According to statistics by the Council of Taiwan, the fertility rate in Taiwan is the world's lowest in 2010. The average number of babies born to women of childbearing age life is 0.9 people. In other words, the average number of children per woman is less than 1. In 2023 Taiwan will enter a negative population growth. Taiwan's population structure becomes a declining birthrate, aging society.The future workforce reduction will greatly affect the competitiveness of Taiwan. The most important factor of decreasing fertility in Taiwan is economics.The majority of people think that raising children has become a heavy burden.Except for a few women, due to personal career planning, work and other factors not yet fertility or infertility .The majority of women still want to have her own children.The most people's attitude of giving birth is reserved because of high unemployment rate ,unsound preschool education system and little child-care subsidy . In the empirical study found that there is no relationship between the fertility rates and the amount of maternity allowance.That is maternity grant can not increase fertility rate. If maternity benefits can not be improved the fertility rate,the fertility incentives of tax breaks are smaller to people.There are some shortcomings of tax incentives for increase the birth,such as revenue loss,tax fairness and so on. It is also possible to increase the birth rate had no significant improvement. The government uses tax benefits to increase fertility rate depending on revenue loss and population growth . The amount and range of tax incentives should be calculated carefully in order to make a balance between the revenue loss and population growth.

Thesis (Ph.D.)--Cleveland State University, 2009. / Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito. / This research aims to study the tax incentives. Sort of inducer tax rule, the tax incentives have not already received the correct attention by tax law scholars. Keeping an eye on the increase of resources involving the tax incentives, and realizing the necessity of bringing more transparency and responsibility in the management of public expenditure, this work intend to study this little explored figure, distinguishing from other similar figures, which has been many times confused with. Although there has not been a constitutional or legal expressed meaning, it is possible to affirm the tax incentives are kinds of tax exemption, which implies derogation from general rules for taxation, with the not entering of resources into public purse, in order to get constitutional purposes and objectives. Due to this hybrid nature, the tax incentives are subject to constitutional and economic limitations, as well as budget and financial limitation. The main instrument of compatibility between the tax incentives, the ability to pay, equality and the economic order canons is the principle of proportionality. Legislative Power, Court of Auditors and Judiciary must supervise and control this kind of tax exemption. The control made by the Legislative (within the federal scope) has much been lacking, both in terms of controlling the budget and financial limits, and in terms of controlling the constitutional tributary and economic limits. The control by Court of Auditors (the Court of Auditors of Union was analyzed) seems to have some evolution. However the analysis of some Courts judgments reveals that it has much to improve, mainly concerning the investigation of legitimacy and economy. The LRF shows character of general rule in terms of requirement for granting tax incentives. Eventual non-compliance of this precepts by local rules reveals true unconstitutionality, which can be controlled by Judiciary. The actions of the Judicial Power, especially the STF actions, upon the tax incentives control have been fairly timid and lacking in transparency. In many cases, the STF has been limited to the reaffirmation of discretionary character of the acts performed by Legislative and Executive powers, but refusing the analysis of them. The requests of tax incentive extension have been unsuccessful, because of the large unrestricted application of negative legislator clause by STF. A conciliatory solution would be the Judiciary using the declaration of unconstitutionality without nullity pronunciation, allowing the tax incentives extension to that cases which the illegality is not in the incentive itself, but in the act of not applying the incentive extension to the taxpayers who are in the same situation. Although there are clear limits, it is possible to affirm that the tax incentives control still needs to evolve.

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito. / This research aims to study the tax incentives. Sort of inducer tax rule, the tax incentives have not already received the correct attention by tax law scholars. Keeping an eye on the increase of resources involving the tax incentives, and realizing the necessity of bringing more transparency and responsibility in the management of public expenditure, this work intend to study this little explored figure, distinguishing from other similar figures, which has been many times confused with. Although there has not been a constitutional or legal expressed meaning, it is possible to affirm the tax incentives are kinds of tax exemption, which implies derogation from general rules for taxation, with the not entering of resources into public purse, in order to get constitutional purposes and objectives. Due to this hybrid nature, the tax incentives are subject to constitutional and economic limitations, as well as budget and financial limitation. The main instrument of compatibility between the tax incentives, the ability to pay, equality and the economic order canons is the principle of proportionality. Legislative Power, Court of Auditors and Judiciary must supervise and control this kind of tax exemption. The control made by the Legislative (within the federal scope) has much been lacking, both in terms of controlling the budget and financial limits, and in terms of controlling the constitutional tributary and economic limits. The control by Court of Auditors (the Court of Auditors of Union was analyzed) seems to have some evolution. However the analysis of some Courts judgments reveals that it has much to improve, mainly concerning the investigation of legitimacy and economy. The LRF shows character of general rule in terms of requirement for granting tax incentives. Eventual non-compliance of this precepts by local rules reveals true unconstitutionality, which can be controlled by Judiciary. The actions of the Judicial Power, especially the STF actions, upon the tax incentives control have been fairly timid and lacking in transparency. In many cases, the STF has been limited to the reaffirmation of discretionary character of the acts performed by Legislative and Executive powers, but refusing the analysis of them. The requests of tax incentive extension have been unsuccessful, because of the large unrestricted application of negative legislator clause by STF. A conciliatory solution would be the Judiciary using the declaration of unconstitutionality without nullity pronunciation, allowing the tax incentives extension to that cases which the illegality is not in the incentive itself, but in the act of not applying the incentive extension to the taxpayers who are in the same situation. Although there are clear limits, it is possible to affirm that the tax incentives control still needs to evolve.

Climate change is a reality. It is evident in the changes in the weather patterns and the consequences thereof. The South African government seems to be committed to sustainability and has a number of market instruments in place to reach the targets that were set at the Kyoto Protocol. However, considerable transformation is needed to change the behaviour of businesses, to green the economy and to encourage sustainability. This study examined the different market instruments available by the government to promote/enforce sustainability. It came in the form of environmental taxes and incentives. The aim was to understand the mechanism behind these instruments by reviewing other literature. A conclusion was reached that neither would drive the change that is required to address the problem of sustainable behaviour of businesses. A local listed company was selected and researched to identify ways in which the business uses by-products in a resourceful way that is both good profitability as well as the environment. The study was extended to a similar foreign company and further innovative ways of greening the economy were identified. A conclusion was reached that greening the economy can be economically viable as well as sustainable. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

No abstract / Dissertation MCom--University of Pretoria, 2013. / hb2014 / Taxation / unrestricted

No description available.

The main objective of the study is to show how the use of tax incentives as means of attracting Foreign Direct Investment (FDI) is threatening the realisation of socio-economic rights in Africa. Particular attention is given on how the granting of generous tax incentives can affect the proper and adequate provision of public services and infrastructures by highly reducing government revenue. The research does not intend to analyse the impact of loss of revenue through tax incentives on each and every socio-economic right. Rather the focus is on its general impact on obligations of African states to respect, protect and fulfill socio-economic rights as derived from the major international, regional and national human rights instruments / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Mr Pramod Bissessur, Faculty of Law and Management, University of Mauritius / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences)

Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for R&D investment or dividend payout, implements one, does not hold using New Zealand firms. Further, New Zealand dividend-paying firms with higher marginal tax rates behave in the manner predicted for firms moving from a tax regime offering a tax incentive for R&D investment to a tax regime offering tax incentives for both R&D investment and dividend payment. The results using Australian data, demonstrate that that the tension between R&D investment and dividend payment increases when a country previously offering only a tax incentives for R&D investment, offers one for both R&D investment and dividend payment. This result is driven by firms with high marginal tax rates. These findings demonstrate that the relationship between tax incentives for R&D investment and dividend payment varies according to firm marginal tax rates and typical dividend payment policies. It also reiterates the importance of considering firms’ abilities to use R&D tax incentives, via their marginal tax rates, when contemplating the effects a shareholder-level dividend tax decrease will have on R&D investment. This dissertation also provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a significant decrease in R&D investment after a change in dividend taxes, this dissertation also highlights a void in the current corporate dividend policy views and shows the need for the inclusion of R&D investment.