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Magister Legum - LLM / The prominent role of cities in contemporary developing countries, especially in South Africa, purposively cannot be overstated. Home to 40 per cent of South Africa’s population and accounting for 63 per cent of the national gross domestic product (GDP), cities, in the words of the former Minister of Finance Malusi Gigaba, ‘are at heart of the national economy.’ Yet, despite being at the epicentre of the national economy, cities in the form of metropolitan municipalities (Category A), also known as ‘self-standing municipalities', face a significant mismatch between their expenditure responsibilities and revenue sources.5 Not unique to South African cities, this mismatch, notoriously known as the ‘fiscal gap’ or ‘fiscal imbalance’, arises when own revenue sources such as, property rates, user charges, levies and other taxes available to cities, are inadequate to meet their expenditures.

Bakalauro baigiamąjame darbe atskleidžiama tiesioginių mokesčių vieta Lietuvos mokesčių sistemoje, išskiriant mokesčių rūšis priskiriamas prie tiesioginių mokesčių grupės, nagrinėjami GPM, pelno mokesčio ir turto mokesčių (nekilnojamojo turto mokesčio, žemės mokesčio, paveldimo turto mokesčio) apmokestinimo instrumentarijai. Nagrinėjama nacionalinio biudžeto mokestinių pajamų struktūrą, dinamika 2006-2010 m., atskleidžiama pajamų iš tiesioginių mokesčių lyginamieji svoriai nacionalinio biudžeto mokestinių pajamų struktūroje. Atliktas pajamų iš GPM, pelno mokesčio, turto mokesčių tyrimas, kurio metu atskleidžiama pajamų iš GPM, pelno mokesčio, turto mokesčių dinamika 2006-2010 m. pajamų iš GPM, pelno mokesčio, turto mokesčių surinkimo plano vykdymas, įdentifikuoti veiksniai įtakojantys pajamų iš GPM, pelno mokesčio, turto mokesčių kitimo tendencijos, atskleistos pajamų iš GPM pagal apmokestinimo objektus, pajamų iš pelno mokesčio pagal įmonių rūšis ir pajamų iš turto mokesčių pagal mokesčių rūšis kitimo tendencijos. Taip pat įdentifikuotos pajamų iš tiesioginių mokesčių didinimo galimybės. / Bachelor of baigiamąjame disclosure of direct taxes in the work of the tax system, excluding tax type assigned to direct tax group, deal with gpm, corporation tax and wealth tax (real estate tax, tax, inheritance tax) instrumentarijai taxation. The national budget tax income structure, dynamics 2006-2010, disclosed the revenue from direct taxes weighting national budget of tax revenue. A revenue from gpm, income tax, wealth tax trial, disclosed the revenue from gpm, income tax, wealth tax dynamics 2006-2010. revenue from gpm of income tax, wealth tax collection plan execution, įdentifikuoti factors contributing to income from gpm, income tax, wealth tax trends, disclosed the taxation of income from gpm objects, revenue from income tax by the undertakings and the types of property income tax by tax type trends. Also įdentifikuotos revenue from direct tax increases.

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L’augmentation de l’espérance de vie affecte les régimes de retraites français, fondés sur la répartition et la solidarité intergénérationnelle. Pour soutenir ce premier pilier de retraite, composé, pour un salarié du secteur privé, des régimes de base de la Sécurité sociale et des régimes complémentaires rendus légalement obligatoires de l’ARRCO et de l’AGIRC (pour les seuls salariés cadres), le recours à un deuxième pilier de retraite s’avère nécessaire. Fondé sur une gestion par capitalisation, ce pilier prend vie dans le cadre de l’entreprise. L’employeur décide de la portée de l’engagement souscrit à l’égard de son salarié : le versement d’une cotisation définie au cours de sa carrière ou celui d’une prestation viagère pendant sa retraite dont le montant est déterminé à l’avance. Si la création de régimes de retraite professionnelle relève de la liberté des entreprises, le législateur oriente leur action à travers un régime social et fiscal de faveur. Enfin, les régimes de retraite professionnelle entrent dans le champ du droit de la concurrence en vue de créer, au niveau européen, un marché unique des retraites professionnelles. Les retraites professionnelles se situent au carrefour de nombreux droits. Normes travaillistes, assurantielles, fiscales, commerciales, trouvent à s’appliquer aux côtés des dispositions des Codes de la sécurité sociale et de la mutualité. De leur articulation naissent des conflits. Leur résolution est la condition nécessaire à la création d’un cadre juridique propice au développement des retraites professionnelles. / The increase in life expectancy affects the French pension schemes, founded on principles of distribution and solidarity between generations. In order to support this first pillar of the retirement system, consisting both in a core Social Security program for employees in the private sector and in the legally mandatory supplementary schemes of ARRCO and AGIRC (only for executive-level employees), it has become necessary to turn to a second pillar. Based on management by capitalization, it becomes effective in the business framework. The employer determines the scope of the undertaking signed in favor of his employee: either the payment of a levy defined during the employee’s career or the payment of a lifetime benefit during his retirement, whose amount is determined in advance. While the creation of occupational pension schemes is up to the businesses, the legislature orients their initiatives towards a favorable social and fiscal scheme. Finally, occupational pension schemes are subject to competition law in order to create, at the European level, a unique market for occupational pension schemes. These schemes are at the crossroads of numerous branches of law. Labor law, insurance law, taw law, and commercial law are applicable along with the French “Code de la sécurité sociale” and the French “Code de la mutualité”. Conflicts stem from the linkage between all of these laws. Their resolution is the sine qua non condition to create a legal framework enabling occupational pension schemes to evolve.

Os pólos industriais são uma realidade no Brasil, mas, do ponto de vista da legislação, carecem de um tratamento específico e claro, particularmente com relação ao compartilhamento da infra-estrutura e aquisição de insumos energéticos. A falta de clareza na regulamentação brasileira abre espaço para interpretações divergentes com relação ao suprimento energético, que muitas vezes acaba prejudicando a captura de sinergias e ganhos de escala nos pólos industriais, principalmente para as empresas menores. Este cenário gera incerteza com relação aos preços finais de energia e reduz, de forma artificial, os benefícios inerentes à formação de pólos industriais. A adequação na legislação do setor elétrico brasileiro é fundamental para se criar um ambiente regulatório que defina de forma clara e objetiva soluções para a questão energética nos pólos industriais. Neste trabalho apresentam-se proposições de inovações na legislação do setor elétrico brasileiro que poderiam criar um ambiente regulatório transparente e seguro às empresas, no que se refere ao suprimento elétrico, compartilhamento de infra-estrutura e aquisição de energia elétrica em pólos industriais. As inovações propostas preservam as condições de suprimento elétrico dos pólos existentes e também incentivam a criação de novos pólos. / Industrial cluster systems are a reality in Brazil but Brazilian electric regulation does not have a specific and clear treatment about industrial cluster electric supply, especially regarding infra-structure common usage and group energy purchase. This lack of regulation generates a scenario of uncertainty about the energy costs for companies placed in Industrial cluster systems, and reduce, in an artificial way, the advantages that industrial clusters naturally has. The modification in Brazilian electric regulation is fundamental to define energy policies aspects for industrial clusters, to provide a safe environmental for existents industrial clusters and to generate conditions to create new ones. In this dissertation, innovations in Brazilian electric regulation are presented aiming to create a safe and clear environmental for industrial clusters. The proposed innovations preserve the electric supply conditions for the existents industrial clusters and support the creation of new sites, where two or more industries can share electric infra-structure and purchase energy together.

Os pólos industriais são uma realidade no Brasil, mas, do ponto de vista da legislação, carecem de um tratamento específico e claro, particularmente com relação ao compartilhamento da infra-estrutura e aquisição de insumos energéticos. A falta de clareza na regulamentação brasileira abre espaço para interpretações divergentes com relação ao suprimento energético, que muitas vezes acaba prejudicando a captura de sinergias e ganhos de escala nos pólos industriais, principalmente para as empresas menores. Este cenário gera incerteza com relação aos preços finais de energia e reduz, de forma artificial, os benefícios inerentes à formação de pólos industriais. A adequação na legislação do setor elétrico brasileiro é fundamental para se criar um ambiente regulatório que defina de forma clara e objetiva soluções para a questão energética nos pólos industriais. Neste trabalho apresentam-se proposições de inovações na legislação do setor elétrico brasileiro que poderiam criar um ambiente regulatório transparente e seguro às empresas, no que se refere ao suprimento elétrico, compartilhamento de infra-estrutura e aquisição de energia elétrica em pólos industriais. As inovações propostas preservam as condições de suprimento elétrico dos pólos existentes e também incentivam a criação de novos pólos. / Industrial cluster systems are a reality in Brazil but Brazilian electric regulation does not have a specific and clear treatment about industrial cluster electric supply, especially regarding infra-structure common usage and group energy purchase. This lack of regulation generates a scenario of uncertainty about the energy costs for companies placed in Industrial cluster systems, and reduce, in an artificial way, the advantages that industrial clusters naturally has. The modification in Brazilian electric regulation is fundamental to define energy policies aspects for industrial clusters, to provide a safe environmental for existents industrial clusters and to generate conditions to create new ones. In this dissertation, innovations in Brazilian electric regulation are presented aiming to create a safe and clear environmental for industrial clusters. The proposed innovations preserve the electric supply conditions for the existents industrial clusters and support the creation of new sites, where two or more industries can share electric infra-structure and purchase energy together.

This dissertation is concerned with the financing of roads in terms of public finance economic theory. The theory of public goods is applied to the case of roads and it is concluded that roads possess significant elements of privateness and are therefore nonpure public goods. Given that roads are nonpure public goods, and that the market for roads has natural monopoly characteristics, it is proposed that user charges have a role to play in the financing of roads. Road user charging techniques such as licence fees, fuel levies, tolls, area licensing, parking charges and weight-distance charges are evaluated. The advantages of user charging versus tax earmarking and general fund financing are examined. A road financing system for South Africa is proposed, whereby National roads are financed by user charges, and Provincial and Local roads are financed partly by user charges and partly by general taxes. / Economics and Management Sciences / Thesis (M.Com.)--University of South Africa, 1996.

This dissertation is concerned with the financing of roads in terms of public finance economic theory. The theory of public goods is applied to the case of roads and it is concluded that roads possess significant elements of privateness and are therefore nonpure public goods. Given that roads are nonpure public goods, and that the market for roads has natural monopoly characteristics, it is proposed that user charges have a role to play in the financing of roads. Road user charging techniques such as licence fees, fuel levies, tolls, area licensing, parking charges and weight-distance charges are evaluated. The advantages of user charging versus tax earmarking and general fund financing are examined. A road financing system for South Africa is proposed, whereby National roads are financed by user charges, and Provincial and Local roads are financed partly by user charges and partly by general taxes. / Economics and Management Sciences / Thesis (M.Com.)--University of South Africa, 1996.