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111	The Tax Information Exchange Agreements and their Implementation in Peru / Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el Perú Valdez Ladrón de Guevara, Patricia 10 April 2018 (has links) In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru. / En el presente artículo, la autora comienza dándonos un panorama general sobre los sistemas de intercambio de información tributaria. No solo define y analiza la naturaleza de esta figura, sino que además realiza un exhaustivo análisis del contenido y sujetos comprendidos, así como de las formas y modalidades del intercambio de información. Finalmente, analiza los acuerdos internacionales sobre intercambio de información de materia tributaria en los cuales el Perú es parte. Concluye su análisis centrándose en la implementación del FATCA (Foreign Account Tax Compliance Act) en el Perú. Law Agreements Tax Information Exchange exchange Of Tax Information Banking Secrecy Taxpayer Rights intercambio De Información Tributaria Secreto Bancario Derechos Del Contribuyente
112	The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers Goldswain, George Kenneth 09 May 2013 (has links) Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt. Constitution of South Africa Bill of Rights Taxpayers’ rights Just administrative action Interpretation of statutes Purposive approach Right to equality Reverse onus of proof 343.4068 South African Revenue Service Taxpayer compliance -- South Africa Constitutional law -- South Africa Civil rights -- South Africa Burden of proof -- South Africa
113	Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z Kanady / International Taxation of Incomes of Czech Republic Tax Resident with Incomes from Canada Mičulková, Hana January 2017 (has links) The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.
114	Komparace procesní úpravy správy daní v České republice a Slovenské republice / Comparison of Tax Procedural Law in Czech Republic and Slovak Republic Štefánková, Stanislava January 2014 (has links) The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.
115	Daňové dopady na majitele nemovitostí / Tax Implications for Real Estate Owners Semerád, Pavel January 2011 (has links) The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
116	Stanovení daňové zátěže při variantních řešeních pořízení nemovitosti / The determination of the taxation at alternative solutions of purchasing a property Plšková, Darina January 2016 (has links) This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
117	Medical tax benefits to South African taxpayers : an overview Moosa, R. 09 1900 (has links) This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to severe limitations on a person’s ability to claim qualifying medical expenses. In particular, the change over from the medical tax deduction system (section 18 of the Income Tax Act) to the medical tax rebate system (sections 6A and 6B of the Income Tax Act) to redress the inequality between high income and low income earners, was analysed. Case studies were used to illustrate that the medical tax deduction system (section 18 of the Income Tax Act) favoured high income earners over low income earners. Finally, the change over from the medical tax deductions (section 18 of the Income Tax Act) system to the current system of medical tax rebates (sections 6A and 6B of the Income Tax Act) was analysed. Except for a very small group of taxpayers, the medical tax rebate system (sections 6A and 6B of the Income Tax Act) was found to be financially more favourable to all taxpayers. / Taxation / M. Compt. (Taxation) South African Revenue Service (SARS) Taxpayer Deductions Income Tax Act Disabilty Physical impairment Qualifying medical expenses Dependants Medical Scheme Fees Tax Credit (MTC) Additional Medical Tax Credit (AMTC) 343.5230682215 South African Revenue Service South Africa -- Income Tax Act, 1962
118	La sécurité juridique en droit fiscal : étude comparée France-Côte d’Ivoire / Legal certainty in tax law : comparative study between France and Côte d'Ivoire Okou, Urbain 29 November 2014 (has links) La France et la Côte d’Ivoire sont deux États qui présentent des similitudes dues principalement à leur passé colonial commun ; mais il s’agit également de deux États qui présentent de nombreuses différences tenant notamment à leur niveau de développement. Si les règles de droit fiscal substantiel au sein de chacun de ces deux États permettent d’étudier les exigences de sécurité juridique et les moyens par lesquels elles sont prises en compte, c’est en réalité la pratique processuelle qui révèle de manière plus substantielle l’effectivité de cette prise en compte. Au demeurant, la problématique de la sécurité juridique n’est bien souvent réduite qu’aux seules exigences d’accessibilité, de stabilité ou de prévisibilité de la norme. Ce qui témoigne au fond d’une approche partielle de l’exigence de sécurité juridique tendant à en limiter l’étude à la qualité formelle et à l’évolution temporelle des actes juridiques. La prise en compte d’une pluralité de systèmes juridiques différents révèle cependant que la notion de sécurité juridique ne ramène pas nécessairement à un contenu univoque. En effet, l’insécurité juridique ne s’exprimant pas toujours en des termes identiques d’un cadre juridique à un autre, la sécurité juridique pourrait se révéler polysémique, voire antinomique, d’un système juridique et fiscal à un autre. Ainsi donc, au-delà de la norme, la sécurité juridique s’applique également au cadre et au système juridique ainsi qu’à la pratique juridique et juridictionnelle. La sécurité juridique apparaît donc, en droit fiscal, comme l’expression de la fiabilité d’un cadre et d’un système juridiques et fiscaux, à travers des normes de qualité offrant une garantie d’accessibilité et d’intelligibilité ainsi que des moyens pour le contribuable de bâtir des prévisions ou donner satisfaction à celles légitimement bâties. En outre, au-delà du cadre imposé par la présente thèse, il convient d’aborder la problématique de la sécurité juridique dans une approche moins restrictive, afin de ne point en occulter les aspects historiques, philosophiques, sociologiques et juridiques essentiels à une étude d’ensemble de la question. / France and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means whereby they are taken into account, it is actually the procedural practice that reveals more substantively the effectiveness of this consideration. It should also be noted that the issue of legal certainty is often reduced to the only requirements of accessibility, stability or predictability of the standard. This actually reflects a partial approach to the requirements of legal certainty that tends to limit its study to the formal quality and the temporal evolution of legal acts. Taking into account a plurality of different legal systems, however, reveals that the concept of legal certainty does not necessarily lead to an unequivocal content. Indeed, since legal certainty is not always expressed in identical terms from one legal framework to another, legal certainty could prove to be polysemic, or even antinomic, from one legal and fiscal system to another. Thus, beyond the norm, legal certainty also applies to the legal framework and system as well as to the legal and judicial practice. Legal certainty thus, appears in tax law, as an expression of the reliability of a legal and fiscal framework and system, through quality standards, offering a guarantee of accessibility and intelligibility, as well as means for the taxpayer to build predictions or satisfy those legitimately built. Moreover, beyond the framework imposed by the present dissertation, it is important to deal with the problem of legal certainty in a less restrictive way, so as not to obscure the historical, philosophical, sociological and legal aspects essential to a holistic study of the issue. Accessibilité Afrique Arbitraire Bonne foi Charte du contribuable Confiance légitime Changements de doctrines Contentieux fiscal Contrôle fiscal Côte d’Ivoire Dualisme Ère colonial Etat de droit France Implication du juge Incertitude Inflation normative Intelligibilité Interprétation Juge de l’impôt Masse normative Monisme Non-rétroactivité OHADA Origines de la sécurité juridique Prévisibilité Rechtsstaat Répression Sanction Stabilité Accessibility Africa Arbitrary Sincerity Charter of the taxpayer Legitimate expectations Changes in doctrines Tax litigation Tax audit Côte d’Ivoire Dualism Colonial era Rule of law France Involvement of the judge Uncertainty Normative inflation Intelligibility Interpretation Tax judge Normative mass Monism Non-retroactivity OHADA Origins of legal certainty Predictability Rechtsstaat Repression Penalty Stability 343.04
119	An assessment of the tax compliance costs of individual taxpayers in South Africa / Assessering van die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika / Tshekatsheko ya ditshenyegelo tsa ditefelo tsa go obamela melawana ya metshelo ka balefamotshelo ka Afrika Borwa Stark, Karen 12 1900 (has links) Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ŉ risiko van nievoldoening inhou wat ŉ negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ŉ aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ŉ afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ŉ besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ŉ beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ŉ bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences) CHAID decision trees Determinants of tax compliance costs Individual taxpayers Personal income tax Post-filing costs Service orientation South African Revenue Service (SARS) Tax compliance behaviour Tax compliance burden Tax compliance costs CHAID-besluitnemingskemas Individuele belastingpligtiges Persoonlike inkomstebelasting Na-indieningskoste Diensoriëntering Suid-Afrikaanse Inkomstediens (SARS) Belastingvoldoeningsgedrag Belastingvoldoeningslas Belastingvoldoeningskoste Maphakga a dipheto tša CHAID Motšhelo wa letseno Tlwaetšo ya tirelo Balefamotšhelo 336.200968 Taxpayer compliance -- South Africa South African Revenue Service Tax collection -- South Africa
120	From the "rising tide" to solidarity: disrupting dominant crisis discourses in dementia social policy in neoliberal times MacLeod, Suzanne 26 March 2014 (has links) As a social worker practising in long-term residential care for people living with dementia, I am alarmed by discourses in the media and health policy that construct persons living with dementia and their health care needs as a threatening “rising tide” or crisis. I am particularly concerned about the material effects such dominant discourses, and the values they uphold, might have on the collective provision of care and support for our elderly citizens in the present neoliberal economic and political context of health care. To better understand how dominant discourses about dementia work at this time when Canada’s population is aging and the number of persons living with dementia is anticipated to increase, I have rooted my thesis in poststructural methodology. My research method is a discourse analysis, which draws on Foucault’s archaeological and genealogical concepts, to examine two contemporary health policy documents related to dementia care – one national and one provincial. I also incorporate some poetic representation – or found poetry – to write up my findings. While deconstructing and disrupting taken for granted dominant crisis discourses on dementia in health policy, my research also makes space for alternative constructions to support discursive and health policy possibilities in solidarity with persons living with dementia so that they may thrive. / Graduate / 0452 / 0680 / 0351 / macsuz@shaw.ca social determinants of health social exclusion crisis discourse Alzheimer's Alzheimer Society of Canada Suzanne MacLeod Susan Strega Donna Jeffery poststructural poststructuralism admission to long-term care funding for long-term care acute care aging demographic BC Psychogeriatric Association biomedical British Columbia Canada Health Act collective social responsibility competition corporate profit corporatization deresponsibilization elder friendly elderly citizens family caregivers Foucault found poetry genealogy of power knowledge incompetent Ministry of Health moral economics pharmaceutical bed blocker stigmatized tsunami absent-person action plan aging population alternative discourse apocalyptic demography appropriate archaeology archaeology of knowledge archaeological British Columbia burden Canada caregiver charity charitable collective collective car community community care condition of possibility conditions of possibility corporate counter-discourse dementia dementia care dementia policy dementia social policy dependent depoliticize discourse discourse analysis disruptive discourse economic burden economics economy elder emergency epidemic exclusion fear-monger Foucauldian found poem genealogy genealogical health authority health care health care staff health care system health policy document healthy lifestyle home and community care homogenization homogenize hospital imaginaries imaginary incapable individual responsibility individualism knowledge long-term care material effect materiality of discourse media moral panic national strategy neoliberal neoliberalism neoliberal rationality not prepared object objectification other person-centered people living with dementia person living with dementia persons living with dementia person with dementia poem poetic representation poetry policy policies political politics power power knowledge power relations private privatize privatization productivity of dominant discourse public health care residential care resistance responsibility responsibilization rising tide safety net shift costs to caregivers responsibility social policy imaginary social well-being social work social worker solidarity specialized stakeholder state stigma subject matter expert taxpayer threat unprepared unproductive voluntary volunteer wait time wave social policy

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