« Si les Vallées d’Andorre jouissent de certains privilèges et franchises et ont une organisation judiciaire distincte de celle de la France, elles ne constituent ni un État, ni une personne de droit international ». La lecture de cet arrêt rendu par la Cour de Cassation le 6 janvier 1971 laisse entrevoir les nombreuses difficultés rencontrées par les micro-États dans l’affirmation de leur souveraineté. L’Europe est le théâtre à la fin du XIXe d’une véritable refonte des États. Nombreux furent les vestiges de l’époque féodale qui disparurent absorbés dans de grands ensembles à caractère étatique à l’origine des grand États européens. L'État en droit international est une personne souveraine, c’est ce qui le singularise par rapport aux autres sujets de droit international. Il bénéficie d’une souveraineté interne qui fait de lui l’autorité suprême sur son territoire et d’une souveraineté internationale qui ne le subordonne à aucune autre autorité. Cette souveraineté lui confère une personnalité juridique et une capacité juridique qui lui permettent d’être reconnu comme un sujet de droit, distinct des habitants qui le composent. De facto, un micro-État dispose des mêmes caractéristiques qu’un État mais s’identifie comme tel par l’exiguïté de son territoire et la faiblesse de sa population. Nombreux furent les auteurs qui s’essayèrent dans l’élaboration d’une définition précise et qui échouèrent tant les critères démographiques et de superficies peuvent s’apprécier différemment. Pour cette présente étude seront pris comme critères, les États européens de moins de 500 km2 avec une population de moins de 100.000 habitants. La question qui se pose dès lors, laquelle n'a jamais fait l'objet d'une thèse de doctorat sur ce sujet, est celle de savoir : dans quelle mesure les micro-États européens sont ils arrivés à résister à une évolution historique européenne qui a amené de grosses entités étatiques à disparaître ? / « If the Valleys of Andorre enjoy certain privileges, franchises and a judicial system different from that of France, they are neither a state nor a person of international law ». The reading of this decision by Cour de Cassation, January 6th, 1971, shows the many challenges faced by micro-states in claiming their sovereignty and their legal status. Europe is considered to be the oldest continent in the world because of its history. Designed over the centuries, after wars and monarchical alliances, it gathers many people who have both a common heritage and many cultural differences. Fragmented during many centuries into various estates and other entities with official status. At the end of the nineteenth century, Europe was modified. The estates of feudal period disappered and gave birth to large groups which became the states today. The State in international law has a sovereign status, that makes it different from the other public international entities. Moreover, the states has an internal sovereignty that makes it be the autority over its territory and an international soverignty that subordinates any authority from other states. The sovereignty confers legal personality that allows it to be recognized as a matter of right in itself, separate from the people who compose it and benefiting from international legal capacity and heritage. The micro-state has the same characteristics as a state but it has a small territory and low population. There were many writers who tried to give a precise definition of micro-states but they failed because of the different number of the populations and the different areas. For this research work, we will take into account the European states which have less than 500 km2 with a population under 100.000. The question which has never been the matter of doctoral thesis is that : « micro-states, micro-sovereign states ? Are constitutional and institutional garantees developed on national and international stages by micro-states sufficient to ensure their sovereignty, independence and integrity ? How do the european micro-states resist to the european historical developement which led the large states entities to disappear ? » If the protection of large states was necessary for their construction, micro-states had to defend their full sovereignty. In order to assert their existence in a world of globalization, they are guaranteed a sovereignty reinforced by the constitutionalism which is not recognized by the other states. But this was compensated by international agreements and international organisations.

This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.

The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.

Final work of master’s studies, 80 pages, 20 pictures, 57 sources of literature, 1 addition, Lithuanian language. KEY WORDS: taxes, tax system, development, taxsation, evolution of taxes, theories of taxes, burden of tax. The object of the research - Development of Tax System in Lithuanian. The aim of the research - To analyze Lithuanian tax system paying attention to the stages of its historical development, accentuating the most important features of the system and evaluating their influence on the formacion of the present tax system. Objectives: 1) To analyze the theoretical aspects of taxes and taxation; 2) To investigate the develofment of Lithuanian tax system; 3) To analyze the peculiarities and weaknesses of present Lithuanian tax system; 4) To make suggestions about improving Lithuanian tax system. Methods of the research – analyzis and generalization of literature, systematizing of statistical data and comparative analysis, logical analysis. Results: Detailed analysis of sources of taxes and consequences of expression enables comprehensive characterization of the most important features of tax setting and organization of tax collection under the conditions of market relations consolidation. The article reveals regularities of Lithuanian tax system development, analyzes Lithuanian tax system and presents suggestions for improvement of tax system.

Magistro baigiamajame darbe pateiktas Lietuvos mokesčių sistemos vertinimas ir ištirta mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms. Pirmoje teorinėje dalyje nagrinėjama mokesčių sistema, apžvelgiami mokesčių tarifai ir analizuojamos valstybės pajamos. Antrame skyriuje pateikiama tyrimo metodologinė dalis. Trečiame skyriuje atliekant ekonometrinį modelį analizuojama valstybės biudžeto mokestinių pajamų dinamika ir ją lemiantys veiksniai bei atliekamas mokestinių pajamų prognozavimas. / In this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.

With the objective of improving their market image and, consequently, the demand for its shares, companies use Corporate Governance practices as a way to increase the consistency of the financial statements and as a guarantee of respect to the minorities shareholders rights. In the last three years, the increase in the number of corporations that performed an IPO in Brazil, has boosted the search to implement Corporate Governance practices in not open capital companies who intend to open their capital. The standard Corporate Governance structure to perform an IPO operation in the new segments of the São Paulo Stock Exchange (BOVESPA) assumes the adoption of practices that, among other characteristics, increase the company disclosure and the strictness in dealing with account and tax issues that can affect their results. Those effects are taken in consideration during the process of the IPO go - no go -decision. In this sense, the objective of the research was to analyze, comparatively to the North-American case, if the structure of the Brazilian tax system has characteristics that motivates or not the IPO decision in the new corporate governance situation. Beyond those features that can have direct effects to the management of results by the companies, the research studied tax and legal aspects that could have indirect influence in the IPO decision, as it stimulates the investment in the stock market and the growing of the capital market. The main motivation for this research was to make clear the challenges that the adoption of the standard corporate governance structure can bring to the companies, in terms of the treatment of its fiscal and tax issues, and its impacts in the IPO decision. / A adoção de práticas de Governança Corporativa (GC), que visem aumentar a transparência das demonstrações financeiras e o respeito aos direitos dos acionistas minoritários, tem sido utilizada com o objetivo de melhorar a percepção das empresas pelo mercado e, consequentemente, a demanda por suas ações. O aumento expressivo do número de companhias que realizaram abertura de capital no Brasil, nos últimos três anos, tem acelerado a busca por implementação de tais práticas de governança em empresas de capital fechado, que tenham como objetivo realizar o IPO (Initial Public Offering). A estrutura de GC definida para a realização de IPO nos novos segmentos de listagem da Bolsa de Valores de São Paulo (BOVESPA) pressupõe a adoção de práticas que, dentre outras características, aumentam a exposição e o rigor no tratamento das questões contábeis e tributárias pelas empresas, podendo ter efeitos em seus resultados. Tais efeitos são levados em consideração durante o processo de tomada de decisão de abertura de capital. Nesse sentido, o objetivo do trabalho foi o de analisar, comparativamente ao caso norte-americano, se a estrutura do sistema tributário brasileiro traz características que incentivam ou não a decisão de abertura de capital na nova realidade de GC. Além desses fatores, que podem ter efeitos diretos para as empresas na gestão de seus resultados, o estudo avaliou aspectos tributários e legais que tenham influência indireta na decisão de abertura de capital, à medida que proporciona estímulos à aplicação em ações e crescimento do mercado de capitais. A principal motivação para a elaboração do estudo foi explicitar os desafios que a adoção da estrutura padrão de GC pode trazer para as empresas, no tocante ao tratamento de suas questões fiscais e tributárias, e seus impactos na decisão de abertura de capital. / Mestre em Economia

La pertinence des travaux de recherche envisagés réside dans les trois axes suivants : d’abord, établir une définition systématique, précise et juridique des notions de sécurité juridique et de fiscalité de la Recherche ; ensuite, entreprendre une étude approfondie des causes de l’insécurité juridique dans le domaine de la fiscalité de la Recherche ; enfin, proposer des solutions concrètes pour y remédier.Dans un premier temps, le travail indispensable de définition devra conduire à clarifier, tant pour le profane que pour le juriste, l’emploi des termes « sécurité juridique » et « fiscalité de la Recherche ». De la définition, découlera certainement l’ébauche d’un régime juridique - donc une systématisation - de la notion de sécurité juridique appliquée au domaine de la fiscalité de la Recherche.D’un point de vue universitaire, la notion de sécurité juridique est encore très peu étudiée. Envisager une telle notion sous l’angle du droit fiscal et plus particulièrement dans un domaine appliqué à la recherche contribuera à faire progresser l’état des connaissances existantes sur la notion de sécurité juridique. Les travaux de recherche devront d’une part, mettre en évidence l’existence d’une forte insécurité juridique dans la fiscalité de la Recherche et en identifier les causes et d’autre part, proposer des solutions systématiques reposant soit sur la valorisation de dispositifs existants, soit sur la suggestion de nouveaux mécanismes pour sécuriser la fiscalité de la Recherche. La thèse découlant de tels travaux de recherche se veut « force de proposition » concernant la sécurité juridique dans le domaine de la fiscalité de la Recherche. / The relevance of the proposed research lies in the following three axes: first, to establish a systematic, precise and legal definition of the concepts of legal certainty and taxation of research; second, to undertake a thorough study of the causes of legal uncertainty in the field of taxation of research; finally, to propose concrete solutions to remedy them.In the first place, the essential work of definition should lead to the clarification of the use of the terms "legal security" and "taxation of research", both for the layman and for the jurist. From the definition, the outline of a legal regime - and therefore a systematization - will certainly emerge from the notion of legal certainty applied to the field of taxation of research.From a university point of view, the concept of legal certainty is still very little studied. To consider such a concept from the point of view of tax law and more particularly in a field applied to research will help to advance the state of existing knowledge on the concept of legal certainty. Research should firstly highlight the existence of a considerable degree of legal uncertainty in the taxation of research and identify its causes and propose systematic solutions based either on the valorisation of devices or on the suggestion of new mechanisms to secure the taxation of research. The thesis arising from such research is intended as a "proposal force" on legal certainty in the field of taxation of research.

Made available in DSpace on 2010-04-20T20:53:42Z (GMT). No. of bitstreams: 3 98383.pdf.jpg: 18484 bytes, checksum: b2df244d4fde412aeb97c92143795a23 (MD5) 98383.pdf.txt: 218959 bytes, checksum: 48b18aea02a8d0ba0ec94eefa8bb28bc (MD5) 98383.pdf: 407173 bytes, checksum: 1828130e3ee33a912555b7f203d51f1d (MD5) Previous issue date: 2004-01-23T00:00:00Z / This study has the purpose analyze the Brazilian tax system from the point of view of its transparency, arguing this subject in the context of state reforms and based upon democratic principles. Under this perspective the tax system is analyzed focusing on its transparency as a requirement of the democracy, in the relationship between Treasury departments (State) and their contributing (citizens). Taking as a reference the measures adopted from 1995 which had as objective to endow the public administration with better instrument of management, aiming at the increase of the collection of the tributes, at the same time searching to put to the disposal of the society best forms of access to the apparatus tributary. The main reference used is the VAT (ICMS) adopted in the state of São Paulo. Justify this study because, inside the process of redefinition of the role of the Estate, tax system is one of the less studied fields under the democratic aspect, although it be also among the ones that most concerns Brazilian society. / Este trabalho tem por objetivo a análise do sistema de arrecadação tributária no Brasil do ponto de vista de sua transparência. Este tema é discutido no contexto das reformas do Estado e à luz da problemática democrática. Nessa perspectiva, é analisada a administração tributária quanto ao aspecto da transparência como requisito da democracia, na relação entre fisco (Estado) e contribuinte (cidadãos). Tomam-se como ponto de referência as medidas adotadas a partir de 1995, que tinham por finalidade dotar a administração pública de melhores instrumentos de gestão, visando ao aumento da arrecadação dos tributos, buscando, ao mesmo tempo, colocar à disposição da sociedade melhores formas de acesso ao aparato tributário. O ICMS no estado de São Paulo é utilizado como a referência principal. Justifica-se o estudo pelo fato de que, no processo de redefinição do papel do Estado, a área tributária é uma das menos estudadas sob o aspecto democrático e é, ao mesmo tempo, uma das que mais atingem a sociedade brasileira.

Submitted by Thiago Pereira (tpereira@fgvmail.br) on 2011-11-15T22:29:07Z No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5) / Approved for entry into archive by Andrea Virginio Machado (andrea.machado@fgv.br) on 2011-11-17T13:05:32Z (GMT) No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5) / Made available in DSpace on 2011-12-06T10:07:51Z (GMT). No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5) Previous issue date: 2011-03-25 / This thesis is dedicated to study of tax schedule. I investigate how a tax schedule could affect the individuals’ choice and consequently the resources of the country. I show how a tax schedule induce the individuals’ choice, defining hence the allocations of labor, output and consumption of society. In the first and the second chapters I examine the taxation of individuals, while in the third and the fourth chapter I analyze the incidence of levies on different agents of economy. In the chapter one, I examine the optimal tax schedule, following Mirrlees (1971) e Saez (2001). I show how would be the optimal tax schedule in Brazil, charactering by a deeper income inequality among the individuals. Moreover, I investigate a affine tax schedule, that is considered an alternative tax schedule between the current and optimal tax schedule. In the second chapter I analyze the tax schedule known as equal sacrifice. I show how the tax schedule derived by Young (1987), that was renewed by Berliant and Gouveia (1993), behavior itself in the efficiency test derived byWerning (2007). In the third and the fourth chapter I examine how tax reform proposals would affect the Brazilian’s economy. In the third chapter I investigate how a tax reform affects different social classes. In chapter four, I study the better directions to a tax reform in Brazil, showing which rearrange of levies is the less inefficient to the country. In the end, I investigate the effects of two tax reform proposals in the Brazilian economy. I define the gains of output and welfare in each proposal. I call the special attention to gains/loses of short run, because they could make no possible to approve a tax reform, even though the reform could good effects in the long run. / Esta tese dedica-se ao estudo dos sistemas tributários. Eu investigo como um sistema tributário afeta as escolhas dos indivíduos e consequentemente os recursos do país. Eu mostro como um sistema tributário induz as escolhas das pessoas, determinado assim as alocações de trabalho, produto e consumo da economia. No primeiro e segundo capítulo eu examino a taxação sobre os indivíduos, enquanto que no terceiro e quarto capítulos analiso a incidîncia tributária sobre os diferentes agentes da sociedade. No capítulo um, eu examino o sistema tributário ótimo, seguindo Mirrlees (1971) e Saez (2001). Eu mostro como seria este sistema tributário no Brasil, país com profunda desigualdade de renda entre os indivíduos. Ademais, eu investigo o sistema tributário afim, considerado uma alternativa entre os sistemas atual e o ótimo. No segundo capítulo eu analiso o sistema tributário conhecido como sacríficio igual. Mostro como o sistema tribuária derivado por Young (1987), redesenhado por Berliant and Gouveia (1993), se comporta no teste de eficiência derivado por Werning (2007). No terceiro e quarto capítulo eu examino como propostas de reforma tribuária afetariam a economia brasileira. No capítulo três investigo como uma reforma tributária atingiria as diferentes classes socias. No capítulo quatro, eu estudo as melhores direções para uma reforma tributária no Brasil, mostrando qual arranjo de impostos é menos ineficiente para o país. Por fim, investigo os efeitos de duas propostas de reforma tributária sobre a economia brasileira. Explicito quais os ganhos de produto e bem estar de cada proposta. Dedico especial atenção aos ganhos/perdas de curto prazo, pois estes podem inviabilizar uma reforma tributária, mesmo esta gerando ganhos de longo prazo.

Au Cameroun, les transformations de la fiscalité locale qui se sont opérées au fil du temps n'ont eu aucune incidence sur l'autonomie financière des collectivités territoriales ; celle-ci demeure comprimée. Quant à la bonne gouvernance, elle apparaît parfaite sur le papier -signe de la pression des bailleurs de fonds internationaux-mais inexistante dans la pratique. Alors que les tentatives internationales de lutte contre la pauvreté semblent montrer leurs limites dans ce pays, les recettes fiscales locales y restent quant à elles insuffisantes, en raison notamment de l'ampleur du secteur informel et de l'inefficacité de la politique fiscale. Il s'ensuit une crise de la fiscalité locale qui s'accompagne d'une crise des finances locales. Aussi, des réponses appropriées de financement des collectivités territoriales doivent-elles être trouvées si le Cameroun entend rester sur la voie du développement. La piste des recettes non fiscales et celle de la coopération entre collectivités territoriales ne devraient pas être négligées. Si ces pistes sont nécessaires, elles ne sont pour autant pas suffisantes : elles ne sont pas à même de générer des ressources à hauteur des besoins des collectivités territoriales. Dès lors, une réforme axée sur l'amélioration des modes de financement des collectivités territoriales semble inévitable, voire urgente. Ainsi, le modèle camerounais des dotations étatiques devrait-il être revisité pour plus d'efficacité. Par ailleurs, si la réforme de la fiscalité locale devrait prioritairement être tournée vers la simplicité, l'efficacité, l'efficience et l'équité, il est tout aussi important qu'elle soit tournée vers la pertinence institutionnelle, une démarche qui peut se révéler très efficace en matière de mobilisation des ressources -y compris fiscales -dans le contexte camerounais. / No english summary available.