Bakalauro baigiamajame darbe nagrinėjama įmonėms tenkanti mokesčių našta. Nestabilios ekonomikos periodu, kai verslas turi prisitaikyti prie pablogėjusių rinkos sąlygų, mokesčių naštos rodiklis tampa vienu iš svarbiausių veiksnių lemiančių verslo patrauklumą. Teorinėje dalyje apžvelgiama mokesčių naštos sąvoka, raida, skaičiavimas ir įmonių mokami mokesčiai. Praktinėje darbo dalyje nagrinėjama įmonių rinkos struktūra, sumokėtų mokesčių dinamika, atskirų mokesčių rūšių ir svarbiausių mokesčių sukeliama našta įmonėms. Taip pat analizuojama kokia dalis bendrosios mokesčių naštos tenka įmonėms ir kokią administracinę naštą sukelia mokesčių mokėjimas. Detaliau analizuotas pelno mokestis ir mokesčio sumą lemiančių veiksnių įtaka. Atlikus tyrimą nustatyta, kad didžioji dalis bendrosios mokesčių naštos tenka įmonėms, o santykiniams mokesčių naštos kitimo rodikliams didesnį poveikį padarė bendrojo vidaus produkto kitimas nei mokestinės sumos. / The tax burden on companies is analysed in this research. The period of economic instability, when the business needs to adapt to worsen market conditions, the tax burden indicator becomes one of the most important factors determining the attractiveness of the business. The theoretical part provides an overview of the conception, development, and calculation of tax burden and taxes paid by companies. The structure of companies market, the dynamics of paid taxes, types of individual taxes and the most important tax burden on companies are analysed in the practical part of the research. It also analyses what part of a general tax burden falls on companies and what kind of administrative burden is created after the payment of taxes. An income tax and influence of factors on tax amount are analysed in more detail. The investigation revealed that the biggest part of tax burden falls on companies and a gross domestic product had bigger influence on indicators of the changes in a relative tax burden than the amount of tax.

La tarification des services publics mis en œuvre par les communes et leurs intercommunalités s’est développée ces dernières années et devrait encore se développer, sous l’effet d’évolutions touchant la matière tarifaire elle-même mais aussi la matière fiscale. Les atouts que présente la redevance se sont considérablement renforcés. Son périmètre théorique n’a cessé de s’élargir, avec d’une part l’essor des services publics locaux rendus et d’autre part l’essor de ce qui peut être économiquement, politiquement et juridiquement tarifé. Par ailleurs, les handicaps peu objectifs ayant longtemps grippé la mobilisation du levier tarifaire sont pour l’essentiel en voie d’être levés. Le nouvel essor de la redevance se fonde aussi sur ses relations avec les deux principaux avatars de l’imposition locale : l’« impôt général », affecté au financement des services publics, et l’« impôt spécial », affecté au financement d’un service public. Comparée à l’impôt général, la redevance fait aujourd’hui preuve d’une plus grande marge de manœuvre mais surtout d’une meilleure prise en compte des capacités contributives. Par ailleurs, la redevance semble bénéficier de l’engouement actuel des décideurs nationaux et locaux pour l’impôt spécial, principale réponse apportée à la critique de l’impôt et au délitement incident du consentement des citoyens. Parce qu’elle en partage la philosophie, à savoir la mise en contribution des usagers potentiels ou effectifs d’un service public, la redevance semble bénéficier d’un réel effet d’entraînement. Si l’essor de la taxation pourrait à long terme être problématique pour la tarification, il en est bien un formidable catalyseur à court terme / Public service pricing grids implemented by the cities and intercommunalities will continue to soar as tax and tariff systems are changing.As far as charging fees are concerned, both utility and current, their merits according to the local deciders are greater than ever. Its scope broadened along with the development of local public services and the evolution of what may be economically, politically and legally charged. Meanwhile, what arbitrary resistances might have slowed down the implementation of pricing grids are starting to fade away.The regained interest in charging fees is also based on complex interactions with both pillars of the local tax system: the “general tax”, financing all the public services, and the “special tax”, financing a specific public service.Compared to the “general tax”, the charging system allows for more leeway and takes better into account contributory capacities.Due to the global defiance of the public towards the legitimacy of the tax system (almost to the point of challenging the consent principle behind it), both national and local deciders tend to lean for more use of “special tax”. The charging fee system is therefore more likely to be accepted as the core ideology behind it is the same: the contribution of citizens who are to benefit (even potentially) from a specific public service. If in the short term the rise of special taxes is a catalyzer for the rise of charging fees, in the long term it could nevertheless become a potential hazard

Abstract in English, Afrikaans and IsiXhosa. / This study investigates the first national poll tax levied on African men in the Union of South Africa. Known as the “general tax”, it was enacted in terms of the Natives Taxation and Development Act of 1925, and was imposed irrespective of a man’s income or impecuniousness. The historical background to the Act is outlined, and debates and disputes leading up to its promulgation are considered. The difficulties underlying the application, interpretation, and enforcement of the Act, are also examined. Court case judgments involving men who denied their inclusion under the Act’s central, racial definition of “native”, are explored. The case of one individual whose descendants were brought to Natal as “liberated slaves”, is discussed in some detail. The Act’s definition of “native” affected not only individual men, but also a number of black groups whose racial and tax status was in some doubt. Responses to a Native Affairs Department directive, explicitly excluding “Hottentots, Bushmen and Korannas” from the ambit of the Act, are accordingly investigated. Problems surrounding the Griquas, whose tax status was initially ignored in legislation and in official circulars, are investigated. The taxation of farm labourers, among the lowest paid workers in the country, is also examined. Queries and complaints from magistrates, white farmers and from African men are recorded. The interpretation of the Secretary of Native Affairs on the relevant provisions of the Act and his responses to queries and objections relating to the taxation of those workers, are also investigated. / Esi sifundo siphanda irhafu yokuqala yesizwe eyayibizwa kumadoda ama-Afrika kweMdibaniso woMzantsi Afrika. Le rhafu kwakusithiwa yi“rhafu jikelele”, kwaye yayisekwe ngokomthetho owaziwa ngokuba yiNatives Taxation and Development Act wonyaka we-1925, kwaye yayifunwa kuwo onke amadoda nokuba ahlupheke kangakanani na. Imbali yalo Mthetho inikiwe, kwaye kuphononongwe neengxoxo neengxabano ezakhokelela ekuphunyezweni kwawo. Kuqwalaselwe kwakhona ubunzima obavela xa kwakucelelwa ukuphunyezwa kwawo, indlela yokuwutolika nokuwunyanzelisa. Kukwaphononongwe nezigwebo zeenkundla zamatyala ezimalunga namadoda awayesala ukubandakanywa nenkcazelo yalo Mthetho, eyayicalula ngokwebala, neyayisithi “iinzalelwane”. Kuxoxwe banzi ngetyala losapho lwenye indoda olwaziswa eNatala kusithiwa “ngamakhoboka akhululweyo”. Kuphandiwe ngendlela ababeziva ngayo abantu xa kwaphuma isinyanzeliso seSebe Lemicimbi Yeenzalelwane, esithi “Amaqhakancu, AbaThwa namaKoranna” awafakwa wona kulo Mthetho. Inkcazelo yoMthetho ethi “iinzalelwane” yayingachaphazeli nje amadoda kuphela, yayichaphazela namanye amaqela abantu abantsundu ababengaqondakali ncam ukuba baloluphi na uhlanga, kwaye sisithini isimo sabo serhafu. Ziphononongiwe neengxaki ezazingqonge amaGriqua, wona ayenesimo serhafu esingahoywanga, engananzwanga nangokuseMthethweni nakwiimbalelwano zoburhulumente. Okunye okuphandiweyo kukubizwa irhafu kwabasebenzi basezifama, bona babengabona bahlawulwa kancinci. Zishicilelwe nezikhalazo nemibuzo evela kwiimantyi, amafama amhlophe namadoda ama-Afrika. Ziphononongiwe iindlela zokutolikwa kwezilungiselelo zoMthetho, zitolikwa nguNobhala wemicimbi Yeenzalelwane nendlela lo Nobhala awayephendula ngayo imibuzo nezikhalazo ezazibhekiselele kwabo basebenzi. / Hierdie studie ondersoek die eerste nasionale hoofbelasting wat op Afrika-mans in die Unie van Suid-Afrika gehef is. Hierdie sogenaamde “algemene belasting” is ingevolge die Naturelle Belasting en Ontwikkeling Wet van 1925 voorgeskryf, en is gehef ongeag ’n man se inkomste of onvermoëndheid. Die historiese agtergrond tot die Wet word uiteengesit, en debatte en dispute wat tot die uitvaardiging daarvan gelei het, word oorweeg. Die probleme verbonde aan die toepassing, uitleg en afdwinging van die Wet word ook ondersoek. Hofbeslissings rakende mans wat hul insluiting onder die Wet se sentrale, rasse-definisie van ‘“naturel” ontken het, word bestudeer. Die saak van een individu wie se afstammelinge as “bevryde slawe” na Natal gebring is, word in besonderhede bespreek. Die Wet se definisie van “naturel” het nie net individuele mans beïnvloed nie, maar ook ’n aantal swart groepe oor wie se rasse- en belastingstatus onsekerheid bestaan het. Reaksies op ’n aanwysing van die Departement Naturellesake, wat uitdruklik “Hottentotte, Boesmans en Korannas” van die toepassingsbestek van die Wet uitsluit, word dienooreenkomstig ondersoek. Probleme met betrekking tot die Griekwas, wie se belastingstatus aanvanklik in wetgewing en amptelike omsendbriewe geïgnoreer is, word verken. Die belastingbetaling deur plaasarbeiders, wat onder die laags besoldigde werkers in die land was, word ook bekyk. Navrae en klagtes van landdroste, wit boere en Afrika-mans word vermeld. Die uitleg van die tersaaklike bepalings van die Wet deur die Sekretaris van Naturellesake en sy reaksies op navrae oor en besware teen die belastingpligtigheid van daardie werkers word ook ondersoek. / College of Accounting Sciences / M. Compt (Accounting Science)