本研究為探討稅式支出稅收影響數及其替代財源如何評估之問題。稅式支出指偏離一般課稅準則時，所造成之租稅損失，為避免造成國家財政持續惡化，於研擬稅式支出法案時，應提出稅收影響數與財源籌措之評估報告，以供參考。 本研究主要發現如下： 一、稅收影響數估算原則包含以下六點： （一）就稅基部分，計算稅收損失金額時所應使用的稅基，應為經誘發結果影響後的整體產業利益，不因是否原始存在而有所差別，計算稅收增加金額時則僅包含因該稅式支出法規訂定而增加之金額。 （二）就稅率部份，為實際影響政府財政收入之稅率，如計算營利事業所得稅稅收損失數時，應僅考量實質稅收損失率。 （三）應考慮不同法規是否有所差異，如促產條例中投資抵減與五年免稅不可同時適用，但於其他法規中便有不同之規定。 （四）推估的範圍會因法規修正範圍而有所不同。 （五）估算稅收增加時，僅對於總體經濟有所影響者進行估算，於就業增加與土地價值增加部分皆須考量其他產業之變化。 （六）估算稅收影響數時，針對某些具重大影響之變數，可使用敏感性分析。 二、依一定步驟判斷是否推動稅式支出法案，包含以下步驟（詳圖4.1）： （一）依一定之流程估算總體經濟效益與稅收影響數兩項數據。 （二）判斷總體經濟效益之正負。若效益為負，則代表此項法案並未帶來經濟上附加價值之增加，而不應推動此法案；若對效益為正，則需繼續評估。 （三）判斷稅收影響數之正負。若稅收影響數為正，則應推動此法案；但是當稅收影響數為負，在稅收損失數大於一定金額之情形下，則應針對其替代財源及所得重分配效果進行評估，決定是否推動此法案。 三、關於財源籌措部份，可考量連鎖效果與替代財源兩項因素，如下所示： （一）連鎖效果：可依連鎖效果估算稅收增加數，主要包含營利事業所得稅、營業稅及個人綜合所得稅三大部分。 （二）替代財源：包含增加收入或減少支出兩種方式。 1 增加收入：可修改現有稅法，但修改時須注意現行制度之公平性。 2 減少支出：就直接支出方面，應檢討當租稅優惠事項實施後，現有補助是否有重複的情形發生，而須減少。就間接支出而言，應檢討現有稅式支出項目，是否有不切實際之處，進行修正與檢討。 / Tax expenditures means the tax losses derived from the divergences of the normative tax structure that is designed to favor a particular industry, activity, or groups. The effects on taxation are through the tax system rather than through direct grants, loans, or other forms of government subsidies. Tax expenditures will increase annual government expenditures, so competent government agency should provide tax expenditures report before making the new law to estimate tax expenditures and point out the effective method of raising financial sources. Owing to the definitions of tax expenditures report components are not unified, there are a wide variety of reports at present. The focus of this study is to acquire the criterion of the tax expenditures report components. The tax expenditures report will have government credibility on the basis of the same criterion, therefore it will be a useful tool in managing and controlling the government expenditures for Executive Yuan and Legislative Yuan.

SMEs can play a significant role in the economy as drivers of economic growth and job creation. Many SMEs are, however constrained by their limited access to finance. This study examines the source of finance of firms in South Africa and estimates the importance of finance as a predictor of output per worker. Using the 2007 World Bank Enterprise Survey, the study focuses on the firm’s access to finance, or sources of finance, as a predictor of the productivity of South African firms. Other factors that are taken into account include sources of finance such as the overdraft of the firm, collateral available and the type of financial institution used to acquire financing. These covariates all play an integral role in whether or not the firm will receive the financing, the amount granted and the repayment terms. Empirical analysis is done with a Cobb–Douglas production function regression to determine how output per worker is influenced by various factors. The results show that output per worker improves as additional finance variables are added to the regression model. Using an access to finance dummy as the dependent variable, a logistic regression model is used to calculate the probability of access to finance as a constraint based on the independent variables. The results of the logistic regression show that the probability of firms’ experiencing access to finance as a constraint is decreased by variables such as fixed assets and increase with negative factors such existing debt and collateral. These results are expected based on previous research on the topic and confirms that access and finance sources are determinants for firm growth. Recommendations include more extensive research on the topic, with panel data over a longer period and specific to a country. Policy recommendations include amended evaluation techniques, adapted to the individual firm’s requirements and strengths. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2012.

SMEs can play a significant role in the economy as drivers of economic growth and job creation. Many SMEs are, however constrained by their limited access to finance. This study examines the source of finance of firms in South Africa and estimates the importance of finance as a predictor of output per worker. Using the 2007 World Bank Enterprise Survey, the study focuses on the firm’s access to finance, or sources of finance, as a predictor of the productivity of South African firms. Other factors that are taken into account include sources of finance such as the overdraft of the firm, collateral available and the type of financial institution used to acquire financing. These covariates all play an integral role in whether or not the firm will receive the financing, the amount granted and the repayment terms. Empirical analysis is done with a Cobb–Douglas production function regression to determine how output per worker is influenced by various factors. The results show that output per worker improves as additional finance variables are added to the regression model. Using an access to finance dummy as the dependent variable, a logistic regression model is used to calculate the probability of access to finance as a constraint based on the independent variables. The results of the logistic regression show that the probability of firms’ experiencing access to finance as a constraint is decreased by variables such as fixed assets and increase with negative factors such existing debt and collateral. These results are expected based on previous research on the topic and confirms that access and finance sources are determinants for firm growth. Recommendations include more extensive research on the topic, with panel data over a longer period and specific to a country. Policy recommendations include amended evaluation techniques, adapted to the individual firm’s requirements and strengths. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2012.

The thesis deals with the analysis of the current financial situation of the selected company with the proposal of the possibility of future financing. The first part of the thesis is devoted to defining the basic terminology and theoretical approaches of individual financial analyzes. In the second part which is practical, the acquired theoretical knowledge is applied. Brief description of the company and focuses on a detailed financial analysis of the company using selected analytical methods. At the end of the work, the current financial health of the company is evaluated and the possibility of future financing of the company is suggested.

The thesis examines health care system in the United Kingdom of Great Britain and Northern Ireland. In the beginning there is characterised the United Kingdom and its present structure of health care system including assessment of individual functions of system's parts. Then there are analysed sources of finance and their development between 1999 and 2009. The thesis continues with analysis of expenditures where is traced their development between 1999 and 2009 including international comparison. Next there are introduced methods of financial resource allocation into segments of health care system. In the last chapter there are pointed pros and cons of British health care system out and chosen certain components for application in Czech Republic.