Global ETD Search

1	Strategies of Tax Management under E-commerce chern, Meei-guey 22 June 2004 (has links) none Delphi Technique Sales Tax Income Tax E-commerce Customs Duty
2	Právní aspekty cla / Legal aspects of customs duties Jamalová, Yvette January 2012 (has links) Legal aspects of customs duty The aim of my diploma thesis is to define the concept of customs duty, describe and analyze the current legal regulation of customs duty in the Czech Republic and European Union, to explain the process of determining the customs debt and to answer the question if customs duties and customs authorities are important today or not. The thesis is divided into five chapters. The first chapter is divided into three subchapters, which are focused on the characteristics and definition of custom duty, its functions and its types from a theoretical perspective. The second chapter deals with the history of customs duty and presents a brief description of its development in the present Czech Republic. It is divided into two subchapters; the first is dedicated to the development of customs duty until the establishment of Czechoslovakia, the second focuses on its development until the establishment of the independent Czech Republic. The third chapter focuses on the current customs legislation and also mentions some legislation that will become applicable in the future. It is divided into three subchapters. The first subchapter is devoted to the sources of customs law at the international level and also mentions some major international organizations. The second describes legislation...
3	Mokesčių administravimo Lietuvos Respublikos muitinėje teisinis reglamentavimas (ŠTM) / Legal regulation tax administration in customs of the republic of Lithuania Šautkulis, Jolantas 22 January 2008 (has links) Darbo tikslas – nustatyti mokesčių administravimo muitinėje teisinio reglamentavimo poveikį muitinės administruojamų mokesčių surinkimui, nustatyti ir išanalizuoti aktualiausias mokesčių administravimo muitinėje problemas ir surasti tų problemų sprendimo būdus. Lietuvos muitinė yra atsakinga už jos kompetencijai priklausančių mokesčių – muitų, akcizų ir pridėtinės vertės mokesčio teisingą apskaičiavimą, įregistravimą, apskaitymą, surinkimą, kontrolę ir pervedimą į Valstybės iždą. Muitinei pavesta išskirtinė funkcija – užtikrinti, kad būtų laikomasi tarptautinę prekybą reglamentuojančių įstatymų ir kitų teisės aktų, bei surinkti nustatytus importo ir eksporto muitus ir mokesčius, efektyviai taikant muitinės priežiūros priemones. Muitinės administruojamų mokesčių, jų įregistravimo, surinkimo ir išieškojimo teisinis reglamentavimas yra sudėtingas procesas ir mažai nagrinėtas teisinėje literatūroje. Darbe analizuojamos mokesčių funkcijos ir reikšmė, mokesčių administravimo samprata ir principai, nustatytas jų įtvirtinimas teis��s normomis, atskleisti ir išnagrinėti svarbiausi mokesčių administravimo muitinėje teisinio reglamentavimo pokyčiai Lietuvai įstojus į ES, jų įtaka mokesčių surinkimui ir išieškojimui, bei muitinės indėliui į valstybės biudžetą. Taip pat atliktas muitinės administruojamų mokesčių statistinis tyrimas, nustatytos ir aiškinamos mokesčių pokyčių priežastys teisiniu aspektu. Atlikus verslininkų apklausą anketiniu būdu, nustatytos pagrindinės problemos... [toliau žr. visą tekstą] / The purpose of this work is to assess the influence of legal regulation of tax administration in customs on collection of taxes administered by customs, to determine and analyze the most relevant problems of tax administration in customs and to find solutions of these problems. Lithuanian customs is responsible for correct calculation, registration, accounting, collecting, control of taxes, which are in its competence, i.e., custom duties, excise duties and value added tax. It is also responsible for transferring these taxes into the Treasury. Customs is assign with special function, i.e., to ensure that there is observed the law and other legislation, which finetune international trade, and to collect fixed import and export duties and levies, while effectively practicing customs maintenance aids. Legal regulation of taxes’ that are administered by customs registration, collection and ingathering is complex process and it is poorly analyzed in legal literature. In this work there is analyzed taxes’ function and significance, the conception and principles of tax administration, there is determined its assessment by legal norms, there is disclosed and analyzed the most important changes of legal regulation of tax administration in customs that occur after Lithuania joined EU, its influence on taxes collection and ingathering and on customs’ contribution to state budget. There was also conducted statistical research about taxes, administered by customs, there was determined... [to full text] Law Mokestis Mokesčių administravimas Muito mokestis Tax Tax administration Customs duty
4	Studie logistické koncepce pro obchodní síť / The Study of Logistic Conception for Trading Network Jankůj, Robert January 2008 (has links) The master’s thesis devises a logistical concept as well as the execution of promotional and advertising commodities’ exportation to the markets of Eastern Europe and Central Asia.
5	Rusijos, Baltarusijos ir Kazachstano muitų sąjungos įtaka krovinių srautų formavimuisi / The influence of Russia, Belarus and Kazakhstan customs union on the formation of goods traffic Žiedelienė, Rūta 03 July 2012 (has links) Šiais, spartaus ekonomikos augimo laikais, vis svarbesnis tampa tarptautinės prekybos klausimas. Šiandien, nei viena valstybė negali pasiekti ekonominio augimo, jeigu aktyviai nesireiškia ir nedalyvauja tarptautinėje prekyboje. Siekdamos kuo geriau įsitvirtinti pasaulinėse rinkose, šalys vis labiau pasineria į užsienio prekybos politikos procesus, kas lemia spartų prekybos sąlygų keitimąsi. O šis prekybinių sąlygų pasikeitimas sąlygoja šalių būrimąsi į bendras sąjungas. Ne išimtis ir neseniai pradėjusi veikti Rusijos, Baltarusijos bei Kazachstano (toliau RBK) muitų sąjunga. Darbe daug dėmesio skiriama šios muitų sąjungos kūrimosi bei funkcionavimo procesų nagrinėjimui. Šio darbo tikslas ir yra išanalizuoti RBK muitų sąjungos kūrimąsi ir funkcionavimą bei poveikį tarptautinei prekybai ir muitinės priežiūrai. Magistriniame darbe buvo atlikta ES bei RBK muitų sąjungų lyginamoji analizė, aptarti jų panašumai ir skirtumai. Darbe taip pat vertinama RBK muitų sąjungos įtaka Lietuvos tarptautinei prekybai su Rusija ir Baltarusija, prekių srautams bei muitinės formalumams. Darbe panaudoti keturi metodai: teorinis, analizės, empirinis bei apibendrinimo metodai. Remiantis jais, pirmoje darbo dalyje yra pateikiama tarptautinės prekybos samprata ir jos reguliavimo priemonės, taip pat nagrinėjama muitų sąjungos samprata ir jos formavimo pagrindai. Antroje dalyje aptariamos RBK muitų sąjungos ištakos, funkcionavimas ir plėtra, nagrinėjami ES ir RBK muitų sąjungų panašumai ir skirtumai... [toliau žr. visą tekstą] / The rapid growth of countries economy and politics, becomes an increasingly important issue for international trade. Nowadays, there are no countries that can achieve economic growth while not participating an being active in an international trade. In order to get better positions in global markets they become increasingly immersed in to the foreign trade policy processes. The rapid change in terms of trade causes the unionize of countries into different kinds of unions. RBK customs union it is not an exception. So, this work mostly focuses on the examination of this customs unions creation and functioning. The aim of this study is to analyze RBK customs unions functioning and influence on international trade and customs procedures. The comparative analyses of customs union was carried out in this work. It also evaluated the influence of RBK customs union to the Lithuanian international trade and customs procedures. Four methods were used, in order to examine and analyze this. That is: theoretical, analytical, empirical and concluding methods. According to these methods the first part of the work studies the theoretical aspect of modern international trade regulations, presents the formation of customs union and discusses Lithuania integration into the EU. The second part deals with the origin and establishment of RBK customs union, evaluates its functioning and development, analyses similarities and differences between EU and RBK customs unions. The third part discusses... [to full text] Marketing and Administration Muitų sąjunga Muitinės procedūros Muitų tarifas Tarptautinė prekyba Customs union Customs procedures Customs duty tariff International trade
6	Tarifinio prekių klasifikavimo įtaka antidempingo muitų surinkimui / Influence of the tariff goods classification for the collection of antidumping customs duties Zabalevičius, Justas 03 June 2014 (has links) Šiame magistro baigiamajame darbe nagrinėjama tema „Tarifinio prekių klasifikavimo įtaka antidempingo muitų surinkimui“. Darbo tikslas – išanalizuoti tarifinio klasifikavimo taisykles ir principus bei jų taikymą praktikoje, siekiant atskleisti galimus antidempingo muitų netaikymo atvejus Lietuvos muitinėje. Darbo tikslas nurodo bendrą magistrinio darbo kryptį bei orientuojasi į problemos analizę teorine ir taikomąja prasme. Todėl darbe į tarifinio prekių klasifikavimo ir antidempingo muitų nustatymo vertinimą sritį žvelgiu per muitinės kontrolės prizmę. / The topic "Influence of the tariff goods classification for the collection of anti-dumping customs duties" is presented in this Master's concluding thesis. The goal of the work is to analyze the rules and principles of the tariff classification and their application in practice in order to disclose the possible non-application cases of anti-dumping customs duties in the Customs Department of Lithuania. The goal of the work indicates the general trend of the Master's work and is orientated towards the analysis of this problem in terms of theoretical and application aspects. Therefore, I am looking at the assessing sphere of the tariff goods classification and determination of anti-dumping customs duties through the control of the Customs Duties. Law Antidempingo muitas Tarifinis prekių klasifikavimas Prekių klasifikavimo pažeidimai Anti-dumping customs duty Tariff goods classification Breaches of the goods classification
7	Pôvod tovaru z colnej perspektívy / Origin of Goods (customs) Kašuba, Jakub January 2017 (has links) The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.
8	Alternativní systém obchodních bariér v mezinárodním obchodu: slovenský případ / An alternative system of trade barriers in international trade. Case study on Slovakia Gajdošová, Natalia January 2021 (has links) This thesis's objective is to whether the customs duty's dissipating its strength in its ability to create balanced conditions for the presence of competing goods in one market that are from in two mutually inhomogeneous production environments and to propose a conceptual framework for long-term action. Application of grounded theory based on comparative analysis of quantitative data within a case study allowed for a creation of data-emergent theory in the subject area of international trade. A core category of connection between an individual's wage and the level of customs duty levied on an imported good has been developed to offer an explanation of the core phenomenon of the customs duty's lost strength. Through the theoretical conceptualisations, the variable of developed core category impacted the creation of the variable of the ratio comparing the amount of customs duty levied on imported good with the average monthly wage of the individual. The conceptual model explains 3 theoretical propositions explore the analogy which results in explanation of the core premise of this thesis. Applied emergent theory, allowed for proposal of long-term action of the alternative to customs in a form of an increased value added tax on imported goods.
9	Mokesčių administravimo Lietuvos Respublikos muitinėje teisinis reglamentavimas / Legal regulation of tax adminstration in the Lithuanian Republic’s customs Parulienė, Vaiva 15 December 2006 (has links) The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems. Marketing and Administration Excise tax Pridėtinės vertės mokestis Mokesčių sistema Customs duty Muito mokestis Administration of legislation Įstatymų taikymas Tax rate Mokesčių administravimas Mokesčio norma Value-added tax Taxpayer Taxation Mokesčių mokėtojas Tax administration Akcizas
10	Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than Cure Söderberg, Anna January 2015 (has links) Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure. Transfer pricing customs value prevention better than cure arm’s length principle cross-border intercompany transactions cross-border intercompany transactions intercompany transactions market value market China USA Sweden Swedish tax authority pricing unrelated adjusted customs duty customs duty Customs Authorities intercompany relationship income tax methods taxable income imported products import price adjustments transaction price tax surcharge tax surcharges monetary penalties american precedent documentation transfer pricing documentation future communication customs declaration Tullvärde internprissättning globalisering transaktioner koncernintern gränsöverskridande handel prissättning multinationella multinationell företag multinationellt företag armlängdsprincipen närstående företag närstående företag närstående bolag bolag oberoende företag oberoende skattemyndigheten skattemyndighet internpris koncern bolagskoncern marknadsmässig marknadsmässiga villkor inkomstbeskattning tullavgift tullavgifter tullmyndighet tullmyndigheter importpris importpriser närståenderelation prissättningsmetod prissättningsmetoder transaktion transaktioner beskattningsunderlag prisjustering prisjusteringar skattetillägg straffavgift straffavgifter ouppmärksammat problem dokumentation bevisbörda kommunikation förekomma förekommas internprissättningar OECD svensk lagstiftning kinesisk lagstiftning amerikansk lagstiftning WTO GATT marknadsprismetoden CUP-metoden återförsäljningsprismetoden RPM-metoden kostnadsplusmetoden CPM-metoden nettomarginalmetoden TNMM-metoden vinstfördelningsmetoden PSM-metoden transaktionsvärde transaktionsvärdet identiska varor liknande varor försäljningspris produktionsvärde rimliga medel dokumentationskrav OECD:s riktlinjer riktlinjer jämförelse bevisbörda Kina USA amerikansk CVA amerikanska marknaden svenska marknaden kinesiska marknaden förhållandet mellan ökad samverkan dokumentationspolicy dokumentationskrav kostnader importdeklaration preliminär preliminär importdeklaration

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