The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

Thesis (Ph. D.)--Rutgers University, 2009. / "Graduate Program in Public Administration." Includes bibliographical references (p. 284-296).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1958. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves [256]-272).

Thesis (Ph. D.)--University of Michigan, 1995. / Includes bibliographical references (leaves 299-327).

Thesis (Ph.D.)--University of Michigan, 1995. / Chairs: Kenneth Lieberthal; Michel Oksenberg. Includes bibliographical references.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on September 25, 2007) Vita. Includes bibliographical references.

No description available.

Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Cloud computing is a universal occurrence, to which South Africa is no exception. The technology of cloud computing has been the focus of extensive research, but the tax consequences have not been investigated in such research. However, the nature of cloud computing activities, which are conducted via the internet, highlights many difficulties related to taxation. The main taxation-related problems are elicited by the composition of these activities, namely the making available of the cloud by the service provider via the internet and the subsequent use of it by the consumer at any worldwide location. This composition makes the classification of such transactions and the subsequent taxation source determination problematic. Yet, from a South African perspective, there is little assistance regarding these problems. As a result, significant income may escape South African taxation liabilities. The aim of this study was to investigate South African taxation consequences for non-resident1 cloud service providers who conduct activities with residents1 via the internet. The focus of the study was twofold: first, to identify factors, which indicates the classification of cloud computing activities as either a lease, a royalty (or its closely related know-how) or a service; and second, to determine the tax source of each of these classifications. Hence, this study sought to determine whether non-resident cloud service providers could possibly be liable for South African taxation and to identify related challenges that need to be addressed to ensure the collection of such taxes. / AFRIKAANSE OPSOMMING: Wolkbewerking (“Cloud computing”) is wêreldwye verskynsel wat ook in Suid- Afrika voorkom. Wolkbewerkingstegnologie was al die fokuspunt van omvangryke navorsing, alhoewel die belastinggevolge nog nie in sodanige navorsing ondersoek is nie. Die aard van wolkbewerkingsaktiwiteite, wat via die internet plaasvind, benadruk egter verskeie belastingverwante vraagstukke. Die hoofbelastingvraagstukke word deur die samestelling van hierdie aktiwiteite, naamlik die beskikbaarstelling van die sogenaamde wolk deur die diensverskaffer via die internet en die gevolglike gebruik daarvan deur die verbruiker te enige wêreldwye ligging, uitgelig. Die klassifikasie en daaropvolgende vasstelling van die belastingbron van hierdie aktiwiteite word as gevolg van hierdie samestelling problematies. Tog, vanaf Suid-Afrikaanse perspektief, bestaan min leiding vir hierdie vraagstukke. As gevolg hiervan kan beduidende inkomstebedrae moontlik Suid-Afrikaanse belastingaanspreeklikheid ontsnap. Die doel van hierdie studie was om ondersoek in te stel na die Suid-Afrikaanse belastinggevolge vir nie-inwoner2 wolkdiensverskaffers wat via die internet met inwoners2 handelsaktiwiteite uitvoer. Die fokus van hierdie studie was tweeledig: eerstens om faktore te identifiseer wat die klassifikasie van wolkbewerkingsaktiwiteite as óf huur, óf tantième (of nou-verwante bedryfskennis) óf dienste kan aandui; en tweedens om die belasting bronne van elk van hierdie klassifikasies vas te stel. Gevolglik is daar in hierdie studie gepoog om vas te stel of nie-inwoner wolkdiensverskaffers moontlik vir Suid-Afrikaanse belasting aanspreeklik mag wees en om verwante uitdagings wat aangespreek moet word om die invordering van hierdie belasting te verseker, te identifiseer.

Thesis (Ph.D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1981. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Bibliography: leaves BIB 1-BIB 6. / by F. Ron Jones. / Ph.D.

ABSTRACT Tax revenue is the major source from which government¡¦s budget revenue and is very important to sustain the need of government¡¦s public expenditure. The increasing expenditure caused by satisfying the citizen¡¦s desire of sufficient and better local government¡¦s services on education, culture, transportation, social welfare, environmental control, public health, police, and fire protection etc., as well as the shortage of tax income caused by economic depression and the tax deduction policy of the central government had seriously deteriorated the budget deficit of the local government. In 2002, our government announced to put into practice the Local Taxation Law that empowers the local government with autonomous right to levy the local taxes. Under the current situation of economic depression, how to create new sources of tax revenue to improve the budget deficit demands an immediate attention of the local government of Kaohsiung County. This study first investigates the fundamental theory of local tax, our local tax system, and local tax system of other countries to obtain the principles and feasible taxing items of imposing local tax. Secondly, this study uses secondary data to analyze the financial situation of Kaohsiung County and to research on the reasons of the financial problems and difficulty to understand the justification of tax hike. Thirdly, an in-depth interview to the head and deputy of finance department and county councilor was conducted to collect data. Through the literature study, secondary data analysis, and interview results to construct the questionnaire structure. Lastly, we conducted a research in Delphi Technique by sending questionnaire to Kaohsiung County councilor, tax personnel, finance personnel, and accounting personnel to study the perception and attitude of the interviewee towards to imposing new tax, appropriate new tax items, timing for imposing new tax, the problems we are facing and the strategy of resolving the problems. Throughout the activities mentioned above, this study consolidates and summarizes some conclusions as follows: 1. Our country has fewer local tax items and has room to expand compared to foreign countries. Besides, it has been years Kaohsiung County has had budget deficit. All tax income is not even enough to pay for personnel expenses. Having new tax revenue is necessary and reasonable. 2. After the passage of Local Taxation law, local tax is split into two categories. One is nation-wide local tax and the other is initiated by the local government. Expanding tax sources can be done in two ways at the same time. For one, nation -wide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducted. That includes the revoke of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. For two, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax. 3. The interviewees are highly recognized the implication of fiscal autonomy to the local government and are positively support the local governments to raise their financial resources via a systematic and reasonable taxation on new items of local tax. 4. The legislative body is not totally against the tax add and it possibly be approved as long as the local governments still can not resolve the budget deficit problem via it¡¦s efforts on minimizing the expenditure. 5. New taxations on certain residents or enterprises within a county might be considered as long as these earmarked tax revenue is used for designate purposes. New taxes that are suitable for Kaohsiung County to impose are Quarry Tax, Pollution Tax, and Peddler License Tax, in that order. 6. Local government should take three important actions to increase the willingness of the citizen to pay taxes and reduce the impact of tax add. First is to explain in public the benefits and purposes of the tax add and disclose the usage details of the new tax revenue. Second is to preclude from squandering tax revenue. Third is to increase the qualities of public services and facilities. 7. Imposing new taxes can help to achieve the objectives of increasing income sources and hence improving finance. It also helps to establish the link between public expenses and people¡¦s tax burden. That link will keep people from having the thoughts of ¡§ free of charge¡¨ and wasting public resources. However, Facing with the problem that elected officials have no intentions to push tax increase, it is necessary to establish elected chief¡¦s sense of responsibility for finance. The central government should take the efforts the local government makes to taxation, the financial deficit, and the debt into the rating of the competitiveness of all local governments. The rating results should be open to the public to encourage the local government to aggressively find new tax sources.