The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.

Corruption, Tax Abuse, and Financial Secrecy PhD Dissertation, Miroslav Palanský, IES CUNI, 2020 Abstract This dissertation is composed of three papers that focus on different aspects of the relationship between the public sector and individuals who do not comply with the norms and regulations set by the government. I classify the ways in which individuals do so into two categories - corruption and tax abuse. Corruption, defined as the abuse of entrusted power for private gain, results in individuals obtaining more benefits from the public sector than is intended. Tax abuse, on the other hand, is defined as contributing less to the public sector than is intended. The last chapter of the dissertation focuses on financial secrecy, which I argue is the key facilitator of the two channels. In Chapter 2, I show that companies that donate money to Czech political parties subsequently report abnormally high profits, pointing to preferential treatment that these firms enjoy as a result of their political connections: I conservatively estimate that the connected firms outperform their non-connected but otherwise similar competitors by 8 to 12% following the establishment of the connection, which is a higher effect than found previously for more developed economies. Importantly, however, I find that the effect...

As computer system usage grows in our world, system administrators need better visibility into the workings of computer systems, especially when those systems have problems or go down. Most system components, from hardware, through OS, to application server and application, write log files of some sort, be it system-standardized logs such syslog or application specific logs. These logs very often contain valuable clues to the nature of system problems and outages, but their verbosity can make them difficult to utilize. Statistical data mining methods could help in filtering and classifying log entries, but these tools are often out of the reach of administrators. This research tests the effectiveness of three off-the-shelf Bayesian spam email filters (SpamAssassin, SpamBayes and Bogofilter) for effectiveness as log entry classifiers. A simple scoring system, the Filter Effectiveness Scale (FES), is proposed and used to compare these filters. These filters are tested in three stages: 1) the filters were tested with the SpamAssassin corpus, with various manipulations made to the messages, 2) the filters were tested for their ability to differentiate two types of log entries taken from actual production systems, and 3) the filters were trained on log entries from actual system outages and then tested on effectiveness for finding similar outages via the log files. For stage 1, messages were tested with normalized bodies, normalized headers and with each sentence from each message body as a separate message with a standardized message. The impact of each manipulation is presented. For stages 2 and 3, log entries were tested with digits normalized to zeros, with words chained together to various lengths and one or all levels of word chains used together. The impacts of these manipulations are presented. In each of these stages, it was found that these widely available Bayesian content filters were effective in differentiating log entries. Tables of correct match percentages or score graphs, according to the nature of tests and numbers of entries are presented, are presented, and FES scores are assigned to the filters according to the attributes impacting their effectiveness. This research leads to the suggestion that simple, off-the-shelf Bayesian content filters can be used to assist system administrators and log mining systems in sifting log entries to find entries related to known conditions (for which there are example log entries), and to exclude outages which are not related to specific known entry sets.

Magister Legum - LLM

This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation. / En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.

O setor de produção de celulose mundial vem passando por mudanças significativas nas últimas décadas, principalmente no que tange à sua localização, haja vista o deslocamento de seu centro produtivo dos países desenvolvidos para os países emergentes. Dentre estes, destacam-se os da região do Cone Sul, especialmente o Brasil, o Chile e o Uruguai. O objetivo desta tese é investigar a formação de um paraíso de poluição, ou seja, a possibilidade de indústrias com elevado potencial poluidor estarem migrando para países com regulamentação ambiental supostamente mais branda. Para tanto, analisou-se a existência de diferenciais de conduta e de desempenho ambiental em dois grupos de empresas: um formado pelas empresas estrangeiras situadas na região e suas coirmãs no exterior, e outro pelas primeiras e as nacionais. Na conduta ambiental, analisaram-se as certificações ambientais, a divulgação de relatórios de sustentabilidade e, nestes, a publicação de níveis de emissão de poluentes e de investimentos direcionados ao controle da poluição e/ou de melhoria ambiental. O desempenho ambiental foi avaliado a partir dos parâmetros de emissão de poluentes no ar e na água propostos pela abordagem Best Available Techniques (BAT). Foi possível identificarem-se diferenças tênues de conduta ambiental entre as empresas estrangeiras e as nacionais, havendo, porém, diferenças importantes de desempenho. As plantas estrangeiras localizadas no Cone Sul apresentam, em geral, um desempenho ambiental superior ao das suas próprias coirmãs no exterior e ao das firmas nacionais do segmento. Como estas se diferenciam por serem plantas recentes, que começaram a operar na segunda metade de 2000, tudo indica que a tecnologia utilizada é igual, ou superior, àquela observada nos seus países de origem. Portanto, a hipótese de formação de um paraíso de poluição no Cone Sul não foi confirmada. Entretanto, há um eminente processo de efeito poluição em formação, basicamente decorrente da presença local de tantas instalações industriais de grande porte, muitas delas com capacidade produtiva instalada que excede a um milhão de toneladas/ano. / The sector of world cellulose production has undergone significant changes in recent decades, especially in regard to its location, given the displacement of its production center from developed to emerging countries. Among these countries, we highlight those of the Southern Cone, especially Brazil, Chile and Uruguay. The objective of this thesis is to investigate the formation of a pollution haven, that is to say, the possibility of industries with high pollution potential to be migrating to countries with supposedly more lenient environmental regulations. Therefore the existence of differential behavior and environmental performance was analyzed in two groups of companies: one formed by foreign companies located in the region and sister companies abroad, and another by the foreign companies and the national ones. As to the environmental conduct, the environmental certifications and the disclosure of sustainability reports were analyzed, and in these reports, the publication of emission levels of pollutants and investments directed to the control of pollution and / or environmental improvement. The environmental performance was evaluated from the parameters of pollutant emissions in air and water proposed by the Best Available Techniques (BAT) approach. It was possible to identify subtle environmental conduct differences between foreign and domestic enterprises, presenting, however, important differences in performance. Foreign industrial plants located in the Southern Cone show, in general, a superior environmental performance to those of their own sister companies abroad and to national firms in the sector. As these are different because they are newer plants which began operating in the second half of 2000, it seems that the technology used is equal to or higher than that observed in their countries of origin. Thus, the hypothesis of the formation of a pollution haven in the Southern Cone was not confirmed.

O setor de produção de celulose mundial vem passando por mudanças significativas nas últimas décadas, principalmente no que tange à sua localização, haja vista o deslocamento de seu centro produtivo dos países desenvolvidos para os países emergentes. Dentre estes, destacam-se os da região do Cone Sul, especialmente o Brasil, o Chile e o Uruguai. O objetivo desta tese é investigar a formação de um paraíso de poluição, ou seja, a possibilidade de indústrias com elevado potencial poluidor estarem migrando para países com regulamentação ambiental supostamente mais branda. Para tanto, analisou-se a existência de diferenciais de conduta e de desempenho ambiental em dois grupos de empresas: um formado pelas empresas estrangeiras situadas na região e suas coirmãs no exterior, e outro pelas primeiras e as nacionais. Na conduta ambiental, analisaram-se as certificações ambientais, a divulgação de relatórios de sustentabilidade e, nestes, a publicação de níveis de emissão de poluentes e de investimentos direcionados ao controle da poluição e/ou de melhoria ambiental. O desempenho ambiental foi avaliado a partir dos parâmetros de emissão de poluentes no ar e na água propostos pela abordagem Best Available Techniques (BAT). Foi possível identificarem-se diferenças tênues de conduta ambiental entre as empresas estrangeiras e as nacionais, havendo, porém, diferenças importantes de desempenho. As plantas estrangeiras localizadas no Cone Sul apresentam, em geral, um desempenho ambiental superior ao das suas próprias coirmãs no exterior e ao das firmas nacionais do segmento. Como estas se diferenciam por serem plantas recentes, que começaram a operar na segunda metade de 2000, tudo indica que a tecnologia utilizada é igual, ou superior, àquela observada nos seus países de origem. Portanto, a hipótese de formação de um paraíso de poluição no Cone Sul não foi confirmada. Entretanto, há um eminente processo de efeito poluição em formação, basicamente decorrente da presença local de tantas instalações industriais de grande porte, muitas delas com capacidade produtiva instalada que excede a um milhão de toneladas/ano. / The sector of world cellulose production has undergone significant changes in recent decades, especially in regard to its location, given the displacement of its production center from developed to emerging countries. Among these countries, we highlight those of the Southern Cone, especially Brazil, Chile and Uruguay. The objective of this thesis is to investigate the formation of a pollution haven, that is to say, the possibility of industries with high pollution potential to be migrating to countries with supposedly more lenient environmental regulations. Therefore the existence of differential behavior and environmental performance was analyzed in two groups of companies: one formed by foreign companies located in the region and sister companies abroad, and another by the foreign companies and the national ones. As to the environmental conduct, the environmental certifications and the disclosure of sustainability reports were analyzed, and in these reports, the publication of emission levels of pollutants and investments directed to the control of pollution and / or environmental improvement. The environmental performance was evaluated from the parameters of pollutant emissions in air and water proposed by the Best Available Techniques (BAT) approach. It was possible to identify subtle environmental conduct differences between foreign and domestic enterprises, presenting, however, important differences in performance. Foreign industrial plants located in the Southern Cone show, in general, a superior environmental performance to those of their own sister companies abroad and to national firms in the sector. As these are different because they are newer plants which began operating in the second half of 2000, it seems that the technology used is equal to or higher than that observed in their countries of origin. Thus, the hypothesis of the formation of a pollution haven in the Southern Cone was not confirmed.

O setor de produção de celulose mundial vem passando por mudanças significativas nas últimas décadas, principalmente no que tange à sua localização, haja vista o deslocamento de seu centro produtivo dos países desenvolvidos para os países emergentes. Dentre estes, destacam-se os da região do Cone Sul, especialmente o Brasil, o Chile e o Uruguai. O objetivo desta tese é investigar a formação de um paraíso de poluição, ou seja, a possibilidade de indústrias com elevado potencial poluidor estarem migrando para países com regulamentação ambiental supostamente mais branda. Para tanto, analisou-se a existência de diferenciais de conduta e de desempenho ambiental em dois grupos de empresas: um formado pelas empresas estrangeiras situadas na região e suas coirmãs no exterior, e outro pelas primeiras e as nacionais. Na conduta ambiental, analisaram-se as certificações ambientais, a divulgação de relatórios de sustentabilidade e, nestes, a publicação de níveis de emissão de poluentes e de investimentos direcionados ao controle da poluição e/ou de melhoria ambiental. O desempenho ambiental foi avaliado a partir dos parâmetros de emissão de poluentes no ar e na água propostos pela abordagem Best Available Techniques (BAT). Foi possível identificarem-se diferenças tênues de conduta ambiental entre as empresas estrangeiras e as nacionais, havendo, porém, diferenças importantes de desempenho. As plantas estrangeiras localizadas no Cone Sul apresentam, em geral, um desempenho ambiental superior ao das suas próprias coirmãs no exterior e ao das firmas nacionais do segmento. Como estas se diferenciam por serem plantas recentes, que começaram a operar na segunda metade de 2000, tudo indica que a tecnologia utilizada é igual, ou superior, àquela observada nos seus países de origem. Portanto, a hipótese de formação de um paraíso de poluição no Cone Sul não foi confirmada. Entretanto, há um eminente processo de efeito poluição em formação, basicamente decorrente da presença local de tantas instalações industriais de grande porte, muitas delas com capacidade produtiva instalada que excede a um milhão de toneladas/ano. / The sector of world cellulose production has undergone significant changes in recent decades, especially in regard to its location, given the displacement of its production center from developed to emerging countries. Among these countries, we highlight those of the Southern Cone, especially Brazil, Chile and Uruguay. The objective of this thesis is to investigate the formation of a pollution haven, that is to say, the possibility of industries with high pollution potential to be migrating to countries with supposedly more lenient environmental regulations. Therefore the existence of differential behavior and environmental performance was analyzed in two groups of companies: one formed by foreign companies located in the region and sister companies abroad, and another by the foreign companies and the national ones. As to the environmental conduct, the environmental certifications and the disclosure of sustainability reports were analyzed, and in these reports, the publication of emission levels of pollutants and investments directed to the control of pollution and / or environmental improvement. The environmental performance was evaluated from the parameters of pollutant emissions in air and water proposed by the Best Available Techniques (BAT) approach. It was possible to identify subtle environmental conduct differences between foreign and domestic enterprises, presenting, however, important differences in performance. Foreign industrial plants located in the Southern Cone show, in general, a superior environmental performance to those of their own sister companies abroad and to national firms in the sector. As these are different because they are newer plants which began operating in the second half of 2000, it seems that the technology used is equal to or higher than that observed in their countries of origin. Thus, the hypothesis of the formation of a pollution haven in the Southern Cone was not confirmed.

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with information exchange (DTT) is more likely when the capital importer is compensated through official development assistence (ODA). We finally demonstrate how the foreign account tax compliance act (FATCA) and similar international initiatives bias the bargaining outcome in favour of capital exporting countries. (authors' abstract) / Series: WU International Taxation Research Paper Series

The role of tax havens in the global issue of tax evasion has been illustrated by numerous studies. In 2009, a major international initiative has been launched by G20 and OECD with a purpose to put an end to offshore tax evasion. Yet the outcomes of this tax haven crackdown are often contested. This thesis brings new findings to the empirical research that has been done on the field of crackdown's evaluation. First, I confirm the results of earlier academic papers and I find a negative impact of information exchange treaties on the value of funds placed in tax havens. Second, I extend the existing research shifting the attention to deposits in non-havens, concluding that also the money from tax havens placed on non-havens' bank accounts disappear after signing a treaty. In the final part of the thesis, I - for the first time in literature - link the data on cross-border deposits with a measure of financial secrecy. I find that a decrease in secrecy score corresponds to a decline in deposits on a sample of all countries and non-havens. All my findings suggest that weakening the financial secrecy is associated with a significant outflow of cross-border deposits.