Submitted in fulfillment of the requirements of the Degree of Doctor of Technology: Business Administration, Durban University of Technology, 2012. / In conversation, people often base their arguments on the assumption that the knowledge that one has about a subject influences one’s attitude about that subject. From this they deduce that education would alter the attitude that people have towards that subject; taxation is no different. Its complexity and equity are often used as major points of discussion. This researcher chose to study income tax to determine if the knowledge that South Africans have of taxation in general influences their attitude towards taxation. It also determined which biographical details of people in South African influence their knowledge of, and their attitudes towards income tax. It also tried to lay a foundation for future students in this field broad field of accounting who may continue this investigation so as to build a knowledge base of the subjects in the accounting fields. A questionnaire was designed by asking registered master’s students in taxation to determine the major questions to be asked about the various taxation acts to establish their knowledge and attitudes. The additional information about other types of taxation was to be used in future research. These questions were discussed by all full-time staff and the questionnaire was limited to 20 questions in each category. A pilot study was then undertaken after which questions were further refined or deleted. The population consisted of all the people living in South Africa. Within each of the nine provinces in South Africa a convenience sample was chosen. To each of these members of the sample a self-administered questionnaire was given. The raw data was captured using SPSS and then analysed extensively. The results showed that knowledge of income tax was affected by age, race, and level of education, type of occupation the person is in, the province a person lived in and the income they earned. Attitudes towards income tax were affected by age, race, occupation of the person, the province they come from and the income they earned. The research indicated that there was relationship of 40 to 49 percent between the various biographical details of people in South African and the knowledge that they had of various sections of income tax act. There was also a 29 to 33 percent relationship between the biographical details of people in South Africa and the attitudes they have towards various statements about income tax. There was a 20 to 30 percent relationship between the knowledge that respondents had of income tax and their attitude towards income tax.

Resumé The theme of my diploma thesis is tax discounts and tax benefits in the context of personal income tax. The area of income taxes, including the income tax of natural persons, is a topic relevant for all economically active people. That is why I found it very interesting to make a deeper insight into this topic and deal with one partial issue of taxation of personal income providing the taxpayers with an important opportunity to lower their calculated tax obligation. This opportunity is represented by the above- mentioned tax discounts. In the introduction of my thesis I had to characterize, concisely and at large, the system of taxation of personal income in the Czech Republic with respect to current legal provisions in force, as found in the Act on Personal Income Tax, and outline the basic construction elements of the personal income tax. I also mentioned the non-taxable parts of tax base that had been a sort of a predecessor to tax discounts and had later also become the theoretical starting point for the current form of tax discounts. Another feature of my thesis that I could not leave behind are the material changes due to recent tax reform provided for by the adoption of the Act on Stabilization of Public Budgets that substantially changed the system of taxation of income of natural persons in...

Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...

Made available in DSpace on 2016-04-26T20:24:23Z (GMT). No. of bitstreams: 1 Madja de Sousa Moura Florencio.pdf: 550689 bytes, checksum: b5984e9b025854c8c9f27fc8dd81ebc0 (MD5) Previous issue date: 2016-03-15 / The phenomenon of practicality, seen as a means of simplifying laws, is essential to the modern world. The issue gains importance in the present day, with complex relationships held in mass society, which require the use of increasingly modern instruments to materialize commands. The issue has more relevance in the taxpaying field, where practicality appears as essential to the efficiency of state revenue collection device. This paper aims at pointing out, through bibliographical research, constitutionally imposed limits on the use of practicality, in order to show that this principle is mainly turned over to reaching fair taxing and not just for the sake of simplifying the State taxation activity / O fenômeno da praticabilidade, tido como instrumento de simplificação das leis, é essencial ao mundo moderno. A temática ganha importância nos dias atuais, com as complexas relações travadas na sociedade de massa, que exigem a utilização de mecanismos cada vez mais modernos para a concretização dos comandos legais. A questão apresenta maior relevância no campo tributário, onde a praticabilidade mostrase imprescindível para a eficiência do aparelho arrecadatório estatal. O presente trabalho visa apontar, através de pesquisa doutrinária, os limites constitucionalmente impostos para a utilização da praticabilidade, com vistas a demonstrar que este princípio se volta, sobretudo, para o alcance da justiça fiscal e não apenas em prol da simplificação da atividade tributária em favor do Estado

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-14T11:43:29Z No. of bitstreams: 1 Beatriz Biaggi Ferraz.pdf: 1532788 bytes, checksum: e656e1f46ebdce9c6354c1209b1f188a (MD5) / Made available in DSpace on 2018-12-14T11:43:29Z (GMT). No. of bitstreams: 1 Beatriz Biaggi Ferraz.pdf: 1532788 bytes, checksum: e656e1f46ebdce9c6354c1209b1f188a (MD5) Previous issue date: 2018-11-28 / The study focuses in analyzing the viability of tax transactions between treasury and tax payers overcoming the supremacy and alleged unavailability of the public interest, that when opposed to other principals authorize the applicability of tax transactions. The first part of the study defines the nature of tax transactions addressing it as administrative act, a tax contract and form of extinguishing the tax liability. Once defined its nature, we study when tax transactions can occur and the meaning of the word litigation as mentioned in Article 171 of National Tax Code. The second part of this study, with no means to drain the subject, will analyze the main constitutional principles we understand are relevant to justify the applicability of tax transactions to bring closer treasury and tax payers to always maximize tax collection and burden less the taxpayers. The third part of this study brings examples of tax transactions in foreign cultures and compares it to the tax transactions in Brazil. Finally, we critically analyze the Bill of Law proposing tax transactions, evaluating its particular relevance according to the nature of tax transaction defined in the present study as well as with the principals that were analyzed. Thus, the goal of this study is to stimulate the applicability of tax transaction as foreseen in Article 171 of National Tax Code and in eventual general law of tax transactions / O presente estudo visa analisar a viabilidade da transação em matéria tributária transpondo-se a supremacia e a suposta indisponibilidade do interesse público, que, quando contrapostas a outros princípios, autorizam a aplicação deste instituto. A primeira parte do trabalho define a natureza jurídica da transação em matéria tributária, abordando seus três aspectos principais, enquanto ato administrativo, contrato fiscal e extinção do crédito tributário. Uma vez definida a natureza jurídica, abordamos o âmbito em que pode ocorrer a transação em matéria tributária e o alcance da palavra litígio, conforme os termos do artigo 171 do Código Tributário Nacional. A segunda parte do trabalho aborda os princípios constitucionais, sem pretensão de esgotar o tema, que entendemos mais relevantes para se justificar a aplicabilidade da transação em matéria tributária, vez que a intenção é aproximar fisco e contribuinte para dialogarem, buscando sempre a máxima eficiência de arrecadação em conjunto com a menor onerosidade ao contribuinte. Na terceira parte do trabalho, trazemos exemplos da transação em matéria tributária, fazendo-se uma análise comparada com a legislação acerca do instituto que temos hoje no Brasil. Ao final, analisamos de forma crítica os projetos de lei geral sobre transação tributária, avaliando a pertinência dos dispositivos desses projetos de acordo com a definição da natureza jurídica da transação e os princípios estudados. Assim, o intuito do presente trabalho é estimular a aplicação da transação em matéria tributária nos termos previstos no artigo 171 do Código Tributário Nacional, e em eventual futura lei geral em torno do instituto

Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam ações, contra o ente que outorgou o benefício, com vistas a anular o incentivo. A resposta judicial, no entanto, não corresponde ao dinamismo dos impactos econômicos que derivam da instituição dessas políticas irregulares. Em função disso, os Estados alteraram o foco de sua insurgência. Recentemente, passaram a promover a glosa dos créditos apropriados pelos seus próprios contribuintes em decorrência da aquisição, em operação interestadual, de mercadorias gravadas com benefício fiscal no Estado de origem. Como o crédito é outorgado pelo Estado de origem, na prática o Estado de destino exige o valor que deixou de ser cobrado pelo de origem. Assim procedem escudados no artigo 8o da Lei Complementar no 24/75, que estabelece a nulidade do ato e a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria e a exigibilidade do imposto não pago ou devolvido. Todavia, a repartição de competências para a exigência do ICMS trouxe campo de atuação bem demarcado para cada ente subnacional. Logo, considerando que o Brasil está estruturado em regime federativo, não pode um Estado se apropriar de tributo de competência de seu par. Se o benefício é irregular, é dever do Estado de origem exigir os valores, comportamento que pode ser obrigado a adotar por força de ordem judicial. Sendo assim, interpretação conforme a Constituição do dispositivo em foco autoriza que o Estado de origem e apenas ele reconheça, exclusivamente nas hipóteses de isenção irregularmente outorgadas, a nulidade do ato, a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria em operações internas e a exigibilidade do imposto não pago. / Brazilian sales tax is levied by States and predominantly in origin basis. Both high mobility of the tax base in this case, and the taxation mainly in origin, led Brazilian states to fiscal competition. Socioeconomic, cultural and geopolitical context in Brazil, however, make this competition harmful, based on the institution of irregular tax benefits for over forty years. In reaction, victim states file lawsuits against the ones who granted the benefit aiming to nullify the incentive. The correspondent judgment, however, is issued long time after the economic impacts of the irregular incentives take place. As a result, States have changed the focus of their reaction. Recently started to disallow taxpayers to appropriate credits due to the acquisition of goods originated from another State awarded with tax benefit in the origin State. As the benefit is granted by the origin State, in reality destination State levies the tax that the origin State waivered. This practice is allegedly supported in Article 8 of Law 24/75, which establishes both the disallowance of the credits, and the duty to charge the tax unpaid due to the irregular benefit. However, Brazil is structured as a federation, a form of organization that secretes financial matters of each State. Therefore, a State cannot pocket the amount that could be levied by its pair. If the benefit granted to the taxpayer is irregular, the origin State shall have to levy the amount, procedure that may be imposed by the Courts. Thus, Article 8 should be construed in the following sense: fiscal authorities can disallow the credit only if the benefit is in discordance with constitutional provision of non cumulative ICMS, and, above all, only the origin state can proceed this way.

Zimmerman (1983) propõe que as grandes companhias devem apresentar alíquotas tributárias efetivas superiores às das pequenas companhias em decorrência dos custos políticos tributários. A aplicabilidade da hipótese dos custos políticos referentes à esfera tributária de Zimmerman (1983) ao Brasil pode ser defendida, uma vez que também se apresentam aqui muitos dos fatores institucionais que acabam por direcionar a atenção dos políticos e dos organismos regulamentadores/fiscalizadores para as grandes companhias. Sendo a questão de pesquisa do presente trabalho verificar se existe relação progressiva entre o tamanho das companhias brasileiras e a alíquota tributária efetiva, a hipótese metodológica adotada foi a de que existe relação regressiva entre a alíquota tributária efetiva e o tamanho das companhias. Tal proposição se pautou em Siegfried (1972) que defende que as grandes empresas, em função de contar com recursos financeiros e intelectuais superiores aos disponíveis aos pequenos contribuintes, acabam por reduzir, através do lobby e de estratégias de planejamento tributário, o montante de tributos a ser recolhido aos cofres públicos. O objetivo geral do trabalho foi traçar um diagnóstico de como se dá a relação, isto é, se esta realmente existir, entre a alíquota tributária efetiva e o tamanho das companhias. Dentre as restrições, cabe mencionar que o trabalho focou apenas o Imposto de Renda - Pessoa Jurídica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL) e que foi pressuposto desta pesquisa que os valores das despesas tributárias apurados pelas companhias estão aderentes à legislação fiscal, ou seja, não foi utilizado nenhum mecanismo ilícito para redução de tais custos. O período analisado compreende os anos de 2006 a 2011 e a amostra foi composta por 3037 empresas distribuídas em 23 setores. Foi utilizada a técnica estatística de dados em painel, que permitiu trabalhar a base de dados sob duas perspectivas: temporal (within) e cross-section (between). Sob a perspectiva temporal, a única variável que impacta a alíquota tributária efetiva é o tamanho. Adicionalmente, o relacionamento dessa variável é inverso ao tamanho, sendo, portanto, possível afirmar que, no Brasil, quanto maior uma empresa, menor sua alíquota tributária efetiva. Pela análise cross-section é possível afirmar que impactam a alíquota tributária efetiva: ser a empresa listada na bolsa (capital aberto), controle estatal, sede localizada na região norte e nordeste e alguns setores de atividades. Foi evidenciada a relação positiva entre a alíquota tributária efetiva e ser a empresa de capital aberto, tal relação é justificada, visto que essas companhias passam a ser acompanhadas por investidores e analistas, o que restringe a atividade de planejamento tributário. Com relação à região de localização da sede existe a tendência de maior pagamento de tributos para empresas cuja sede esteja localizada na região norte e nordeste. Considerando que no período analisado ocorrem mudanças legislativas relevantes, também foi testada a ocorrência de quebra estrutural nos painéis com relação ao Regime Tributário de Transição (RTT), cuja hipótese foi rejeitada, sendo possível concluir que o RTT cumpriu com seu objetivo, qual seja manter a neutralidade tributária. / Zimmerman (1983) contends that major U.S. corporations pay effective tax rates which are higher than those of small companies, as a result of political costs. The applicability of the political cost hypothesis, within the scope of Zimmerman\'s study (1983), to Brazil, could also be defended since there are many institutional factors in this country that lead politicians and the regulatory/supervisory agencies to scrutinize large companies more closely. Accordingly, the objective of this study is to examine whether there is a progressive relation between the size of Brazilian firms and the effective tax rates. The methodological hypothesis adopted was that there is a regressive relation between the effective tax rate and the size of the firms. This proposition is based on Siegfried (1972) who defends that, since major corporations have access to greater financial and intellectual resources than those available to smaller taxpayers, these firms are able to reduce, through lobbying and tax-planning strategies, the amount of tax payable to the public coffers. The general objective of this research was to map the relationship, if it actually exists, between effective tax rates and company size. Among the limitations, it should be stressed that this work focuses solely on corporate income tax (IRPJ) and social contribution on net income (CSLL) and that the study assumed that the determination of tax by the firms is compliant with fiscal legislation, i.e. no illicit tax evasion mechanisms were used. The period under analysis is from 2006 to 2011 and the sample comprised 3037 companies distributed among 23 sectors. The statistical technique for panel data analysis was used, permitting the database to be analyzed from two perspectives: temporal (within) and cross-sectional (between). From a temporal perspective, the only variable that affects the effective tax rate is size. In addition, the relationship of the variables is inverse and, accordingly, it is possible to affirm that, in Brazil, the larger the company the lower its effective tax rate. Based on a cross-sectional analysis, it is possible to affirm that the effective tax rates of companies are impacted when they are: stock-exchange listed (publicly held), state controlled, headquartered in the North and Northeast regions of Brazil and operate in specific activity sectors. A positive relation was evidenced between the effective tax rate and companies that are publicly held and this relation is justified by the fact that these companies are closely scrutinized by investors and analysts, thereby restricting their tax planning activity. As regards location, companies whose headquarters are located in the North and Northeast regions tend to pay higher taxes. Considering that during the period under analysis, significant changes to tax legislation occurred, the occurrence of a structural break in the panel data, related to the Transitional Tax Regime (RTT), was also tested and the hypothesis was rejected, and it was possible to conclude that RTT fulfilled its objective, which is to maintain tax neutrality.

Traditional models of tax evasion cannot explain why most people comply with their taxes. It has been proposed that taxpayers may have an intrinsic motivation (or willingness) to comply with taxes - Tax Morale. Empirical studies found that trusting government, upholding religious beliefs, and supporting democratic regimes, increase individual Tax Morale. Based on those results and drawing from related literature in Political Science, this study tests the role of trusting government institutions delivering public goods to taxpayers, ideological beliefs, individual support for political regimes, and upholding post-materialist values, on Tax Morale. Results for individuals living in democratic countries show a positive relationship between trust in government institutions and upholding democratic values on Tax Morale; a negative relationship between upholding ideological (conservative) beliefs and Tax Morale, and no relationship between upholding post-materialist values and Tax Morale. Results for individuals living under non-democratic regimes differ in some respects; whereas support for democracy is related with higher Tax Morale, other results - trust in government and ideological beliefs - differ from theoretical expectations. Overall, higher trust in government increases willingness to comply with taxes, and support for democracy elicits higher Tax Morale.

La fiscalité locale vue comme l’ensemble des mécanismes juridiques régissant la collecte des impôts locaux au profit en totalité ou en partie des collectivités locales apparaît au Cameroun avec la création formelle des villes en 1944. Avant cette réorientation de la fiscalité dans le Territoire du Cameroun sous tutelle, elle est en réalité un outil de domination coloniale au service des intérêts de la Puissance mandatrice. Au lendemain de l’indépendance du pays en 1960, le système fiscal local demeure inchangé avec la prédominance des CAC et une kyrielle de taxes et redevances dont la productivité demeure faible. La timide reforme de 1974 qui a pour but réel d’uniformiser le système fiscal après la réunification des deux Cameroun (Anglophone et Francophone) n’apporte en définitive aucune innovation majeure. Les mêmes difficultés persistent et s’empirent même avec la crise économique des années 90. Au-delà des facteurs externes, ces difficultés sont liées d’une part à l’archaïsme du mode d’organisation administrative et d’autre part à la faiblesse de la législation. Un espoir naît avec la réforme de 2009, fruit du processus de décentralisation en cours au Cameroun. Cette réforme, malgré ses avancées, reste toutefois en deçà des attentes et les collectivités locales dans leur immense majorité croupissent toujours dans l’extrême pauvreté. De nouveaux processus de recherche de ressources fiscales et non fiscales sont de plus en plus expérimentés, faisant la part belle à des partenariats de tous types et aussi à l’extension plus grande de la matière imposable au niveau local. Ces avancées pour plus d’efficacité auront fortement besoin d’une nouvelle forme d’administration de l’impôt local et d’un renforcement du dispositif législatif et réglementaire en s’efforçant de créer de meilleures relations entre l’Administration et les contribuables et aussi, puiser des expériences réussies ailleurs dans d’autres pays Africains de même niveau de développement. La réforme est possible contrairement à une idée véhiculée par les afro-pessimistes. Pour cela, un diagnostic clair de la situation doit être fait et accepté par l’autorité centrale mais aussi par les autorités locales et ensuite toutes les solutions mises en exergue dans cette étude devraient suffire pour sortir la fiscalité locale au Cameroun de sa torpeur. / Local taxes as all of the legal mechanisms for the collection of local taxes for the benefit in whole or in part of local communities appear in Cameroon with the formal creation of the cities in 1944. Before this reorientation of the taxation in the territory of Cameroon under trusteeship, it is actually a tool of colonial domination in the service of the interests of the colonial power. In the aftermath of the country's independence in 1960, the local tax system remains unchanged with the predominance of the ACC and a myriad of taxes and fees including productivity remain low. The timid reform of 1974 which has the real purpose of standardize the tax system after the reunification of the two Cameroon (Anglophone and Francophone) does in the end no major innovation. The same difficulties persist and worsen even with the economic crisis of the 1990s. Beyond the external factors, these difficulties are related to the bigotry of the administrative organization mode and on the other hand the weakness of legislation. A hope was born with 2009 reform, fruit of the ongoing decentralization process in Cameroon. This reform, despite its advances, rest however only below expectations and local communities in their vast majority are still in extreme poverty. New resources tax and nontax research processes are more experienced, strong partnerships of all kinds and the greater extension also taxable matter at the local level. These advances for efficiency strongly need a new form of administration of local tax and a strengthening of the legislative and regulatory system in striving to create better relations between the Administration and the taxpayers and also draw successful experiences elsewhere in other African countries at the same level of development. Reform is possible contrary to mediated by the afro-pessimists. For this, a clear diagnosis of the situation must be made and accepted by the central authority, but by local authorities and then all the implemented solutions highlight in this study should be sufficient to leave local taxation in Cameroon from its torpor.

The thesis analyses the issue of the individual income tax payers liability, or more precisely its optimization which is carried out in line with individual law changes and novels. In the determined period of 2008-2015 tax liabilities and tax burdens of three model households with different amounts of icomes have been calculated. The calculations have been made as annual tax clearing and the results have been compared by the average tax rate.