Master's thesis is devoted to improving the taxation of personal income in China and Russia. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter discusses the theoretical aspects of the taxation of personal income in China and Russia. The second chapter analyzes the existing models of taxation of personal income in China and Russia. The third chapter identifies the main problems of taxation of personal income in the Russian Federation and the People's Republic of China, and suggests ways to improve the taxation of personal income. / Магистерская диссертация посвящена совершенствованию налогообложения доходов физических лиц в Китае и в России. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налогообложения доходов физических лиц в Китае и в России. Во второй главе проведён анализ действующих моделей налогообложения доходов физических лиц в Китае и в России. В третьей главе выявлены основные проблемы налогообложения доходов физических лиц в Российской Федерации и в КНР, предложены направления совершенствования налогообложения доходов физических лиц.

Магистерская диссертация посвящена разработке методов совершенствования налогового администрирования в Российской Федерации. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налогового администрирования. Во второй главе проведён анализ и оценка контрольной работы и администрирования налогов в ИФНС России по Кировскому району г. Екатеринбурга. Третья глава посвящена разработке рекомендаций по совершенствованию налогового администрирования доходов физических лиц. / The master's thesis is devoted to the development of methods for improving tax administration in the Russian Federation. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of tax administration. The second chapter analyzes and evaluates the audit work and tax administration at the Federal Tax Service of Russia for the Kirovsky District of Yekaterinburg. The third chapter is devoted to the development of recommendations for improving tax administration of personal income.

Вопросы оптимизации затрат, формирующих себестоимость, имеют приоритетное значение для организаций различных видов экономической деятельности. Наиболее сложными из них по составу и методам оценки являются затраты, связанные с трудовыми ресурсами, к которым помимо заработной платы относятся отчисления на социальное страхование и обеспечение, расходы на охрану труда, повышение квалификации и переобучение работников, и другие социальные пакеты. Для повышения эффективности управления затратами на персонал, включаемыми в себестоимость, важно использовать также и международный опыт. В последние годы Китайская экономика стремительно расширяет свои позиции на международном рынке, включая Россию. Если ранее срана позиционировалась в большей степени как производитель товаров широкого потребления, то в настоящий момент значительно увеличивается доля торговых операций внутреннего и внешнего характера. Сотрудничество Китая и России имеет давние традиции, которые в настоящее время усилены международными санкциями. / Optimization of costs that form the cost price is a priority for organizations of various types of economic activity. The most complex of them in terms of composition and methods of assessment are the costs associated with labor resources, which in addition to wages include social insurance and security contributions, labor protection costs, professional development and retraining of employees, and other social packages. It is also important to use international experience to improve the management of personnel costs included in the cost price. In recent years, the Chinese economy has been rapidly expanding its position in the international market, including Russia. If earlier srana was positioned more as a producer of consumer goods, at the moment the share of internal and external trade operations is significantly increasing. Cooperation between China and Russia has a long tradition, which is currently reinforced by international sanctions.

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)

Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.

Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.

This thesis is to describe bases of assessment of personal income tax in selected countries -- the Czech Republic, Slovak Republic, Slovenia, Austria and Polland. Its aim is to compare the number of partial bases of assessment and their content, expenditures and expenses as a percentage of income.

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.

This paper estimates rates of return across the gross wealth distribution in eight European countries. Like differential saving rates, differential rates of return matter for Post Keynesian theory, because they impact the income and wealth distribution and add an explosive element to growth models. We show that differential rates of return matter empirically by merging data on household balance sheets with long-run returns for individual asset categories. We find that (1) the composition of wealth differentiates between three socioeconomic groups: 30% are asset-poor, 65% are middle-class home owners, and the top 5% are business-owning capitalists; (2) rates of return rise across all groups; and (3) rates of return broadly follow a log-shaped function across the distribution, where inequality in the lower half of the distribution is higher than in the upper half. If socioeconomic groups are collapsed into the bottom 95% workers and top 5% capitalists, then rates of return are 5.6% for the former and 7.2% for the latter. / Series: Ecological Economic Papers

This paper estimates rates of return across the gross wealth distribution in eight European countries. Like differential saving rates, differential rates of return matter for Post Keynesian theory, because they impact the income and wealth distribution and add an explosive element to growth models. We show that differential rates of return matter empirically by merging data on household balance sheets with long-run returns for individual asset categories. We find that (1) the composition of wealth differentiates between three socioeconomic groups: 30% are asset-poor, 65% are middle-class home owners, and the top 5% are business-owning capitalists; (2) rates of return rise across all groups; and (3) rates of return broadly follow a log-shaped function across the distribution, where inequality in the lower half of the distribution is higher than in the upper half. If socioeconomic groups are collapsed into the bottom 95% workers and top 5% capitalists, then rates of return are 5.6% for the former and 7.2% for the latter. / Series: Ecological Economic Papers