Целью магистерской диссертации является совершенствование процессов налогообложения субъектов малого предпринимательства в Российской Федерации. В первой главе выделена значимость специальных налоговых режимов для малого бизнеса, исследован опыт российского и зарубежного налогообложения малого бизнеса. Во второй главе проведен анализ налогообложения малого бизнеса в России и Свердловской области. В третьей главе содержатся основные рекомендации по совершенствованию упрощенной системы налогообложения в целях повышения эффективности деятельности субъектов малого предпринимательства. / The purpose of the master's thesis is to improve the taxation processes of small businesses in the Russian Federation. The first chapter highlighted the importance of special tax regimes for small businesses, studied Russian and foreign experience of small business taxation. The second chapter analyzes the taxation of small business in Russia and the Sverdlovsk region. The third chapter provides basic recommendations for improving the simplified taxation system in order to improve the efficiency of small businesses.

Магистерская диссертация посвящена разработке методов экологического налогообложения хозяйствующих субъектов на примере предприятия ООО «РусДДМСервис». Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты экологического налогообложения. Во второй главе проведён анализ и оценка воздействия на окружающую среду ООО «РусДДМСервис». Третья глава посвящена разработке рекомендаций по совершенствованию экологического налогообложения на примере предприятия ООО «РусДДМСервис». / The master's thesis is devoted to the development of environmental taxation methods for business entities using the example of the enterprise RusDDMServis LLC. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of environmental taxation. The second chapter analyzes and assesses the environmental impact of RusDDMServis LLC. The third chapter is devoted to the development of recommendations for improving environmental taxation using the example of the enterprise RusDDMServis LLC.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогового планирования и его методов; их применение в деятельности организации. Предметом исследования является налоговое планирование, виды и применение методов налогового планирования на практике. Основной целью магистерской диссертации является определение направлений налоговой политики актуальной для анализируемого предприятия и разработка мероприятий по их реализации. В заключении обозначены рекомендации по снижению налоговых рисков для исследуемого объекта и достижения оптимального баланса налоговой нагрузки. / Final qualifying work (master's thesis) is devoted to the study organization activities. The subject of the study is tax planning, types and application of tax planning methods in practice. The main goal of the master's thesis is to identify areas of tax policy relevant to the analyzed enterprise and the development of measures for their implementation. In the conclusion, recommendations for reducing tax risks for the investigated object and achieving the optimal balance of the tax burden are outlined.

本研究主要在探討最低稅負制實施後，對我國上市櫃電子業稅負影響情況為何。不同於以往文獻以營利事業所得稅申報資料來進行模擬分析，本研究以財務報表之所得稅附註資料進行模擬設算。不用營利事業所得稅申報資料進行模擬乃因該資料取得不易，並非一般投資大眾所能獲取之資料，本研究乃嘗試使用財務報表之所得稅附註資料進行模擬設算，希望能模擬出最低稅負制之實施對電子業之影響情形。此外，本研究利用模擬設算之基本稅額與一般所得稅額之差額當成依變數，建立一條迴歸式，希望能從中發現最低稅負制實施後，受影響之公司具有哪些特性，以供投資人在選擇投資標的時有所參考。 本研究經過篩選後，對我國上市櫃電子業的其中206家公司進行民國93年及94年的模擬設算。其設算結果為平均每年每家公司會增加1,000多萬元的稅負，而約有3成的公司將會受到影響。實證結果亦證實最低稅負制實施後，對於我國上市櫃電子業確實有明顯的租稅負擔。迴歸結果則發現，對於股東可扣抵稅額愈小、研發費用愈高、獲利能力愈佳及公司規模愈大之公司會有較明顯的租稅負擔。此種情形是否對這些公司之競爭力造成不利影響，非常值得關心。此外，電子業競爭相當激烈，必須投入相當多的研究發展費用與相關的重大投資，而經本研究結果也證實，研發費用愈高的公司，在最低稅負實施後，將補繳愈多的稅額，未來公司在從事這些支出時，應更加審慎評估。 / This study investigates the effects that the implementation of Alternative Minimum Tax (AMT) has on our electronic industries publicly listed in Taiwan Stock Exchange. Past studies often utilized the income tax reported by profit-seeking enterprises; nevertheless, these data are not accessible to the public. In view of this, the current study attempts to simulate calculating the appendix of income tax in financial statements, with an aim to simulating the impacts that implementation of AMT exerts on the electronic industries. Furthermore, as the difference between the simulated Basic tax and Regular tax is the dependent variable, established is a regression model, with which the characteristics of the companies influenced by the implementation of AMT can be identified, so that investors can refer to when they choose investing targets. After the sampling, the simulating calculation on two years, i.e. 2004 and 2005 has been conducted among 206 companies among the publicly listed electronic industries. The results of calculation demonstrate that each company would have more than ten million taxes each year and approximately thirty percent of the firms will be influenced by the implementation of AMT. Empirical results also confirm that there will be significant tax burdens after AMT takes effect. Moreover, the outcomes of regression analysis indicate that more salient tax burdens will be imposed upon the firms with larger size, smaller shareholder deductible tax, higher research funds, and more profitability.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-23T12:29:46Z No. of bitstreams: 1 Ivan Luiz Steffens_.pdf: 2099147 bytes, checksum: 1528164b7a4c5def5b75f204e444fd6b (MD5) / Made available in DSpace on 2017-06-23T12:29:46Z (GMT). No. of bitstreams: 1 Ivan Luiz Steffens_.pdf: 2099147 bytes, checksum: 1528164b7a4c5def5b75f204e444fd6b (MD5) Previous issue date: 2016-12-06 / Nenhuma / A instituição formal do Estado Democrático de Direito pela Constituição de 1988 introduz uma mudança paradigmática com o compromisso de cunho social de construir uma sociedade livre, justa e solidária. No campo tributário, essa mudança sugere uma tributação voltada à consecução de tais fins, mediante o emprego da função redistributiva, com uma tributação progressiva. Todavia, apesar do novo quadro institucional, a tributação nacional mantém a regressiva, promovendo, assim, uma redistribuição de renda às avessas. O trabalho objetiva abordar a forma como a tributação vem sendo construída e exercida, bem como a sua conformidade com o paradigma do Estado Democrático de Direito. A análise perpassa os contornos conceituais do Estado Democrático de Direito, a influência advinda do Estado Social e do Constitucionalismo Contemporâneo ao pós-guerra e o emprego da função fiscal nesses modelos estatais. No segundo momento, estudam-se os princípios constitucionais em matéria tributária, a partir da Crítica Hermenêutica do Direito, classificados em dois grupos, tendo em vista a sua relação com a segurança jurídica e a solidariedade. Por fim, examina-se a composição da carga tributária e o seu debate nos meios de informação, congregado com a possibilidade de maior transparência na tributação. Também se analisa a possibilidade de redistribuição da carga tributária, mediante a aplicação dos princípios constitucionais nas tributações sobre a renda, o patrimônio e o consumo. Os resultados da pesquisa indicam a necessidade de modificação estrutural da tributação em busca de maior progressividade, diante da atual regressividade, o que pode ser alcançado mediante a utilização do arsenal principiológico já disponibilizado pela Constituição. / The formal establishment of the Law and Democratic State by the 1988 Constitution introduces a paradigm shift with the commitment of a social nature to build a free, just and solidary society. In the tax field, this change suggests a targeted taxation to achieve these ends by the use of the redistributive function, with progressive taxation. However, despite the new institutional framework, the national taxation keeps regressive, and has promoted a redistribution of income in reverse. The study aims to address how taxation is being constructed and exercised, as well as its compliance with the paradigm of democratic rule of law. The analysis runs through the conceptual outlines of Law Democratic State, arising influence of the welfare state and Constitutionalism Contemporary post-war and the use of tax function in these state models. In the second phase, the study runs for the constitutional principles on tax matters, from the Hermeneutics of the Law Review, classified into two groups with a view to its relationship with the legal security and solidarity. Finally, it examines the composition of the tax burden and its discussion in the media, gathered with the possibility of greater transparency in taxation. It also analyzes the possibility of redistribution of the tax burden by applying the constitutional principles on taxes on income, wealth and consumption. The survey results indicate the need for structural modification of taxation in search of greater progressivity, given the current regressivity, which can be achieved by using the principle arsenal already provided by the Constitution.

Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Rafael Vega Possebon da Silva.pdf: 943934 bytes, checksum: 414ccba44bc43a6e54eac961425da59e (MD5) Previous issue date: 2015-09-18 / The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From understanding that the tax phenomenon implies interdependence between the legal and social systems, we found that the positive law can assimilate those effects caused by taxation, in its relation to axioms that became part of the legal order through legal values, legal principles and programmatic guidelines printed in the Federal Constitution. A systematic and constitutional interpretation of tax legislation should, therefore, be alert to these direct and indirect implications of the exaction, in order build a coherent and cohesive legal system, having in mind the purpose of the State as determined by the Constitution. The non-fiscal purposes of taxation can be studied under several perspectives, among which the effects of the charging in relation to: (i) the distribution of the tax burden in an equitable and progressive way, in respect to equality and the ability to pay (distributive function); (ii) the fulfillment of constitutional values through behavior induction (allocative function); and (iii) its use as a tool to stabilize market flows, as an anti-cyclical policy (stabilizing function). The first two are subject to further analysis. Nonetheless, apart from the search for legal certainty, tax neutrality, as an autonomous legal principle that also represents a canon protected by the legal system, acts as a counterpoint that must be taken into consideration in every discussion related to non-fiscal tax effects. In light of these concepts, we analyze the ICMS tax, studying the particularities of this form of taxation and the application of the discussed notions to some selected situations. The principle of selectivity consists in a tool to guide the variation of the tax burden that will be applied together with certain specific criteria, depending on the protected constitutional value and the non-fiscal function pursued. Considering the ICMS as a tax on consumption, with relevant impact of such tax burden to the end consumer, we conclude that the selectivity based on the essentiality of products / services is mandatory in the ICMS, and enables the variation of the tax burden as a way to comply as far as possible with the search for the ability to pay of the end consumer. After all, we conclude that the current ICMS legislation conflicts with several axioms protected by the legal system, resulting in a violation of the Constitution. We understand that this violation can be subjected to judicial review, and so we seek to present some elements and objective parameters to guide the analysis of the law by the interpreter in such cases / A presente dissertação tem por escopo a análise, do ponto de vista jurídico, dos elementos extrafiscais relacionados ao ICMS, entendidos estes como os efeitos causados pela cobrança desse tributo, além da própria arrecadação ao erário. Para tanto, iniciamos com o estudo dos efeitos econômicos da tributação e dos sistemas sociais e históricos de justificação da imposição fiscal. A partir da compreensão de que o fenômeno tributário implica interdependência entre o sistema jurídico e social, verificamos uma permeabilidade da norma positiva em relação a esses efeitos causados pela tributação, que se relacionam com axiomas que passaram a integrar o ordenamento por meio de valores, princípios jurídicos e diretrizes programáticas estampados na Constituição Federal. Uma interpretação sistemática e constitucional da norma fiscal deve, logo, se atentar para esses reflexos diretos e indiretos da exação, de forma a conceder coerência e coesão ao ordenamento, em atenção à finalidade do Estado tal como determinada pela Carta Magna. A extrafiscalidade pode ser analisada sob diversos aspectos, dentre os quais destacamos a relação da tributação: (i) para com a distribuição do ônus fiscal de forma equânime e progressiva, em leitura da igualdade e do princípio da capacidade contributiva (função distributiva); (ii) para com a efetivação de valores constitucionais por meio da indução de comportamentos (função alocativa); e (iii) com sua utilização para estabilização dos fluxos de mercado, agindo de forma anticíclica (função estabilizadora). As duas primeiras são objeto de maior análise. Em oposição, além da busca pela segurança jurídica, temos que a neutralidade consiste em contraponto a ser cotejado em cada situação em que se discute a extrafiscalidade, eis que configura princípio jurídico autônomo, também representativo de valor protegido pelo sistema. À luz desses conceitos, passamos à análise do ICMS, verificando as peculiaridades dessa forma de tributação e a aplicação do instrumental desenvolvido a algumas situações concretas. Analisando o princípio da seletividade, verificamos que se trata de técnica de gradação do encargo tributário, que será aplicado em conjunto com um critério determinado, a depender do valor constitucional protegido e da função extrafiscal visada. Considerando o ICMS como tributo sobre o consumo, com grande repercussão de sua carga fiscal ao consumidor final, concluímos que a seletividade em função da essencialidade dos produtos/serviços é de aplicação obrigatória no ICMS e viabiliza a gradação do peso do tributo de forma a respeitar, tanto quanto possível, a busca pela capacidade contributiva do consumidor. Ao final, concluímos que a legislação atual do ICMS viola diversos axiomas protegidos pelo ordenamento, implicando em inconstitucionalidade. Entendemos ser essa agressão passível de tutela jurisdicional e, para tanto, buscamos apresentar alguns elementos e parâmetros objetivos para guiar a análise da norma por parte do intérprete em tais situações

The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.

Submitted by Pedro Ricardo Bernardino de Freitas (pedro.rbf@gmail.com) on 2011-12-08T18:35:16Z No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Approved for entry into archive by Vitor Souza (vitor.souza@fgv.br) on 2011-12-15T16:45:18Z (GMT) No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Made available in DSpace on 2011-12-27T12:32:40Z (GMT). No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) Previous issue date: 2011-08-29 / O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, em resposta a uma mudança de política tributária. A elasticidade da renda tributável despertou grande atenção recente, motivada pela perspectiva de estimar em conjunto todas as reações comportamentais a uma mudança no sistema tributário através de um único parâmetro, mensurando custos de eficiência e de bem estar suportados pela economia de forma relativamente simples. O trabalho aborda a utilização de medidas de variação de bem estar para avaliar mudanças na política tributária e faz uma resenha da literatura sobre a elasticidade da renda tributável, conceitos, características, vantagens e limitações. Um modelo de preferências é especificado para exemplificar a dimensão das reações à tributação e os custos de eficiência envolvidos, e discutir a viabilidade do emprego da elasticidade da renda tributável como parâmetro estrutural. / This study aims to analyse the social cost and behavioural responses due the taxation of earned income in Brazil using welfare concepts and the elasticity of taxable income with respect to the net of tax rate. The elasticity of taxable income has deserved great attemption and is a main issue in public economics research agenda. Under some conditions, it holds the perspectives of measuring efficiency costs of income taxation from a wide array of behavioural responses just estimating one single parameter. The study introduces the use of welfare changes measures for tax policy evaluation and reviews the concepts about elasticity of taxable income, its characteristics, advantages and limitations of use. We develop a model in which we show the dimension of responsiveness of taxpayers. Based on this model, we estimate the efficiency cost and excess burden of income taxation and discuss the use of elasticity of taxable income as a structural parameter.

Thesis aims to map the developement of wages taxation in the period of 2003-2013 and to evaluate the impact of the tax on personal income from employment and function benefits to the taxpayers wit different levels of income in a variety of situations, particularly in the case of maintenance of one or more children. The aim was to identify how the changes in the Law on Income Tax had affected different income groups, which of them had been affected the most and how.

nÃo hà / O objetivo deste estudo foi investigar o efeito da implantaÃÃo do controle fiscal eletrÃnico da produÃÃo de bebidas composto pelo Sistema de MediÃÃo de VazÃo â SMV e pelo Sistema de Controle de Bebidas - SICOBE, sobre o nÃvel da arrecadaÃÃo do ICMS da atividade econÃmica da fabricaÃÃo de cervejas e refrigerantes do Estado do CearÃ. Para tanto, utilizouse os seguintes parÃmetros: a base de dados da arrecadaÃÃo mensal de ICMS, a receita do imposto sobre produtos industrializados â IPI, o nÃmero de postos de trabalho ocupados na indÃstria e a quantidade de energia elÃtrica utilizados na atividade industrial das empresas do setor de bebidas sediadas no Cearà do perÃodo de 2002 a 2011. Essas bases sÃo compostas de duas categorias de contribuintes: indÃstrias de bebidas quentes e indÃstrias de bebidas frias. Utilizou-se a metodologia aplicada aos experimentos naturais usando a tÃcnica diferenÃa da diferenÃa. Como resultado foi observado que a introduÃÃo do controle eletrÃnico da produÃÃo gerou um incremento significativo na arrecadaÃÃo do ICMS das indÃstrias de bebidas no Estado do CearÃ. / The aim of this study was to investigate the effect of electronic fiscal control of the production of beverage composed by the Flow Measurement System - SMV and the Liquor Control System â Sicobe, on the level of the collection of ICMS, of beers and soft drinks manufactured at the state of CearÃ. We used the the database of beverage factories of the state of Cearà in the period of 2002 to 2011 on following parameters, the monthly collection of ICMS, the amount of collect tax over industrialized products â IPI, the number of jobs and the amount of electricity consumption. The industries were classified into two categories of taxpayers: the hot beverage and cold beverages industries. We used the methodology difference of difference, commonly applied to natural experiments.