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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    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.
51

公司有效稅率對員工薪資之影響-以2010稅改為例

陳韋安, Chen, Wei An Unknown Date (has links)
本文利用台灣2010年降低營利事業所得稅稅率之改革,檢驗公司稅率對受雇員薪資之影響。與過去文獻不同之處為,本文考量稅率與公司決策互相影響而產生內生性,因此以工具變數進行兩階段最小平方法以避免產生偏誤。並以綜合所得稅與營利事業所得稅資料對全體受雇員之個體進行分析,而非僅針對上市櫃之公司。最後發現有效稅率下降1% 能提升台灣整體受雇員平均 0.16% 的薪資。而考量個體異質性下,進行次組分析,發現在技術密集產業、大型公司、公司頂層員工所受到的影響較大;而其他產業,中小型公司以及公司基層員工的薪資受到稅率的影響較小,使得政府稅改政策並不如預期提升全民薪資。 / This paper estimates the effect of corporate income tax rate on wage by using the Taiwan Corporate Income Tax Reform of the year 2010 as a natural experiment. Different from the previous literature, we consider the endogenous relationship between the tax rate and the policy of the company. Thus, the two stage least squares method is used to overcome the endogeneity bias. Additionally, our participants include all the individual employees from the data of Individual Income Tax and Corporate Income Tax rather than only the employees of listed company. Our results indicate that a drop of 1% in corporate income tax rate would increase the wage by 0.16%. Furthermore, we test for the heterogeneous firm and worker effects by using subgroup analysis and find the technology-intensive industries, the large companies and the high-classed employees within firm have a greater impact. On the other hand, the non-technology-intensive industries, the small and medium company and the low-classed employees within firms have a smaller impact. Therefore, the Tax Reform didn’t increase the overall wage as expected.
52

Efektivní sazby daně z příjmů vybraných podniků / Effective corporate income tax rates of selected companies

Hladká, Jana January 2012 (has links)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
53

Stanovení základu daně z nemovitostí v zemích OECD / Determination of the real estate tax base in OECD countries

Hájek, Petr January 2011 (has links)
The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.
54

Principer i praktiken : Svenska kommunstyrens partisammansättning och justeringar i den primärkommunala skattesatsen 1994-2018 / Principles in Practice : Party Affiliation of the Local Political Leadership and Changes in the Municipal Tax Rate in Sweden, 1994-2018

Johansson, Simon January 2021 (has links)
In this thesis I examine the relationship between party affiliation of the local political leadership and the municipal tax rate in Sweden’s 290 municipalities between 1994 and 2018. The mean tax rate of Swedish municipalities has increased by 1.3 percentage points in that time, while the prevalence of right-wing coalitions – consisting of parties that claim to want a lower tax rate – in leadership also has increased. I therefore examine to what degree right-wing coalitions have contributed to the increase in the mean tax rate compared to left-wing and mixed coalitions. I find that while right-wing coalitions have contributed to the increase in the mean tax rate to a lower degree than other coalitions, the difference is small, and the difference between the contributions of right-wing and left-wing coalitions is not statistically significant. I also examine how right-wing coalitions containing the Green Party and local parties have affected the municipal tax rate compared to coalitions consisting only of traditional right-wing parties. When the Green Party or local parties are part of a right-wing coalition, the mean increase in the municipal tax rate is much lower than that of coalitions consisting only of right-wing parties. Lastly I examine how the amount of parties that are part of a local right-wing coalition affect the municipal tax rate and find that the fewer parties, the larger the mean tax increase.
55

Sazby korporátních daní: nová oblast mezinárodní spolupráce? / Corporate tax rates: A new area of international cooperation?

Hrušč, Erik January 2014 (has links)
This thesis analyses the potential for international cooperation in the issue of corporate tax rates. Using newly created dataset we study the relationship between the foreign direct investments and corporate tax rates in order to confirm that countries benefit from competing in setting their tax rates. Lowering one's corporate tax rate pays off in increased FDI. Furthermore, under the assumption that competitive behavior is individually rational, we analyze through the use of coherent country clusters the extent of competition within selected clusters, as compared to the situation on the global level. We find that the degree of competitive behavior is lower within coherent block of countries than globally. Thus, there seems to be less mutually harmful competition within coherent clusters of countries, mainly in EU 15, OECD and ASEAN, than on the global level.
56

Efektivní zdanění práce v ČR a na Slovensku / Effective taxation of labour in the Czech republic and Slovakia

Kohoutová, Kateřina January 2013 (has links)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
57

外人來台直接投資之決定因素─就租稅面探討 / The Determinants of Foreign Direct Investmant and Taxation in Taiwan

張輔仁, Chang, Fu Jen Unknown Date (has links)
由相關文獻發現,地主國市場規模、經濟成長率、勞動成本、借貸及租稅成本、地主國幣值、開放程度等為影響外人投資的因素。本研究除了對這些因素進行實證研究外,尤其針對租稅因素作深入探討,以邊際有效稅率做為衡量投資決策時的租稅負擔,分析台灣的租稅獎勵政策對外人來台直接投資的影響;主要利用經濟部投資審議委員會核准通過之外國人投資資料,觀察期間為1971~2006年,以迴歸方程式分析外人來台直接投資之整體、三大來源國以及四大產業的決定因素。 由研究發現:不論就整體投資、不同來源國及產業別的FDI流入而言,我國市場規模確實為吸引外人直接投資流入的重要因素。就租稅因素的分析結果而言,台灣的邊際有效稅率對於美國、電子電器製造業、批發及零售業以及金融產業的FDI流入有顯著的負向關係,表示若台灣租稅獎勵政策越豐富、外資適用稅率越低,皆可吸引FDI流入。新台幣兌美元匯率則為批發及零售業投資台灣的重要決定因素,若新台幣貶值,則其投資金額將增加,表示在台批發及零售業者的外銷型態多以台灣出貨為主。最後,本研究亦發現政黨輪替對於整體來台外人直接投資與歐洲地區國家FDI流入有顯著的正向關係。 關鍵詞:租稅獎勵、外人直接投資(FDI)、邊際有效稅率。
58

Optimalizace daňové povinnosti ve firmě / Tax planning in corporation

Nevodnicheva, Yulia January 2010 (has links)
This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax
59

Efektivní daňové sazby daně z příjmů fyzických osob v zemích EU / The effective tax rate of personal income tax in the EU

Staňková, Zuzana January 2010 (has links)
This diploma thesis explores effective tax rates of personal income tax in the European Union. It analyzes the tax policy of newer and older EU member states in relation to personal income tax and social security. Structural elements of this tax play an important role in taxation of natural persons and differ vastly in individual states of the EU. The discrepations among the taxation rates can cause serious problems in the functioning of the single market of the EU. The EU aims to coordinate and harmonize the direct taxes, which would remove the obstacles to the single market functioning. The taxation of natural persons shows apparent mutual differences among the states -- not just regarding rates of this particular tax -- resulting from cultural customs. These differences do not, so far, enable the approximation of individual states in natural persons' taxation and create space for possible tax competition.
60

Os efeitos do registro patrimonial de instrumentos financeiros híbridos: uma análise internacional / The effects of accounting records keeping of hybrid financial instruments as equity: a cross-country analysis

Flores, Eduardo da Silva 23 September 2016 (has links)
O objetivo desta tese foi avaliar os efeitos decorrentes do registro de instrumentos financeiros híbridos junto às linhas patrimoniais. Para tanto, foram utilizados modelos de relevância informacional, os quais avaliam a forma como os números contábeis são assimilados pelos preços e retornos acionários (OHLSON, 1995; ABOODY et al., 1999; LIMA, 2010; LOPES; WALKER, 2012). Adicionalmente, também foram observadas as inter-relações entre a emissão e a contabilização de tais contratos com o custo de capital próprio, alavancagem financeira e a carga tributária efetiva, respectivamente, considerados como determinantes para utilização dessa modalidade de captação de recursos (LEE; FIGLEWICZ, 1999). No tocante ao desenvolvimento metodológico desta pesquisa, foram compostos dois conjuntos amostrais, sendo: (i) grupo de interesse, formando por 39 empresas que emitiram os instrumentos híbridos aqui estudados, presentes em 10 jurisdições; e (ii) grupo de controle, no qual se encontram 107 organizações domiciliadas nos mesmos países e setores, bem como de composição patrimonial similar ao grupo previamente relatado. Foram coletadas observações para essas companhias de dezembro de 2005 a dezembro de 2015, em bases trimestrais, perfazendo um total de 3.386 observações. A leitura das notas explicativas do grupo de interesse indicou que essas empresas registraram os híbridos junto ao PL, considerando elementos interpretativos minimamente questionáveis à luz da essência econômica sobre a forma jurídica desses títulos. Isto é, sob uma análise conjugada dos instrumentos híbridos aqui avaliados com a IAS 32, é possível inferir que a modalidade de contratos analisada se aproxima mais da definição de passivo financeiro do que de instrumento patrimonial. Entretanto, no âmbito dos resultados quantitativos, verificou-se, em linhas gerais, que os modelos de relevância informacional indicam que o montante dos híbridos afeta os preços e retornos acionários dos emitentes não relacionados a projetos de infraestrutura, de maneira positiva e estaticamente significante. Tal contrariedade pode ser mais bem compreendida aplicando-se o conceito da profecia autorrealizável de Merton (1968), em que o registro contábil de um título como PL, ainda que de maneira equivocada, desencadeará nos agentes de mercado a percepção de que esse de fato possui tal condição, adotando comportamentos que fazem com que a concepção originalmente falsa se torne verdadeira. Do mesmo modo, a ausência de questionamentos por parte dos auditores externos e dos reguladores corroboraria o tratamento empregado pelas organizações, gerando os efeitos descritos nos investidores. Com relação aos fatores determinantes para emissão desses títulos, foi verificado que os emitentes possuem custo de capital próprio superior, são mais alavancados financeiramente e demonstraram cargas tributárias efetivas inferiores aos não emitentes. Dessa maneira, é possível concluir que embora novas modalidades de contratos para obtenções de valores, tais como os instrumentos híbridos, sejam importantes para o financiamento das atividades empresarias, é fundamental que a contabilidade represente de forma fidedigna a natureza econômica desses instrumentos, a fim de que não haja distorções na posição patrimonial das entidades e, por conseguinte, gere vieses nos usuários das demonstrações financeiras / The main purpose of this thesis was to evaluate the effects of hybrid financial instruments bookkeeping as equity. Therefore, were used value relevance econometrics models, which assess how the accounting figures are assimilated by the stock prices and stock returns (OHLSON, 1995; Aboody et al., 1999; LIMA, 2010; LOPES; Walker, 2012). Additionally, were observed the relationships between these contracts and cost of capital, financial leverage and effective tax rate, respectively, considered crucial to use of this fundraising tool (LEE; FIGLEWICZ, 1999). Regarding to the methodological development of this research was composed two samples, namely: (i) interest group, formed by 39 companies that issued hybrid instruments presents in 10 different jurisdictions; and (ii) control group, which have 107 organizations domiciled in the same countries and operating in the same sectors, as well as its equity composition is similar to the interest group. Observations were collected for these firms from December 2005 to December 2015, on a quarterly basis, forming a total database with 3.386 observations. The technical notes of the interest group analysis indicated that these firms recorded hybrids as equity instruments, considering interpretative elements at least questionable in light of the economic substance over the legal form of these bonds. Therefore, in a combined analysis of hybrid instruments evaluating IAS 32 together, it is possible to infer that these contracts is closer to the concept of financial liability than equity instrument definition. However, under the quantitative finds, it was verified that the amount of hybrid affects the prices and stock returns of issuers, not related to infrastructure projects, in a positive and statistically significant way. Such results opposition might be better understood applying the concept of self-fulfilling prophecy of Merton (1968), in which the accounting records of a contract such as equity, albeit wrongly, will trigger on the market players the insight that this truly or it has such condition, adopting behaviors that make the original false conception becomes true. Similarly, the absence of queries by regulators and auditors corroborate the treatment employed by the firms, supporting the effects described on the investors. Concerning to the determinant factors for the issuance of these bonds, was found that the issuers have higher cost of capital, are more leveraged and revealed lower effective taxes rates than non-issuers. Hence, can be concluded that while new forms of contracts for obtaining resources, such as hybrids, are important for the financing of entrepreneurial activities, it is essential that accounting represent faithfully the economic nature of these instruments in order to not create distortions in the financial position and, therefore, generate biases in users of financial statements.

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