Submitted by Pedro Ricardo Bernardino de Freitas (pedro.rbf@gmail.com) on 2011-12-08T18:35:16Z No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Approved for entry into archive by Vitor Souza (vitor.souza@fgv.br) on 2011-12-15T16:45:18Z (GMT) No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Made available in DSpace on 2011-12-27T12:32:40Z (GMT). No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) Previous issue date: 2011-08-29 / O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, em resposta a uma mudança de política tributária. A elasticidade da renda tributável despertou grande atenção recente, motivada pela perspectiva de estimar em conjunto todas as reações comportamentais a uma mudança no sistema tributário através de um único parâmetro, mensurando custos de eficiência e de bem estar suportados pela economia de forma relativamente simples. O trabalho aborda a utilização de medidas de variação de bem estar para avaliar mudanças na política tributária e faz uma resenha da literatura sobre a elasticidade da renda tributável, conceitos, características, vantagens e limitações. Um modelo de preferências é especificado para exemplificar a dimensão das reações à tributação e os custos de eficiência envolvidos, e discutir a viabilidade do emprego da elasticidade da renda tributável como parâmetro estrutural. / This study aims to analyse the social cost and behavioural responses due the taxation of earned income in Brazil using welfare concepts and the elasticity of taxable income with respect to the net of tax rate. The elasticity of taxable income has deserved great attemption and is a main issue in public economics research agenda. Under some conditions, it holds the perspectives of measuring efficiency costs of income taxation from a wide array of behavioural responses just estimating one single parameter. The study introduces the use of welfare changes measures for tax policy evaluation and reviews the concepts about elasticity of taxable income, its characteristics, advantages and limitations of use. We develop a model in which we show the dimension of responsiveness of taxpayers. Based on this model, we estimate the efficiency cost and excess burden of income taxation and discuss the use of elasticity of taxable income as a structural parameter.

This study uses aspects of time series methodology to model and forecast major taxes such as Personal Income Tax (PIT), Corporate Income Tax (CIT), Value Added Tax (VAT) and Total Tax Revenue(TTAXR) in the South African Revenue Service (SARS). The monthly data used for modeling tax revenues of the major taxes was drawn from January 1995 to March 2010 (in sample data) for PIT, VAT and TTAXR. Due to higher volatility and emerging negative values, the CIT monthly data was converted to quarterly data from the rst quarter of 1995 to the rst quarter of 2010. The competing ARIMA/SARIMA and Holt-Winters models were derived, and the resulting model of this study was used to forecast PIT, CIT, VAT and TTAXR for SARS fiscal years 2010/11, 2011/12 and 2012/13. The results show that both the SARIMA and Holt-Winters models perform well in modeling and forecasting PIT and VAT, however the Holt-Winters model outperformed the SARIMA model in modeling and forecasting the more volatile CIT and TTAXR. It is recommended that these methods are used in forecasting future payments, as they are precise about forecasting tax revenues, with minimal errors and fewer model revisions being necessary. / Statistics / M.Sc. (Statistics)

Thesis aims to map the developement of wages taxation in the period of 2003-2013 and to evaluate the impact of the tax on personal income from employment and function benefits to the taxpayers wit different levels of income in a variety of situations, particularly in the case of maintenance of one or more children. The aim was to identify how the changes in the Law on Income Tax had affected different income groups, which of them had been affected the most and how.

The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.

O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos, com valores e princípios próprios. Objetiva-se, assim, a identificação e posterior aproximação daquelas disposições que possuem fundamentos e princípios comuns, o que possibilitará a compreensão da extensão das previsões normativas a serem analisadas, bem como as opções efetuadas pelo legislador na produção legislativa. Antes de se efetuar o estudo das normas que versam sobre a tributação da renda imobiliária serão discutidos e apresentados os conceitos gerais necessários às análises que se seguirão. A limitação do legislador na produção legislativa é aspecto central no presente estudo. Entende-se que o sistema jurídico justo demanda uma coerência alcançada somente quando verificada a adequação valorativa das normas que o compõem e apresente unidade, por meio da observância de princípios e valores comuns, por essas mesmas normas. As normas que prevêem as imposições fiscais incidentes sobre renda no mercado imobiliário se prestarão de pano de fundo para a identificação de princípios que regem a tributação do imposto de renda nas diversas situações apresentadas. Serão, assim, objeto de análise a tributação do imposto de renda das pessoas jurídicas, tributadas pelo lucro real e pelo lucro presumido; a tributação especial das pessoas jurídicas sujeitas ao patrimônio de afetação; os rendimentos auferidos pelas pessoas físicas decorrente das atividades ligadas ao mercado imobiliário, tais como o ganho de capital na venda de imóveis e a tributação dos fundos de investimento imobiliários. Ao final da análise da legislação que versa sobre a tributação do imposto de renda nas situações acima mencionadas serão apresentados os princípios e valores escolhidos pelo legislador para a imposição da renda imobiliária. / The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of independence from the aforementioned provisions, on the contrary, the study arises from the assumption of a unique legal system, which otherwise may be studied under different points of view, a system which involves normative sub-systems with their own values and principles. It aims, therefore, the identification and later approach to those provisions which own principles and grounds in common, providing that way, the understanding of the extension of the normative foresight to be analyzed, as well as, the legislator\'s altematives when making laws. Before the study of the principles which deal with the real estate income taxation, the general concepts needed to the analysis shall be presented and discussed. The legislator limitation to the law making shall be the central aspect of the present study. It is understood that a fair legal system demands coherence, which is just achieved when the appropriate principle values which integrate it are consolidated by the observance of the common principles and values of such principles. The rules, which provide the tax enforcement collected on the real estate income, shall be the grounds for the identification of the principles which rule the taxation on the income tax of the different situations herein presented. The corporation income tax, collected on presumed and gross profits, special corporation taxation liable to the \"patrimônio de afetação\", the earnings obtained by the individual persons regarding real estate businesses such as capital gain in property sales and the taxation on real estate funds of investments will, therefore, be the object of the analysis. After the analysis of the legislation which deals with the taxation on the income tax of the aforementioned situations, the principles and values enforced on real state earnings chosen by the legislator shall be presented.

The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.

The paper analyses whether various aspects of a country's tax system have a positive or negative influence on individuals' attitudes towards the future. These attitudes are measured by an analysis of Google search queries derived from Google Trends which allow constructing an online futureorientation index for a sample of 58 countries. There results of this analysis indicate that capital gains taxes and value added taxes discourage future-oriented behaviour. Also, high personal income tax rates at the lowest income brackets discourage, whereas - surprisingly - the top marginal rates could positively influence an individual's future orientation. The paper contributes to existing research in three ways: First, it expands the existing tax literature by providing evidence that taxes can influence very fundamental personal values, such as individuals' general attitudes towards their future. Second, it contributes to a vast body of cross-cultural studies on future orientation by introducing tax law. Third, by using Internet search patterns the paper introduces these large, automatically gathered data sets into scientific tax research, thereby opening the possibility for further research opportunities. (author's abstract) / Series: WU International Taxation Research Paper Series

The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.

The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.

The purpose of this thesis is to compare the personal income tax in the Czech Republic and Slovakia, focusing on the years from 2004 to 2015. The work is divided into two chapters. The first chapter deals with the development and comparison of structural elements of the personal income tax and social security in both countries simultaneously during the period. In the second chapter on model examples of the employee and self-employed individaul is compared the tax burden from 2004 to 2015. For comparison, the tax burden on an employee's is used average tax rate and effective tax wedge. For self-employed person is also calculated average tax rate and total tax burden.