africa." Thesis, 2009. http://hdl.handle.net/10386/102.
Повний текст джерелаАнотація:
Thesis (M.Sc.) (Operations Research) --University of Limpopo, 2009.This study is focused on the scheduling of minibus (taxi) transport between the City of Polokwane and Mankweng Township in the Limpopo Province of South Africa. New formulations of integer programming for taxi timetabling problems were presented. The problem is modeled as a single link transit. Hard and soft constraints have been identified. The main objective of the study is to design the best schedule that minimizes the waiting time of passengers and provides better service to the public for taxi transport on the aforementioned link. In this study the proposed solution methods managed to produce a timetable with a non-conflicting set of taxis and no consecutive assignment of one taxi to the trips within a duration time (total time traveled on a return trip between two locations). Local search algorithms such as the Genetic Algorithm are used in the research, mainly due to its flexibility and power to produce the best solution to the timetabling problems. The algorithm starts with a population of a feasible search space. Two operators: mutations and crossovers, were designed in such a way that they do not produce infeasible offspring.
National Research Foundation (NRF) in conjunction with the University of Limpopo.
41
Wu, Pei-Ju, and 吳沛儒. "Operational Behaviors of GPS-Taxi Driver." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/17610217582578156619.
Повний текст джерелаАнотація:
碩士臺灣大學
土木工程學研究所
98
Taxi drivers and passengers are normally involved in asymmetric information situation. In order to improve this situation, the concept of automatic dispatching taxi was introduced. On the taxi industry, the GPS-based dispatching system is the best way to detach taxi nowadays, but the fleet size of GPS taxi has not reached an economic scale for sustainable operation. One of the main reasons is that the dispatch logic only takes the passenger’s expectation in considering, but leave the taxi drivers’ wanted out of consideration. However, from past researches, it seems lack of the taxi drivers’ expectation. Therefore, this study aims to use GPS-taxi dispatch database to analyze taxi driver operational behaviors by data mining. To increase the breadth of research, this study uses factor analysis to explore key variables among the 12 operational variables while operating conditions, vacancy rate and operating habits are identified as key variable. Then cluster analysis is applied to classify the taxi drivers’ operational behavior into four categories, namely intelligent type, positive type, free type and passive type. To find the drivers’ business behavior of each category, this study uses the details of the original operational behavior variables and the random sampling analysis to analyze time interval between occupied and the other five variables. Finally, suggestions of improving dispatch logic for each type of drivers suggested based on their behaviors. It is expected that taking the taxi drivers and passengers into account simultaneously, the GPS dispatch system shall have the maximum performance. Moreover, it will also attract individual taxi drivers to join the GPS taxi group and then create a better GPS dispatch taxi business environment.
42
Tsai, Yen-Lin, and 蔡彥霖. "A Study of Operating Cost Estimation on Taxi Transportation." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/46376704991759897976.
Повний текст джерела
43
Hsiung, Yung-Han, and 熊永翰. "A Study on Taxi Operating Paths during Rash Hours." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/09523565255847496333.
Повний текст джерелаАнотація:
碩士德明財經科技大學
資訊科技與管理研究所
98
The traffic in Taipei area has been greatly improved recently. Because of MRT network, traffic is more convenient, but it also created a bad taxi condition in the same time. The performance of the economy is often associated with the operation of the taxi industry. People like to take taxis while they get good salary in good economy situation. Unfortunately, the world has been struck by the financial tsunami. It results a bad condition for taxi operation. In order to improve this dilemma, many scholars have tried to find the solutions. In the 1970s, the number of taxi was increase rapidly because it was not under control by the government. The increasing number of taxis caused less and less profit. In the 1980s, the government started to control the taxi quantity. The taxi profit was gradually stable. In the 1990s, that is a turning point for taxi industry. The restrictions of personal taxi license and taxi cooperatives license application was removed, it caused the number of taxis increase rapidly again. The number of taxis is now in a state of saturation so far. Taxi is a sub-transit in a metropolis, which plays an auxiliary role in the mass transit system. However, the increasing number of taxies causes the operating profit decreased. This paper discusses the taxi’s operating profit in Taipei area. The paper will divide the Taipei area into several states according to the administrative district. A mathematical model will be created by transforming the statistics data of the Transportation Ministry. According to the mathematic model, the probability, expected value and variance of each state are calculated, and a path with minimum operating profit could be generated by breadth first searching algorithm. Furthermore, the probability for an expected operating profit of the path during rush hours could be calculated by the program evaluation and review technique (PERT). This paper suggests the starting points of taxi operating paths during the rush hours to improve the operating performance. Therefore, a better operating profit could be gained.
44
Liu, Chao-Ting, and 劉昭廷. "Research on Operation Management of Scheduling Taxi in Taoyuan International Airport." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mdjuyd.
Повний текст джерелаАнотація:
碩士中央警察大學
交通管理研究所
107
In this paper we introduce the concept of airport logistics with the general focus on Taxi dispatch procedure and management at Taiwan Taoyuan Airport. The research adopts two-round field survey by giving out questionnaires regarding taxi system at the international airports, staff and vehicle controls, division of labor, charging rate, operational system, customer service and electronic dispatching system based on Delphi Method. The questionnaire applies to aviation companies, airline staff, self-discipline committee, dispatching firms, aviation police bureau, experts, and etc. The second-round survey calibrates differentials by gathering the lower consensus which are found in the first round. In conclusion, staff hold opposite opinion against the employee labor on rising workers’ rights. However, they both reach an agreement to cooperate as long as the alternated employees who have been assessed periodically. In terms of customer service, conflicts remain between two sides. According to the result, it provides a more-clear guidance and solution in the future corresponding to Taiwan Taoyuan airport taxi service, and researches dedicated in operational or managing difficulties.
45
Howard, Mary E. "Internet Usage and State Sales Tax Competition." 2007. http://trace.tennessee.edu/utk_graddiss/194.
Повний текст джерелаАнотація:
This paper examines the influence of increasing access to the Internet and increasing online purchasing on sales tax competition among the states. Prior research indicates that the tax rates set by a state’s geographical neighbors influence the tax rate set by the home state. As consumers gain access to the Internet and begin to participate in online shopping, their opportunity cost to participate in cross-border shopping decreases and their “mobility” may increase due to the ease of purchasing from vendors lacking nexus in the consumer’s home state. Thus, states may begin to respond less to the sales tax changes of their geographic neighbors and may begin to define competitors differently. I find that increases in both the percentage of the population having Internet access and the percentage of the population making online purchases influence the response of a state to its neighbors’ tax rates. Specifically, states with higher percentages of either of these measures have more positive response functions when examining the “effective Internet tax rate” definition of neighbor. States appear to respond only slightly to changes in the tax rates of their geographic neighbors.
This paper also examines the influence of Internet usage on the sales tax revenues of the states by separating the influences of cross-border shopping through traditional means and through the Internet. Research finds that consumers who live near physical borders are more responsive to tax differences than are consumers who live farther from physical borders. As more consumers access the Internet and begin to purchase goods online, all consumers may become as responsive to tax differences as are those who live near physical borders. Thus, both traditional means of cross-border shopping and cross-border shopping through use of the Internet would be expected to influence the sales tax revenues of a state. Surprisingly, I find that sales tax revenue per capita appears to increase with an increase in my measure of Internet-based cross-border shopping. This may indicate that online shopping does not act entirely as a substitute for local forms of shopping but rather represents an increase in consumption.
46
"Three essays on operations management problems under financial/tax consideration." 2015. http://repository.lib.cuhk.edu.hk/en/item/cuhk-1292103.
Повний текст джерелаАнотація:
Xue, Jiye.Thesis Ph.D. Chinese University of Hong Kong 2015.
Includes bibliographical references (leaves 135-143).
Abstracts also in Chinese.
Title from PDF title page (viewed on 21, December, 2016).
47
"Do Analysts Fully Understand the Tax Implications of Foreign Operations?" Doctoral diss., 2018. http://hdl.handle.net/2286/R.I.50491.
Повний текст джерелаАнотація:
abstract: U.S. based multinational firms are able to use foreign subsidiaries as a means to reduce their overall tax burden. As disclosure requirements are vague, there is very little useful information provided to firm outsiders to analyze a firm’s foreign operations activity and earnings. I demonstrate that even sophisticated financial statement users, financial analysts, have difficulty predicting the effective tax rate for firms with foreign operations, as evidenced by increased forecast errors for multinational firms as compared to domestic firms. I examine factors that may contribute to the increased difficulty of forecasting for multinationals and find that decreased ETR persistence and the presence of a loss may affect the difficulty of the forecasting task, but the presence or quality of management forecasts may not. The market finds tax forecasts important as evidenced by the positive response to the tax and non-tax components of earnings forecasts. This evidence is useful to investors, policy makers, and others interested in the tax activities of multinational firms.Dissertation/Thesis
Doctoral Dissertation Accountancy 2018
48
Liao, Ming-Cheng, and 廖銘正. "A Study of OBU Operation and Tax Issues in Taiwan." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/02893025841067389353.
Повний текст джерелаАнотація:
碩士輔仁大學
金融研究所
87
Financial liberalization and internationalization are Taiwan government''s stated financial policies, and also become an increasingly trend all over the world. The OBU (Off-Shore Banking Unit) plays an important intermediary role on the channeling of international funds. This study investigates the structural changes in the OBU''s assets and liabilities since its inception. Further, we discuss the role OBU played in Taiwan''s banking industry. Finally, we analyze the impact of the revision of "the Statute for the OBU" (in Oct. 1997) on the expansion of local OBUs'' customers and business scope. Finally, we discuss the OBU-related tax issues. The conclusions of this study are as follows: (1). The percentage of OBU''s local customers to foreign customers is still very low. (2). The percentage of OBU''s earnings to total earnings for local banks were below 5% in the past five years; however, the percentage for foreign banks were about 20%. Apparently, foreign banks were more aggressive in expanding OBU business. (3). Although after October 1997, OBUs were allowed to serve local citizens, 80% of OBU, until now, do not engage in this practice, due to the lack of profits. Apparently, the liberalization policy does not work well so far. (4). The main reason for foreign customers to open accounts on OBUs is related to tax incentives. (5). The current tax laws and regulations related to the OBU tax issues are still quite ambiguous, and, therefore, the tax policy-maker need to take actions to clear up this tax gray area.
49
XHEN, YING-RU, and 沈盈如. "The measurement of operational service load for tax bureau." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/90698535379124685084.
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50
黃庭欣. "The Effect of Tax Treaties on the Overseas Operations of Taiwanese Multinational Firms." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/29361257429402373377.
Повний текст джерела