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noneYang, Shu-ting 24 August 2009 (has links)
The announcement and implementation of the ¡§Common Rules of Local Tax Law¡¨ not only complement the local tax legislation but the local government can also apply the local tax legislation to increase the local financial resources and adjust the idea that the local government must rely on the subsidiary of the central government. Since the implementation of the ¡§Common Rules of Local Tax Law¡¨, local governments throughout all hierarchies in the country only proposed 12 local tax proposals which have been taken as ¡§references¡¨ by the Ministry of Finance. This is perceived that there is a gape between the current implementation of the ¡§Common Rules of Local Tax Law¡¨ and its conception especially the feasibility analysis of the ¡§Common Rules of Local Tax Law¡¨ implementation. As a result, the ¡§Common Rules of Local Tax Law¡¨ requires a further review and evaluation.
The aim of this research is to study the new local taxes division situation of the local government after the Common Rules of the Local Tax Law was promulgated by the central government. There are four specific research topics: 1. comprehensively understand the local government¡¦s local taxes division according to the Common Rules of the Local Tax Law or the planning of the new local taxes division. 2. focus on the implementation of the Common Rules of the Local Tax Law of the local government to conduct a feasibility evaluation. 3. analyze the different viewpoints toward the feasibility of the ¡§Common Rules of the Local Tax Law¡¨ implementation and clarify the contextual relationship between the ¡§Common Rules of the Local Tax Law and its implementing environment. 4. summarize the local government¡¦s recommendation on the ¡§Common Rules of Local Tax Law. This study uses the research method including the literature survey method, secondary data analysis and questionnaire survey to obtain more objective research result.
The findings of the research are as the followings: 1. the local government¡¦s perspectives toward the variable factor of the imposing (or not imposing) the new local tax will not vary with the ¡§tenure of the local government leader¡¨ but will significantly vary with the ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ and ¡§local governmental relationship¡¨. 2. the local government¡¦s perspectives toward the variable of the encouragement of new local tax imposition strategy and measure will not vary with ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§tenure of the local government leader¡¨, ¡§political party of the local government leader¡¨ , ¡§the political party of most of the elected local representatives and ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ but will significantly vary with the ¡§local governmental relationship¡¨. Finally, this study provides recommendations according to the perspective of legislation, politic, administration, central government support and incentive based on the research results and the impact on the reform. It is hoped that the recommendations can be taken as references by local government for new local tax imposition as well as for future finance reformation.
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Postavení a význam místních poplatků / Status and Importance of Local TaxesBULÍČKOVÁ, Renata January 2018 (has links)
The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.
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Hodnocení efektivnosti místního poplatku za psa v Praze a Středočeském kraji / The evaluation of the efficiency of the dog tax in Prague and Central Bohemian regionSoukupová, Sandra January 2012 (has links)
The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.
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Místní poplatky / Local chargesKaszová, Klára January 2014 (has links)
This thesis deals with the topic of local taxes with the accent on dog taxes. It is divided into three main parts. The first part is a theoretical definition of financing for municipalities and characterized by individual local charges with the greatest emphasis on dog tax and qualitative evaluation on a selected group of municipalities, the result is a detailed description applied for an exemption which vary considerably between cities. The second part deals with the taxation of international comparison of animals in our country and in the European Union, including a comparison of rates and specifications, including recommendations for the Czech Republic. The last part of dox tax analyzed from the perspective of the revenue from the fee depending on the individual tax rates or the number of registered dogs. There is also a development compared rates for the years 2002 and 2012, and the different categories. The analysis shows that the rate of fee increases along with the increase of the maximum possible rate and the number of dogs is dependent on the rate of the fee.
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Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior ApproachJones, Christopher Robert 09 July 2009 (has links)
This study seeks to understand specific factors that are pertinent to individuals when making a use-tax compliance decision and to test a remedy to improve use-tax compliance. This study investigates use-tax compliance using a three-step approach. The first step involved building a survey to determine potential salient beliefs that are pertinent to individuals when facing a use-tax compliance decision. Results of the initial survey reveal that the effort of complying with the use tax, potential revenue to the state if the individual complies, fairness of the use tax, monetary concerns of the individual, perceived knowledge of the use tax, and social influences were the most mentioned factors contributing to individuals when making a use tax compliance decisions.
The second step in this study develops a model, based on the Theory of Planned Behavior, incorporating these salient beliefs. Results indicate that most of the salient beliefs identified in the survey were correlated to an individual's attitude.
Finally, the third step involved testing two remedies. The first remedy gave the individual the option to have the website automatically collect the use tax due. The second examined remedy provided information to the participant regarding the use tax. Results indicated that the effort remedy developed, having the website give the individual the choice whether the website will automatically collect the tax, does improve the likelihood the individual will comply with the use tax. In addition, results also show compliance improves if participants are given information regarding the use tax.
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Tax competition: dynamic policy and empirical evidenceLuthi, Eva 02 July 2010 (has links)
This thesis studies tax competition from both a theoretical and an empirical point of view. In chapter 1 we develop a dynamic two-country optimal taxation model to study tax competition. We find that tax competition is costly and that the equilibrium with tax competition differs remarkably from the first-best outcome in a fiscal union, both during transition and in the long run. In chapter 2 we empirically test the relationship between taxation and agglomeration economies. In the presence of agglomeration economies firms are less sensitive to changes in tax rates, and therefore capital tax competition has a smaller effect on investment. We find some evidence that municipalities in large agglomerations set higher tax rates than municipalities in smaller ones. / Esta tesis estudia la competencia impositiva tanto desde el punto de vista teórico como empírico. En el capítulo 1, desarrollamos un modelo dinámico de imposición óptima en dos países con el objetivo de estudiar la competencia impositiva. Encontramos que la competencia impositiva es costosa y que el equilibrio con competencia impositiva difiere significativamente del mejor resultado en una unión fiscal, tanto durante la transición como en el largo plazo. En el capítulo 2, analizamos empíricamente la relación entre imposición y economías de aglomeración. En presencia de economías de aglomeración, las empresas son menos sensibles a cambios en los tipos impositivos y, por tanto, la competencia impositiva para atraer capital tiene efectos menores en la inversión. Encontramos evidencia a favor de que los municipios en grandes aglomeraciones establecen tipos impositivos más altos que los que están en pequeñas aglomeraciones.
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Vliv obcí na výši svých daňových příjmů / The influence of communities upon the amount of their tax revenuesKrálík, Martin January 2012 (has links)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadaçãoTristão, José Américo Martelli 04 February 2003 (has links)
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Previous issue date: 2003-02-04T00:00:00Z / Evaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey encompasses 4617 municipalities, grouped according to the importance of each tax within the total revenue. The groups have been obtained through the use of Cluster Analysis, a multivariate data analysis technique. / Avalia o desempenho da arrecadação e propõe uma tipologia para o comportamento tributário dos municípios brasileiros com o objetivo de auxiliar na compreensão das dificuldades enfrentadas pelos governos municipais na cobrança dos tributos de sua competência. A pesquisa abrange 4.617 municípios, que foram agrupados segundo a importância de cada tributo no cômputo de sua receita total. Os agrupamentos foram obtidos empregando-se a Análise de Cluster, uma técnica de análise multivariada de dados que permite encontrar e separar grupos similares.
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Legislativní změny v oblasti loterií a jejich fiskální dopady / Changes in legislation in the field of lotteries and their fiscal impactBrůček, Tomáš January 2013 (has links)
The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.
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