La presente investigación tiene como objetivo describir el problema que presentan algunas agencias de aduanas para que se certifiquen como Operadores Económicos Autorizados (OEA) Lima y Callao en el periodo de años 2012-2019. La metodología de investigación que se ha utilizado para la presente tesis es la metodología enfoque cualitativo con carácter explicativo, tiene como objetivo comprender el complejo mundo del comercio exterior y la experiencia que viven los agentes de aduanas. El Análisis de resultados es la falta de conocimiento de los beneficios de la certificación OEA, la capacidad estructural y económica para enfrentar las diferentes auditorias y fiscalizaciones de la Sunat, las agencias de aduanas no logran crear procesos adecuados para mejorar su operatividad aduanera. Se recomienda las agencias de aduanas realicen las modificaciones e inversiones en las infraestructuras de sus empresas para garantizar la seguridad de las cargas de sus clientes, así como también por su capital humano. Además, deben estar alineados a los diferentes reglamentos y las exigencias de las leyes laborales peruanas para generar confianza y buena imagen a sus respectivos clientes para que rentabilice la relación comercial entre agencia de aduana y cliente. Por ello, la investigación se ha estructurado en cinco partes para una mejor comprensión del lector. La primera parte es el “Marco teórico”, que presenta los antecedentes a nivel nacional e internacional, las bases teóricas del comercio internacional, de aduanas, de agente de aduanas y los operadores económicos autorizados, así como los beneficios, los requisitos y el impacto de la certificación como operador económico autorizado en el Perú y el mundo. La segunda parte es el “Plan de Investigación”, donde se plantea la problemática, la hipótesis y los objetivos generales y específicos que se pretenden lograr en la presente tesis. En la tercera parte, “Metodología del trabajo” se expone el tipo de investigación utilizada en el presente estudio y para lo cual se han realizado entrevistas exhaustivas a representantes de las agencias de aduanas que no se encuentran certificadas como agente de OEA - Operador Económico Autorizado en Lima y Callao. En la cuarta parte, “Desarrollo de la tesis”, se realiza el análisis de los datos recolectados en las entrevistas, a fin de obtener los resultados y las respuestas más relevantes a las preguntas planteadas, que permitirán cumplir con el objetivo principal de esta investigación y aportar a la teoría existente. En la quinta y última parte, se presenta la “Discusión y Análisis de resultados”, se plasman las conclusiones obtenidas. / The purpose of this investigation is to describe the problem some identify the reasons why Customs agents have in order not to get certified as Authorized Economic Operator Certification (AEO) in Lima and Callao from 2012 until 2019. The methodology used in this investigation has qualitative approach with descriptive and explanatory character and has as an objective to comprehend the complex world of the foreign trade and the experience that custom agents have. The Analysis of results is the lack of knowledge of the benefits of the AEO certification, the structural and economic capacity to face the different audits and inspections of the SUNAT, the customs agencies fail to create adequate processes to improve their customs operations. Customs agencies are recommended to make modifications and investments in their companies 'infrastructures to guarantee the safety of their clients' cargoes, as well as for their human capital. In addition, they must be aligned to the different regulations and the requirements of Peruvian labor laws to generate confidence and good image to their respective clients so that they make profitable the commercial relationship between customs agency and client. Therefore, the research has been structured in five parts for a better understanding of the reader. The first part is the “Theoretical Framework”, which presents the national and international background, the theoretical bases of international trade, customs, customs brokers and authorized economic operators, as well as the benefits, requirements and impact of certification as an authorized economic operator in Peru and the world. The second part is the "Research Plan", where the problem, the hypothesis and the general and specific objectives that are intended to be achieved in this thesis are presented. In the third part, "Work Methodology" the type of research used in this study is exposed and for which exhaustive interviews have been conducted with representatives of customs agencies that are not certified as an AEO agent - Authorized Economic Operator in Lima and Callao. In the fourth part, "Development of the thesis", the analysis of the data collected in the interviews is carried out, in order to obtain the most relevant results and answers to the questions asked, which will enable the main objective of this research to be fulfilled. and contribute to the existing theory. In the fifth and last part, the "Discussion and Analysis of results" is presented, the conclusions obtained are reflected. / Tesis

Выпускная квалификационная работа (магистерская диссертация) посвящена анализу эффективности контрольной деятельности налоговых органов. Необходимость научного исследования заключается в определении путей совершенствования контрольной работы налоговых органов и разработке практических рекомендаций по повышению качества налогового контроля и администрирования. Актуальность работы обусловлена тем, что создание прочной финансовой системы государства невозможно без создания эффективной системы налогового контроля, призванной обеспечить финансовые интересы государства с одновременным соблюдением прав налогоплательщиков. / Final qualification work (master thesis) is devoted to the analysis of efficiency of control activity of tax authorities. The need for research lies in determining ways of improving the control of tax bodies and the development of practical recommendations for improving the quality of tax control and administration. The relevance of the work due to the fact that the creation of a solid financial system of the state is impossible without creation of effective system of fiscal control designed to ensure the financial interests of the States with the simultaneous observance of the rights of taxpayers.

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.

Магистерская диссертация посвящена разработке методов совершенствования камерального контроля налога на добавленную стоимость на примере ИФНС по Кировскому району г. Екатеринбурга. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты камерального налогового контроля и налог на добавленную стоимость. Во второй главе проводится анализ и оценка камеральной налоговой проверки и контрольной работы ИФНС России по Кировскому району г. Екатеринбурга. Третья глава посвящена разработке рекомендаций по совершенствованию камерального налогового контроля по налогу на добавленную стоимость. Работа выполнена на 68 листах, содержит 10 таблиц и 3 рисунков с использованием 60 источников информации. / The master's thesis is devoted to the development of methods for improving cameral control of value added tax by the example of the IFTS in the Kirovsky district of Yekaterinburg. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of cameral tax control and value added tax. The second chapter analyzes and evaluates the desk tax audit and the audit work of the IFTS of Russia in the Kirov district of Yekaterinburg. The third chapter is devoted to the development of recommendations for improving cameral tax control on value added tax. The work was performed on 68 sheets, contains 10 tables and 3 figures using 60 sources of information.

Магистерская диссертация посвящена направлениям совершенствования налогового контроля на примере УФНС по Свердловской области. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты организации налогового контроля. Во второй главе проведен анализ и оценка контрольной работы и администрирования налогов в УФНС по Свердловской области. Третья глава посвящена направлениям совершенствования налогового контроля. / The master's thesis is devoted to the directions of improving tax control on the example of the Federal Tax Service in the Sverdlovsk region. The final qualifying work consists of an introduction, three chapters, a conclusion, a list of sources and applications. The first chapter examines the theoretical aspects of the organization of tax control. The second chapter analyzes and evaluates the control work and tax administration in the Federal Tax Service for the Sverdlovsk Region. The third chapter is devoted to the directions of improving tax control.

La prestación de servicios médicos es uno de los muchos hechos jurídicos que el legislador a sujetado a imposición tributaria. Este hecho es atribuido tanto a personas naturales como a las personas jurídicas, y el mismo llega a los ciudadanos a través de la actuación directa de profesionales médicos. Eh ahí, que surge el problema sobre la naturaleza jurídica tributaria de tal prestación cuando interviene solo el profesional, la sociedad empresarial clínica o una combinación de ambos. Al respecto, la Administración Tributaria cuenta con la facultad para calificar los hechos realizados por los administrados y que resulten imponibles, reconduciéndolos con el fin de determinar su correcta imposición fiscal. Es así, que en los servicios prestados por empresas de salud privadas a través de profesionales médicos independientes pueden evidenciarse situaciones que erosionan la base imponible del Impuesto a la Renta y del Impuesto General a las Ventas. Con ello, se afecta la equidad del sistema por una desigual contribución de los sujetos diferente con su capacidad contributiva. Esta investigación se basa en el análisis cualitativo, documental, jurisprudencial, doctrinario y de derecho comparado de situaciones en la prestación de servicios por empresas de salud privadas y sus posibles direccionamientos con el fin de obtener una ventaja fiscal. Por ello, corresponde a la SUNAT calificar estas situaciones a través de la norma XVI del Título Preliminar del Código Tributario. / The provision of medical services is one of the many legal acts that the legislator has subject to taxation. This fact is attributed to both natural persons and legal entities, and it reaches citizens through the direct action of medical professionals. That's where the problem arises about the legal tax nature of such a benefit when only the professional, the clinical business company or a combination of both intervenes. In this regard, the Tax Administration has the power to classify the events carried out by those administered and that are taxable, redirecting them in order to determine their correct taxation. Thus, in the services provided by private health companies through independent medical professionals, situations may arise that erode the tax base of the Income Tax and the General Sales Tax. With this, the equity of the system is affected by an unequal contribution of subjects different with their contributing capacity. This research is based on qualitative, documentary, jurisprudential, doctrinal and comparative law analysis of situations in the provision of services by private health companies and their possible directions in order to obtain a tax advantage. Therefore, it is up to SUNAT to qualify these situations through standard XVI of the Preliminary Title of the Tax Code.

Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)