This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the Thai revenue system has chosen to implement these incentives. Thailand experiences sporadic political unrest, and has been affected by regional and global economic crises. Since FDI appears to increase economic growth and help the host country to achieve sustainable development, the Thai government has a clear policy to encourage FDI. Tax incentives have become a significant weapon in the Thai government’s arsenal for encouraging this aim. This thesis presents a detailed analysis of the tax incentives and the mechanisms used for their implantation. Analysis reveals that, unfortunately, the Thai government has also chosen to deliver the administration of tax incentives in to the hands of two separate bodies ─ the Revenue Department and the Board of Investment (BOI). This strategy is problematic because it creates unnecessary difficulties and uncertainty in the administration of incentives and promotes confusion among foreign investors. The jurisdictional problems inherent in the system of the dual allocation of tax incentive powers are highlighted in the landmark Minebea case, which involved conflicting interpretations by the Revenue Department and the BOI. In addressing these jurisdictional problems, this thesis examines norm conflict resolution principles in general and the lex specialis in particular, and argues that the Investment Promotion Act of 2001 (IPA 2001), being a special law, and so overrides the more general provisions of the Revenue Code. Two solutions are suggested in order to tackle the current problem: 1) to amend the IPA 2001 to specify methods of tax calculation and clearly define problematic terms and 2) to incorporate the tax incentive provisions provided for BOI-promoted companies into the Revenue Code. This is based on the premise that all tax matters, including tax incentives provisions, should be administered only by the revenue authority, i.e. the Revenue Department.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017 / Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks. The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration. Key words: Tax, internal audit, tax risks, controls, internal controls, tax risk management / GR2018

The basic aim of this diploma thesis is to preset readers with Act. No. 280/2009 Coll., Tax Code, which came into force on January 1st 2011. Others aims are to describe main benefits of the new Tax Code, to find what are the main problems to put into practice and to evaluate the annual activity. The thesis also introduces and explains how to proceed in accordance with the Tax Code and the specific examples of common situations that may arise in tax administration.

The Concept for e-Government that was adopted by the Government of the Republic of Lithuania on 31 December 2002 describes the official approach towards the e-Government phenomena in Lithuania. The paper draws attention to the fact that the Concept for e-Government mainly focuses on delivery of public services based on digital technologies. The object of Master‘s degree thesis is the development of public services based on digital technologies in tax administration system, on-line services offered by State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania. The objective of the thesis is to analyze the necessary conditions for the development potential of these services in Lithuania. The thesis defines the main problems: Person’s identification problem; Rule’s of law limitations; Digital divide; Low internet penetration; Employee’s competency problem; Integral system of states registers; to the effective delivery of above-mentioned services and possible removal ways of these problems. The first full on-line transaction service, including delivery, started in Lithuania only in the spring of 2004. And the usage of this public e-service wasn’t high. Also the attention is paid to the analysis of usage and perspective of public services based on digital technologies. The analysis allow to make an assumption that if the situation of computerization of households in Lithuania will not changed, the e-Government system will not function fully effectively... [to full text]

Thesis (Ph. D.)--University of New South Wales, 2002. / CD-R disc contains copy of thesis in PDF format. Includes bibliographical references (leaves 329-350). Also available online.

Thesis (doctoral)--Rheinische Friedrich-Wilhelms-Universität, Bonn. / Includes bibliographical references (p. 7-13) and index.

Thesis (Ph. D.)--Ohio State University, 1994. / Vita. Includes bibliographical references (leaves 284-303).

Thesis (Ph. D.)--Harvard University, 1992. / Includes bibliographical references (leaves [291]-[310]).

The thesis describes the tax administration in the Czech Republic and other advanced countries that are members of OECD. The subject of the thesis is analysis of the selected indicators and their comparison within the countries. The aim of the thesis is final evaluation of the indicators with respect to the efficiency of the tax administration.

The aim of the thesis is to analyze the efficiency of the activities of tax administration by selected indicators. These indicators will be calculated for the tax administration in Czech republic, Slovakia, Austria and Netherlands during the period of 2000 - 2010. The international comparision will be made according to availiable data. From the comparison will be drawed conclusions of the best structure of the tax administration.