The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-15T13:32:35Z No. of bitstreams: 1 Pedro Francisco da Silva.pdf: 1046269 bytes, checksum: 048374337e31ffadff0df594bd448e7e (MD5) / Made available in DSpace on 2017-03-15T13:32:35Z (GMT). No. of bitstreams: 1 Pedro Francisco da Silva.pdf: 1046269 bytes, checksum: 048374337e31ffadff0df594bd448e7e (MD5) Previous issue date: 2017-02-24 / This thesis is dedicated to the study of relationships between taxation and the environment, proposing an integration of values and principles such that tax policy can elicit conduct favourable to environmental protection. It takes as its starting point the assumption that we live in a society at risk, in which a new ethic concerning how man interacts with the environment needs to be developed, if species' survival is not to be threatened. This challenge demands from lawyers efforts to challenge apparently diametrically-opposed paradigms embedded within the national judicial system and s/he must adopt the measures necessary in order to ensure the inclusion of environmental considerations in taxation in a manner that is congruent with the constitution / Esta tese é dedicada ao estudo das relações entre tributação e meio ambiente, propondo uma integração de valores e princípios de modo que as normas tributárias possam induzir comportamentos favoráveis à proteção ambiental. Tem como ponto de partida a constatação de que vivemos numa sociedade de risco, onde uma nova ética na relação do homem com o meio ambiente precisa ser construída, sob pena de grave comprometimento da sobrevivência das espécies. Esse desafio exige do jurista um esforço tendente à superação de aparentes antinomias no interior do sistema jurídico nacional, adotando-se os cuidados necessários a fim de que a inclusão da variável ambiental na tributação observe o regime constitucional em vigor

This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.

本研究擬檢視針對智慧財產移轉訂價稅制是否齊備，藉由外國稅法制度以及實務案例作為台灣修法借鏡，針對我國法制尚未臻完備之處進行探討，以作為未來修法之參考；並以納稅義務人角度，針對以智慧財產為標的之情形模擬租稅規劃安排。 首先，本研究以智慧財產為主軸，就我國目前現有移轉訂價制度先行探討，再納入美國以及中國稅制進行比較分析，以衡量我國目前稅法未完備之處。本研究結果發現，針對智慧財產移轉訂價稅制，我國尚缺乏成本分攤協議規範、智慧財產所有權人認定、可比較交易內容之資料庫等規範內容，得以美國為借鏡，作為我國未來制定相關規範之框架，盡速彌補相關智慧財產移轉訂價法制不足之處，以利徵納雙方適用。 再者，智慧財產移轉訂價為一相當實務且國際化之議題，借鏡於實際爭訟案件爭點，可作為未來我國修法規範之考量；由於台灣以研究發展見長，企業擁有許多高價值的智慧財產，未來該等轉讓或授權所牽涉的金額將更為龐大，屆時租稅規劃將為重要考量，故本文模擬數個例子，為該等企業先行作基礎租稅規劃。 最後，綜上所述，提出個人修法建議，希冀能為我國智慧財產移轉訂價稅制實務徵納以及修法方向作出一點貢獻。

Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os critérios adequados à sua identificação. A partir destas ferramentas, passa-se ao levantamento crítico dos fundamentos e definições já sugeridos pela doutrina nacional e internacional, culminando em uma proposta alternativa que se entende coerente com as inafastáveis exigências constitucionais. Por fim, com o fito de reforçar a posição assumida e salientar suas vantagens, são abordados determinados pontos controversos no direito penal tributário a partir da perspectiva do bem jurídico proposto, as primeiras contribuições que um novo fundamento pode oferecer na releitura do atual sistema punitivo brasileiro em matéria fiscal. / To answer the question of what the State intends to do with the criminalization of tax evasion the penal doctrine argued that the objective of the law could only be the protection of a legal good. In accord to this premise, the academic texts pointed numerous definitions for the violated object in tax crimes. Recognizing the problem, this study proposes to assess the importance of the legal good in dogmatic, its contours and its current applicability. In this scenario, it is possible to discern why the search for an object of protection and criteria for their identification is so important. With these tools, the dissertation passes to the survey and critique of the foundations and definitions suggested by the national and international doctrine, culminating in an alternative proposal appropriate and consistent with constitutional requirements. Finally, with the aim of strengthening the position taken in previous topics and highlight its advantages, are discussed certain controversial issues in tax criminal law from the perspective of the legal good proposed. The analysis focuses at the first contributions that can provide a new grounding in the current Brazilian punitive system.

Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os critérios adequados à sua identificação. A partir destas ferramentas, passa-se ao levantamento crítico dos fundamentos e definições já sugeridos pela doutrina nacional e internacional, culminando em uma proposta alternativa que se entende coerente com as inafastáveis exigências constitucionais. Por fim, com o fito de reforçar a posição assumida e salientar suas vantagens, são abordados determinados pontos controversos no direito penal tributário a partir da perspectiva do bem jurídico proposto, as primeiras contribuições que um novo fundamento pode oferecer na releitura do atual sistema punitivo brasileiro em matéria fiscal. / To answer the question of what the State intends to do with the criminalization of tax evasion the penal doctrine argued that the objective of the law could only be the protection of a legal good. In accord to this premise, the academic texts pointed numerous definitions for the violated object in tax crimes. Recognizing the problem, this study proposes to assess the importance of the legal good in dogmatic, its contours and its current applicability. In this scenario, it is possible to discern why the search for an object of protection and criteria for their identification is so important. With these tools, the dissertation passes to the survey and critique of the foundations and definitions suggested by the national and international doctrine, culminating in an alternative proposal appropriate and consistent with constitutional requirements. Finally, with the aim of strengthening the position taken in previous topics and highlight its advantages, are discussed certain controversial issues in tax criminal law from the perspective of the legal good proposed. The analysis focuses at the first contributions that can provide a new grounding in the current Brazilian punitive system.

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

The genesis of the informal sector in Mozambique is similar to the way it emerged in many other countries in the world, starting mainly with small businesses performed by unemployed people, peasent families, street vendors among others as their self employment. The informal sector offers a striking illustration of the strengths and weakness of enterprises in Mozambique. A simple and transparent legal framework, properly enforced is indispensable for the long term success of the informal sector to turn to formal sector. Taxation is controversary in the informal sector. The existing tax system in Mozambique is distorced and naturally contribute to a host of economic and social problems. The needed for the reform of taxation system has been acknowledged for instance the recent implementation of VAT system in Mozambique still on process of implementation. Taxes generated by the informal sector could contribute to the budget of the State. / Mercantile Law / LL.M.

The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.

The genesis of the informal sector in Mozambique is similar to the way it emerged in many other countries in the world, starting mainly with small businesses performed by unemployed people, peasent families, street vendors among others as their self employment. The informal sector offers a striking illustration of the strengths and weakness of enterprises in Mozambique. A simple and transparent legal framework, properly enforced is indispensable for the long term success of the informal sector to turn to formal sector. Taxation is controversary in the informal sector. The existing tax system in Mozambique is distorced and naturally contribute to a host of economic and social problems. The needed for the reform of taxation system has been acknowledged for instance the recent implementation of VAT system in Mozambique still on process of implementation. Taxes generated by the informal sector could contribute to the budget of the State. / Mercantile Law / LL.M.