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The Global ETD Search service is a free service for researchers
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Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 11 to 19 of 19 (0.017 seconds)| 11 |
Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery / Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT GapKašpar, Tomáš January 2021 (has links)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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Slutnurrat för kommunerna? : Räntesnurror ur ett kommunalt perspektiv.Lavensköld, Rebecca January 2012 (has links)
On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions. The exceptions are named ten-percent rule and “ventilen”. It was found that Swedish municipal communities also engaged in such arrangements. As a result of this discovery the Swedish Tax Authority was delegated the task to investigate companies that are in a community of interest with a fully or partially exempted taxpayer in general and its relationship to the tax structure of interest deductions in particular. The application of “ventilen” creates problems regarding the definition of business purpose as well as the relationship between business and organizational purposes. The assessment of organizational purposes is of particular importance for municipal communities of interest where transparency, control and quality assurance are of great importance. Needs of rationalization and organizational changes occurs continually within municipal community groups. Unclarity due to organizational purpose makes these changes, within the municipal communities, problematic. Both municipal communities as well as experts regard the deduction limitations due to municipal community interest unclear. Due to the unclarity a few municipal communities have chosen to switch their internal loans to ones through Kommuninvest. This to avoid the rising risk-taking as any interest deductibility limitations may entail. The Swedish High Administrative Court has in their judgements expressed their support for this kind of loan structure. It is unclear how the law concerning “ventilen” should be applied in regards to municipal communities interest, which also raises questions about “ventilens” compatibility with the principle of legality. The High Swedish Administrative Court has solved the problem, at least for now, by approving an alternative approach, the one including Kommuninvest, which thereby reduces the stress for the Court to come to a conclusion regarding “ventilens” proper functioning and application. / Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar. Syftet var att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att koncerninterna andelsöverlåtelser, som genererar en koncernintern upplåning hänförlig till lånet, kan resultera i att låntagaren förlorar sin avdragsrätt för ränteutgifterna. Till huvudregeln infördes två undantag som undanröjer begräsningen, och godtar avdragsrätt trots ovan förutsättningar. Undantagsreglerna betecknas tioprocentsregeln samt ventilen. Syftet med ränteavdragsbegränsningarna är att förhindra skatteupplägg med ränteavdrag inom intressegemenskaper, och då främst inom privata internationella sådana. Det har dock framkommit att även svenska kommunala intressegemenskaper ägnar sig åt dylika upplägg. Med anledning av denna upptäckt fick SKV i uppdrag att utreda bolag som befinner sig i intressegemenskap med helt eller delvis skattebefriade skattesubjekt i allmänhet samt dess relation till skatteupplägg med ränteavdrag i synnerhet. Tillämpningen av ventilen, i förhållande till kommunala intressegemenskaper, genererar problem gällande såväl definitionen av affärsmässigt samt relationen mellan affärsmässiga och organisatoriska skäl. Bedömning kring organisatoriska skäl blir av stor vikt för kommunala intressegemenskaper där insyn, kontrollutövande och kvalitetssäkring är betydelsefullt. Det uppkommer ständigt behov av effektivisering och förändring för att kunna uppnå en acceptabel nivå av kontroll och inblick i bolagen som kommunen äger och förvaltar. Då rättsläget enligt kommuner och sakkunniga är oklart har flertalet kommunala intressegemenskaper lagt om sina interna lån via Kommuninvest. Det har gjorts för att undvika det ökade riskatagande som en eventuell förlorad ränteavdragsrätt kan komma att innebära. HFD har i praxis uttryckt sitt stöd för denna typ av omläggning. Gällande rätt bör dock anses vara oklar gällande ventilens tillämpning inom kommunala intressegemenskaper, vilket även väcker frågor kring ventilens kompatibilitet med legalitetsprincipen. HFD kan dock ha ansetts finna en, om än en provisorisk sådan, lösning på problematiken genom att godkänna en omläggning till Kommuninvest som därmed minskar stressen för HFD att komma till en slutsats gällande ventilens korrekta tolkning och tillämpning.
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Efektivita u daňového dokazování u daně z příjmu a daně z přidané hodnoty / Efficiency of tax proofing for income tax and value added taxKoprdová, Nikoleta January 2017 (has links)
The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence used on income tax, can significantly improve the proofing proces used on value added tax and vice versa. The recommendation is to create an separate archive where the tax entity keeps the all primary documents and proper evidence, which would also have the effect on reduction the compliance costs incurred in the tax proceeding.
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L’apport de la sigillographie à notre connaissance de l'administration fiscale à Byzance aux VIIe –XIIe siècles / The Contribution of the Sigillography to our understanding of the fiscal administration in Byzantium in the 7th - 12th centuriesHwang, Wonho 30 November 2010 (has links)
L'Empire byzantin est caractérisé tout au long de sa longue histoire par le maintien d'une administration fiscale qui levait l'impôt nécessaire à l'entretien de l’armée et de l’élite impériale, gage du salut de l'État. Notre thèse, fondée sur la sigillographie byzantine, a l’objectif de mettre en évidence l’importance de l’administration fiscale dans le financement de l’armée et la rémunération de l’élite impériale en renouvelant pour la première fois les listes prosopographiques sur les représentants du fisc tout au long des VIIe - XIIe siècles. D’abord, les plusieurs éléments des sceaux, notamment certaines charges fiscales, dont les lieux d’exercice sont inconnus ou partiellement connus dans les sources narratives, montrent l'organisation de l'administration fiscale qui s’est évoluée en fonction des besoins de l’armée impériales en s’adaptant à l'état économique de l'Empire tout au long des siècles. Deuxièmement, les autres éléments des sceaux, noms rares, noms de famille, dignités, et fonctions en cumul, également très lacunaires dans les sources narratives, permettent d’exposer l’ordre social de l’élite impériale bien intégrée dans la hiérarchie à la cour impériale, qui s’est également évoluée en fonction de l’administration fiscale. Finalement, l’analyse sur la carrière de certains nombreux représentants du fisc, qui n’était jamais l’objet d’investigation systématique parmi les chercheurs, démontre que certains membres du proche entourage impérial ont été nommés aux doubles-postes fiscales et militaires, non seulement pour la raison de sécurité impériale mais aussi pour la bonne récompense de ces hommes impériaux de confiance, ce qui aurait conduit le gouvernement byzantin à mieux s’adapter à la nouvelle organisation de l’administration impériale pendant la période des VIIe -VIIIe siècles, ainsi que celle des XIe-XIIe siècles. / The Byzantine Empire is characterized for its long history by maintaining a tax administration, raising the necessary maintenance of the Army and the Imperial servants, gage for salvation of the State. Our doctoral thesis, based on the byzantine Sigillography, has the aim to highlight the importance of tax administration in the financing of armed forces and compensation of imperial elite, by renewing for the first time the prosopographycal lists on the representatives of the fiscal administration in the 7th - 12th centuries. Firstly, several elements of the seals, for example, certain fiscal function and districts, of which the nature and the distribution are unknown or partially known in the narrative sources, show the organisation of tax administration evolved on the needs of the imperial Army in adapting to the economic status of the Empire in the 7th - 12th centuries. Secondly, other elements of the seals, rare forenames, family’s names, dignities, also very incomplete in the narrative sources, allow to exposing the social status and family solidarity of the Imperial elite, well integrated in the hierarchy at the Imperial Court, which was evolved in relation to the evolution de the fiscal administration between the 7th - 12th centuries. Finally, the analysis on the career of many representatives of the tax authorities, demonstrate that some members in the inner circle to the Imperial entourage has been frequently appointed to the double key position in both financial institutions and some senior commandments of the army, not only because of the imperial security but also because of the good rewards for the imperial élite, which led the byzantine government to better adapt to the new organisation of Imperial administration all around the 7th- 8th centuries, as well as the 11th-12th centuries.
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Контроль налоговых органов за исчислением и уплатой налогов организациями, применяющими специальные налоговые режимы: проблемы и пути их решения : магистерская диссертация / Control of tax authorities over the calculation and payment of taxes by organizations applying special tax regimes: problems and solutionsБездетко, Е. В., Bezdetko, E. V. January 2021 (has links)
Структура работы предопределена кругом исследуемых проблем, целями и задачами исследования, состоит из введения, трех глав, заключения, списка литературы. В первой главе рассмотрены теоретические основы налогового контроля. Вторая глава посвящена анализу контрольной работы налоговых органов за исчислением и уплатой налогов организациями, применяющими специальные налоговые режимы (на примере МРИ ФНС №25 по Свердловской области г. Екатеринбурга). В третьей главе проведен анализ проблем организации контрольной работы налоговых органов за исчислением и уплатой налогов организациями, применяющими специальные налоговые режимы и путей их решения. / The structure of the work is predetermined by the range of problems studied, the goals and objectives of the study, consists of an introduction, three chapters, a conclusion, a list of references. The first chapter examines the theoretical foundations of tax control. The second chapter is devoted to the analysis of the control work of tax authorities for the calculation and payment of taxes by organizations applying special tax regimes (for example, MRI FTS No. 25 for the Sverdlovsk region of Yekaterinburg). The third chapter analyzes the problems of organizing the control work of tax authorities for the calculation and payment of taxes by organizations applying special tax regimes and ways of solving them.
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Factors to consider when establishing an effective tax ombudsman in South Africa / Charles Ofori-BoatengOfori-Boateng, Charles January 2014 (has links)
This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses.
The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa.
The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
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Factors to consider when establishing an effective tax ombudsman in South Africa / Charles Ofori-BoatengOfori-Boateng, Charles January 2014 (has links)
This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses.
The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa.
The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
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Tributação no Estado Social e Democrático de Direito: finalidade, motivo e motivação das normas tributáriasBarros, Maurício 09 September 2010 (has links)
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Previous issue date: 2010-09-09 / The purpose of this thesis is to encourage a reading of the Brazilian tax system from the
Federal Constitution of 1988 and Brazil s condition as a true social and democratic legal state,
the objectives and bases of which should have effects on all fiscal activity (in the broad
sense), from the establishment and exercise of tax authority to the proper use of the funds
collected.
The methodological basis is Friedrich Müller s structuring theory of law, in which aspects of
reality (the normative framework) are compositional factors of legal rules, together with the
textual data or normative program. There must therefore be a dialogue between law and
reality, breaking with the is and should be dichotomy that is typical of formalism.
This thesis will systematically analyze the constitutional tax system (broadly speaking), in
comparison with the other terms of the Brazilian Constitution, seeking to promote the
conformation of legal tax rules to the condition of a social and democratic legal state and to
the economic intervention of the Brazilian Constitution, electing the tax constitutional motive
as the given that goes beyond the limiting concept of tax authority and takes in the purpose
and cause of taxation, as a point of support for the exercise of the tax power.
That position carries certain consequences with it, such as the (re)configuration of the
constitutional suppositions for the institution of taxes, their adaptation to the constitutional
finalities and social needs, the legal treatment to be given to the misuse of the product of
taxation, the need for motivation and the importance of the effectiveness of the taxation rules,
in accordance with the purposes stated in the Brazilian Constitution.
This thesis will also propose a new classification of tax authority, focused on the specific
purpose of each type of tax and on the constitutional motive for its institution/change, and that
the paradigm of the optional exercise of tax authority be broken with and the requirement
(mandatory) of taxes according to (a) the specific purpose of each type of tax, (b) its
conformation with reality and (c) the proper use of the product of the collection for the
constitutionally determine finalities / O objetivo da presente dissertação é promover uma leitura do sistema tributário nacional a
partir da Constituição Federal de 1988 e da condição da República Federativa do Brasil como
um verdadeiro Estado Social e Democrático de Direito, cujos objetivos e fundamentos
deverão irradiar efeitos sobre toda a atividade fiscal (lato sensu), desde a conformação e
exercício das competências tributárias até o devido emprego dos recursos arrecadados.
O pressuposto metodológico é a Teoria Estruturante do Direito de FRIEDRICH MÜLLER,
em que aspectos da realidade (o âmbito da norma) são fatores de composição da norma
jurídica, juntamente com os dados textuais ou programa da norma . Assim, deve haver um
diálogo entre direito e realidade, rompendo-se com a dicotomia ser e dever ser típica do
formalismo.
O trabalho fará uma análise sistemática do sistema constitucional tributário (lato sensu) em
cotejo com os demais enunciados da CF/88, buscando promover uma conformação das
normas jurídicas tributárias à condição de Estado Social e Democrático de Direito e ao
dirigismo constitucional da CF/88, elegendo o motivo constitucional tributário como dado
que supera o conceito limitador de competência tributária e engloba a finalidade da
tributação, como ponto de apoio para o exercício do poder tributário.
Tal postura trará algumas conseqüências, como a (re)configuração dos pressupostos
constitucionais para a instituição de tributos, sua adequação às finalidades constitucionais e
necessidades sociais, o tratamento jurídico a ser atribuído ao desvio do produto da
arrecadação, a necessidade de motivação e a importância da efetividade das normas
tributárias, de acordo com as finalidades consignadas na Carta.
O trabalho ainda proporá uma nova classificação das competências tributárias, focada na
finalidade específica de cada espécie tributária e no motivo constitucional para a sua
instituição/alteração, o rompimento com o paradigma da facultatividade do exercício da
competência tributária e na exigência (obrigatória) de tributos de acordo com (a) a finalidade
específica de cada espécie tributária, (b) sua conformação com a realidade e (c) o devido
emprego do produto da arrecadação com as finalidades constitucionalmente determinadas
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Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than CureSöderberg, Anna January 2015 (has links)
Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure.
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