Nowadays it is a worldwide trend to transform the government by using information and communications technology. Particularly in keen competition amongst countries in the 21st century, a country which has competitive consciousness uses information and communication technology to reform the government for improving its national competitiveness. If Taiwan intends to remold itself and improve its national competitiveness, it should establish an electronic government to develop governmental Internet service and substantially renovate the effectiveness of administrative operations. The government should break through the traditional thinking frame and redefine the role and function of the government. This is for the purpose of changing and improving the interactive relationship between the government and the public and to help the public accept the convenient service of various Internet applications offered by the government. Taiwan started the online governmental services from 1998 and has been engaged in several types of applications, such as Government to Citizen, Government to Business, and Government to Government applications. Among these applications, the convenient service of Internet application, which is most closely related to the daily life of the public, includes electronic tax filing, electronic motor vehicle & driver information system, electronic public safety, electronic industries and businesses, electronic health care, and electronic utilities, etc, which have been gradually and widely used by the public. By adopting the four phases of NEBIC Theory (Net-Enabled Business Innovation Cycle), this study will examine whether the electronic filing of individual income tax returns, which is introduced by the government, makes tax filing more efficient, lowers the cost and offers a more convenient service or not. In brief, the study is to analyze whether the needs of the public are being more fulfilled. NEBIC Theory mainly defines the four phases of the cycle, which are Choosing Enabling Information Technologies, Matching with Economic Opportunities, Executing Business Innovation for Growth and Assessing Customer Value, to create customer value. By using NEBIC Theory, this study analyzed (1) the first phase that the electronic government was engaged in convenient service of Internet application by using information technology, (2) the second phase that the government offered tax payers the electronic tax filing with a 24-hour filing system and a trial run of auto-selected optimal filing, and (3) the third phase in which the national tax information systems used by five regional National Tax Administrations and the Financial Data Center were integrated and planned anew, which was named ¡§National Tax System Migration¡¨, in which most commonly known by the public was ¡§electronic filing of individual income tax returns¡¨, and was accomplished in 6 years. This study finally analyzed the fourth phase of the value of electronic filing of income tax returns. Voluntarily providing tax payers with annual income data by tax authorities significantly saves the social cost, time cost, and manpower cost of tax withholders, payers and authorities. Tax authorities may save manpower in data recording and processing, save data storage space and improve the government¡¦s administrative effectiveness. Tax payers may save transport costs, extend the tax filing time, save time of trials and lower the possibility of rejection, which offers more convenience to the public. Therefore, electronic filing of individual income tax returns greatly increases satisfaction of the needs of the public.

Preface Public policies are a result of governmental responses in persuit of the best interests for the majority of the people. Policy analysis, on the other hand , emphasizes customer-orientation in making public decesion. It seems that it is the government¡¦s responsibility to make good policies to serve its people. Therefore, Taiwan began to develop itself into a state of e-government in 1998. The government has improved country¡¦s electronic service infrastructures and has the information and communication technology effectively integrated. As a result, government red tape has been significantly reduced. Traditional labor-intense computer operation has been digitalized and has given its way to internet. Government efficiency is improved as well as the quality of service. Using internet to file individual income tax has become a trend. It is not necessary any more to go to the taxing authority to file tax. Internet provides taxpayers much faster and more convenient electronic accesses. Since March 1999, revenue service authorities all over the country have been activily advocating using on-line internet processing to file individual income tax. In May 2003, without going to the tax authority, taxpayers started to use Citizen Digital Certificate or Financial Institution Certificate to file individual income tax. Thereafter, the way in filing individual income tax has become diversified. According to the statistics, in the year of 2006 there were applications using internet to file individual income. This record-high figure represents 47 percent of total applications. Filing individual income tax through internet truly symbolizes an electronic government. This study is based on the theory of public policy and places of marketing to discuss how internet and certificate work in filing individual income tax. Many of my colleagues asked to answer the questionaires on the designed questions. The questionaires were quantitively analyzed. The result shows that using internet to file individual income tax enables the public to enjoy an e-government that works more efficiently and costs much less. This study is summarized as the following : 1.Tax filing applications that claim for standard deduction accounted for nearly 70 percent of all applications from year 1999 to 2006. 2.Internet has become a main public access in filing individual income tax. 3.Internet is not widely used yet in filing individual income tax, but it has the advantages over the other means. By govrrnment¡¦s advocating, internet may become more accessible to the public. 4.The government needs to find a way to systematize the process in filing individual income tax to fit public interests better.

The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...

The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this thesis discusses in more detail legal regulation of individual income tax in the Czech Republic according to individual elements of the tax construction. This chapter is divided into five subchapters, which deal with individual elements of the tax construction. The purpose of this chapter is to describe the Czech legal regulation of individual income tax and to underline problematic parts of this legal regulation. The fourth chapter, which is similarly structured as the third chapter, deals with legal regulation of individual income tax in the United States. This chapter is divided into two subchapters, the first of which discusses individual income tax on the federal level and the second one on the level of...

87 Abstract Individual income taxation in selected European Union countries This thesis explores income tax of private individuals in the Czech Republic and draws comparison with tax laws of two other European Union member countries: Federal Republic of Germany and Hungary. German government has managed to operate with balanced budget for several consecutive years, suggesting their tax system is well adjusted. Hungary was chosen for its geographical and demographical similarity to the Czech Republic as well as shared parallels in the history of both countries. Additionally, between the years 2010 and 2013, Hungarian tax system used super-gross income as tax base, which matches the current (2017) Czech tax system. Besides introduction and conclusion, the thesis comprises of six chapters and is structured as follows: Introductory parts aim review theoretical background regarding taxes in general including definitions, development in historical context, functions and individual tax elements. After that comes a breakdown of direct tax treatment at the international level, both in the context of European Union and international treaties. Thesis then follows with analysis of specific treatments of income tax of private individuals. The final section compares tax systems of the three countries and uses the...

本文之主要目的，係探究綜合所得稅收入之預測方法。由於我國過去關於綜合所得稅收入預測之文獻，其估測方法大多是以概括性指標（如GNP水準），或利用趨勢值（如去年稅收水準）等方式進行單一迴歸之估測，如江振南(1973)、林華德(1978)等。針對以上的估計方法，本文乃提出不同之觀點及作法。 　　由賦稅稽徵的基本資料觀察得知，所得級距與納稅單位數之關係曲線所呈現的型態與趨勢相當規律。因此本文嘗試為其尋找分配函數以配適之，並藉由對分配函數參數值的掌握，即可準確預測綜合所得稅的稅收。 　　由本文的配適結果發現，「修正級距應納稅額差異最小化模型」不論是在最高所得級距應納稅額，或是總稅收的預測，皆有極佳的配適，在二十二年的歷史資料中，此一模型的總稅收估計誤差皆低於1000元。 　　因此，只要能掌握「修正級距應納稅額差異最小化模型」中的指數分配參數值與常數項趨勢值，即可精確估計最高所得級距應納稅額與總稅收。

This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.

The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.

The issue of taxes, especially individual income tax is a very often discussed. This is a demanding and time-consuming issue when it comes to theoretical preparation as well as data processing. Taxpayers' efforts are to optimize tax bases so that they pay as little tax as possible. Taxpayers apply non-taxable parts of the tax base and tax deductibles, such as providing free benefits (donations). The behavior of taxpayers in donating is influenced by their solidarity. In conclusion, behavior of payers of individual income tax is highly unpredictable and very individual. One of the options to achieving a more equitable income taxation would be to reintroduce a progressive tax rate.

本文將信任作為新的變數,加入到消費者最優問題當中;分別基於RBC模型和AK模型的框架,推导了信任對於個人以及社會經濟表現的影響.兩個模型的數學解都預測信任會正向影響社會的產出水平,但在信任是否影響經濟的成長速度這一命題上得出了不同的結論.利用跨國數據和中國省級數據進行實證研究,我們發現信任應當有收入效果,但沒有成長效果;特別的,我們還發現信任和人力資本之間具有相互促進的內在關係.在個人收入層面, 我們利用中國的調查資料, 也同時驗證了信任對於個人所得的正向效果. / This paper presents two modified models in which social trust is constructed in the representative household’s budget constraint. The solutions of both models predict that trust is positively related with the overall output, while the predictions for the growth effect of trust are ambiguous. Using the cross-country data and Chinese province data, we find our result of empirical analysis suggests that trust should only has income effect but no growth effect. Furthermore, we find there’s an important mutually enhancing relationship between human capital and trust. On individual level, the positive income-trust relationship is further verified using the Chinese survey data.