University of Wisconsin, 1913, Thesis (doctoral). / "April, 1914. - Also paged [135]-245. - Includes bibliographical references. - RLIN, CTRG96-B2505. - Reproduction of original from Harvard Law School Library.

Thesis (Ph.D.)--Victoria University (Melbourne, Vic.), 2008.

The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.

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This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation provisions in both countries is extremely complex and often residents are not even aware that certain provisions apply to them. In addition there is the risk of paying nearly double the marginal rate of Income Tax and Estate Duty in South Africa and double taxation on donations. This study also provides suggestions and possible solutions to problems identified. / Taxation / M. Tech. (Taxation)

This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation provisions in both countries is extremely complex and often residents are not even aware that certain provisions apply to them. In addition there is the risk of paying nearly double the marginal rate of Income Tax and Estate Duty in South Africa and double taxation on donations. This study also provides suggestions and possible solutions to problems identified. / Taxation / M. Tech. (Taxation)

Made available in DSpace on 2016-04-26T20:23:30Z (GMT). No. of bitstreams: 1 Rodrigo Cesar de Oliveira Marinho.pdf: 2034105 bytes, checksum: c5f56cb3c9fc76d86114ccc6a95d19e7 (MD5) Previous issue date: 2015-02-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work is a study regarding the limitation of the effects and particularly of the prospective effects of decisions issued by appellate courts that result in a change to a previous holding and, consequently, recognize a new or more burdensome legal tax relationship. It begins with the distinction between a legal rule and the text of the law (prescriptive statement), with the legal rule being considered to be the result of an interpretive process conducted by all those who have the necessary cognitive ability. For them, the judicial branch is the authentic interpreter the one with the last word regarding what the law is, regardless of and overriding other interpretive results. When the interpretive results are coincident (the same legal rule) or when the judicial branch states the meaning of the legal rule, there is an idealization of a stable nucleus of legal rules. That nucleus represents certainty in regard to the meaning that should be attributed to a given normative text, so as to produce foreseeability and stability, founded on a general state of legitimate expectations and acting as guidelines for taxpayers conduct. Working from these premises, on the basis of legal certainty, which is a fundamental element of a democratic state that intends to be subject to the rule of law, set upon the pillars of the principals of private property, liberty and equality and grounded on the application of the rules of non-retroactive enforcement and legality to legal rules (and not merely to legal texts), this work seeks to justify the necessary prospective limitation of the effects of a decision that establishes a new legal holding, which consequently eliminates a previously settled holding, in relation to which taxpayers acted based on the legitimate expectation that they were acting in accordance with that which the authentic interpreter of the law held to be correct / Este trabalho tem por objeto o estudo sobre a modulação dos efeitos especialmente a aplicação de efeitos prospectivos das decisões proferidas pelos tribunais superiores que impliquem alteração de entendimento anteriormente manifestado e, consequentemente, reconheçam uma nova ou mais onerosa relação jurídica tributária. Partiu-se da distinção entre norma jurídica e texto de lei (enunciado prescritivo), considerando ser a norma jurídica resultante de um processo interpretativo realizado por todos aqueles que disponham do mínimo de senso cognitivo. Estes têm no intérprete autêntico, no Poder Judiciário, a figura daquele que possui a última palavra sobre o que é o direito, independentemente dos demais resultados interpretativos e a estes se sobrepondo. Existindo coincidência nos resultados interpretativos (mesma norma jurídica), ou dizendo, o Poder Judiciário, qual o sentido da norma jurídica, há a idealização de um núcleo estável de normas jurídicas. Tal núcleo representa a certeza em relação ao sentido que deve ser atribuído a determinado texto normativo, de modo a gerar previsibilidade e estabilidade, fundadas num estado geral de confiança legítima e orientadoras das condutas dos contribuintes. A partir dessas premissas, com base na segurança jurídica, enquanto elemento fundamental do Estado Democrático que se pretenda ser de Direito, elevada sobre os pilares dos princípios da propriedade, da liberdade e da igualdade e com fundamento na aplicação das regras da irretroatividade e da legalidade às normas jurídicas (e não apenas aos textos legais), este trabalho intenta justificar a necessária modulação prospectiva dos efeitos da decisão que estabelece um novo entendimento jurisprudencial, afastando, consequentemente, entendimento anteriormente pacificado, em relação ao qual os contribuintes atuaram baseados na confiança legítima de que estavam agindo segundo aquilo que o intérprete autêntico entendia ser o correto