The diploma work is focused on at the evaluation of advantage to finance the investment property by the means of credit or financial leasing and explore investment efficiency in term of future value of cash flow

The aim of this diploma thesis is to optimize the concern in terms of taxes. Model situations should point to tax optimization by moving business to tax havens. Diploma thesis deals particularly different taxation of concern in tax havens. The result of the work will be a proposal and recommendations for the establishment of a company in a tax haven.

The question of how to design efficient environmental policies has become one of the most important questions of our time, but finding the answer it is not easy. Simple models of environmental regulation do not take into account the complexity of real markets. One aspect that is sometimes ignored is the market structure of the regulated industry. This critical review of the literature shows that market structure can both influence and be influenced by environmental regulation and that determining the optimal environmental policy is complicated.

This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.

The subject of this thesis is the taxation of the estate owner. The content of the project is firstly identification with the general tax patterns, thereinafter theoretical analysis of the introduced issues and finally its application on the concrete company. The study should give compact view on the tax liability, as a result of the ownership of the estate.

In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.

Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were preparing for the introduction of the new dividend tax in South Africa. The preparations included extensive consultations, sharing of information and providing guidance in newsletters, journals, guidance notes, websites, blogs, magazines, news papers and the like. Companies, Regulated Intermediaries and shareholders do not only have to be informed of the legislative changes, they need to be informed about the when, what and how of the impact of the tax and about the preparation needed for the implementation of dividends tax. Several common themes were identified that are critical to the successful implementation of dividends tax. These themes include communication between the business community and the regulators, as well as communication within the organisations. Involvement in and by the industry bodies has also been identified as critical to the successful implementation of dividends tax, while the timely preparation and communication of the regulatory reporting requirements is essential to the process. Within organisations, centralised oversight enables the coordinated preparation and implementation of the new tax. AFRIKAANS : Die voorbereidings vir die implementasie van enige nuwe belasting is 'n reuse taak. Die omvang van hierdie taak het duidelik geword toe die Nasionale Tesourie, die Suid Afrikaanse Inkomstediens, maatskappye, professionele liggame, industrie-organisasies, ensomeer voorbereidings moes tref vir die implementasie van dividend belasting. Die voorbereidings het konsultasie met lede, die deel van inligting en die voorsiening van leiding in nuusbriewe, joernale, webtuistes, tydskrifte en koerante ingesluit. Maatskappye, gereguleerde tussengangers en aandeelhouers moes nie net ingelig word oor die veranderinge in die wetgewing nie, hulle moet ook ingelig word aangaande die wanneer, wat en hoe van die impak van die belasting en die voorbereidings vir die implementasie van dividend belasting. Verskeie gemeenskaplike temas wat krities is tot die suksesvolle implementering van dividend belasting is geidentifiseer. Hierdie faktore sluit in kommunikasie tussen die organisasies, die besigheids samelewing en die reguleerders, asook interne kommunikasie binne die organisasies. Betrokkenheid in en by die industrieorganisasies is ook geidentifiseer as krities tot die suksesvolle implementering van dividend belasting, terwyl die tydige voorbereiding en kommunikasie deur die reguleerders en die kommunikasie van die rapporterings vereistes van die reguleerders essensieel is tot die proses. Sentrale interne oorsig binne organisasies maak die gekoordineerde voorbereidings vir die implementasie van dividend belasting moontlik. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Idén att beskatta marknader har funnits i decennier och målen är desamma i dag som de var för 80 år sedan. Nämligen att:  Harmonisera existerande regleringar genom minska antalet nationella beskattningsmetoder,  Stabilisera marknader genom att minska volatiliten och  Få in intäkter Skatte intäkterna ska sedan användas till att finansiera något annat som man önskar att finansiera i samhället. Den här uppsatsen undersöker hur skatten kan komma att påverka Sverige och presenterar bland annat att skatten som elva länder i EU kommer att införa från och med januari 2014 kommer inte bara att påverka de elva länder, utan även övriga länder inom EU som också kommer att få ökade kostnader, trots att de inte tänker implementera skatten. För Sveriges del riskerar skatten att påverkar våra pensioner, hur vi investerar, var vi investerar med mera. / The idea of taxing markets have been around for decades and the goals today are the same as they were 80 years ago, to  Harmonize existing legislation by reducing the amount of different national taxation methods,  Stabilize markets thru decreased volatility  Collect tax revenue The tax revenue will later be used to finance something that the society wants to finance. This thesis examines the possible effects that the financial transaction tax might have on Sweden and will present the effects that the tax might have not only inside the 11 countries in the European Union that will implement the tax from January 2014 but also on those outside, who will face higher costs even though they are not planning on implementing the tax. Sweden faces a risk with decreased pension’s funds a change in how we invest and where we invest.

La papa es el tercer cultivo más importante del mundo, después del arroz y el trigo. El Perú es considerado como el principal productor de papas en Latinoamérica. A pesar de ello, en los últimos años se ha registrado un incremento en la demanda de importaciones de papas prefritas congeladas, motivo por el cual la presente investigación tiene como principal objetivo determinar los factores que influyen en las importaciones de papas prefritas congeladas, subpartida nacional 2004.10.00.00, desde Estados Unidos en el período 2015 - 2018, dentro de los cuales se determinan como los principales: costo de importación, requisitos no arancelarios, tipo de cambio y producto bruto interno. El estudio tuvo un enfoque mixto, el cual se basó en la técnica de entrevistas semiestructuradas realizadas a actores pertenecientes al sector público, sector privado, gremios y organismos relacionados. Mientras que, para el análisis cuantitativo, se utilizó el modelo de regresión lineal. Finalmente, el resultado obtenido en el estudio determina que el costo de importación y los requisitos no arancelarios son los factores que influyen significativamente en las importaciones de papas prefritas congeladas desde Estados Unidos. / Potatoes are the third most important crop in the world, after rice and wheat. Peru is considered the main producer of potatoes in Latin America. Despite this, in recent years there has been an increase in the demand for imports of frozen pre-fried potatoes. In that sense, the main objective of this research is to determine the main factors influencing imports of frozen pre-fried potatoes, national subheading 2004.10.00.00, from the USA from 2015-2018. For this, different factors have been identified in the chosen theoretical framework which the following are listed: import costs, non-tariff treatment, exchange rate and GDP (Gross Domestic Product). The study has a mixed approach, which was based on the technique of semi-structured interviews, carried out with actors from the public sector, from the private sector, from business associations and related organizations. While, for the quantitative analysis, the linear regression model was conducted. Finally, the results obtained in the following study determines that import costs, and non-tariff treatment are the main factors that influence on imports of frozen pre-fried potatoes from the United States of America from 2015-2018. / Tesis

El presente trabajo de investigación ha sido desarrollado como ayuda para la ejecución de proyectos bajo la modalidad de Obras por Impuestos, toda vez que esta modalidad, es mejor que otras alternativas de financiamiento en nuestro país, como las Asociaciones Público Privadas (APP’s), en cuanto a costos, recorte de plazos y eficiencia en los procesos. Esto permitirá usar los resultados obtenidos como herramienta de consulta para dar inicio a proyectos de Plantas de Tratamiento de Agua Residual – PTAR en el ámbito local y nacional, bajo esta modalidad, cabe indicar que este tipo de obras han sido declaradas de interés nacional por el Estado bajo el Decreto Supremo que aprueba el Plan de Saneamiento 2017 – 2021 (D.S. N° 018 - 2017 – Vivienda). Los estudios realizados han sido hechos para la ciudad de Cajamarca, ciudad que a la fecha no cuenta con una PTAR, por el colapso de su actual infraestructura en el año 2005, generando malestar a la población y faltando al derecho fundamental de la población de vivir en un ambiente sano y saludable. El proyecto consiste en la construcción de una PTAR, con una tecnología de Bioreactores de Membranas (MBR), el monto estimado para la construcción asciende a los S/. 86, 634,096.49 y el plazo de ejecución son de 20 meses. Cabe señalar que esta alternativa tecnológica ha sido seleccionada tras un análisis comparativo de ingeniería económica, con la alternativa tecnológica de Filtros Percoladores. La tecnología elegida nos mostró resultados favorables por su impacto económico para el erario nacional, además de un impacto costo-eficiente menor, tomando en cuenta la población beneficiaria de la ciudad de Cajamarca. Por otro lado, cabe recalcar que todos los permisos deberán estar aprobados y saneados por las entidades públicas. / This research work has been developed as an aid for the execution of projects under the Works for Taxes modality, since this modality is better than other financing alternatives in our country, such as Public Private Partnerships (PPPs), in in terms of costs, shortening deadlines and efficiency in the processes. This will allow the use of the results obtained as a consultation tool to initiate projects of Waste Water Treatment Plants - PTAR at the local and national level, under this modality, it should be noted that these types of works have been declared of national interest by the State under the Supreme Decree that approves the 2017-2021 Sanitation Plan (DS N ° 018 - 2017 - Housing). The studies carried out have been made for the city of Cajamarca, a city that to date does not have a WWTP, due to the collapse of its current infrastructure in 2005, generating discomfort for the population and lacking the fundamental right of the population to live In a healthy and healthy environment. The project consists of the construction of a WWTP, with a technology of Membrane Bioreactors (MBR), the estimated amount for construction amounts to S /. 86, 634,096.49 and the execution period is 20 months. It should be noted that this technological alternative has been selected after a comparative analysis of economic engineering, with the technological alternative of Percolator Filters. The chosen technology showed favorable results due to its economic impact on the national treasury, as well as a lower cost-efficient impact, taking into account the beneficiary population of the city of Cajamarca. On the other hand, it should be emphasized that all permits must be approved and sanitized by public entities. / Trabajo de investigación