A informalidade atinge níveis expressivos nos países em desenvolvimento. No Brasil cerca de 50% dos postos de trabalho estão na informalidade, sendo responsáveis por quase 40% do PIB nacional. O modelo de crescimento neoclássico padrão, desenvolvido e aplicado originalmente para países desenvolvidos não é capaz de compreender porque os brasileiros não estão trabalhando menos como conseqüência dos fortes crescimentos das alíquotas tributárias no início dos anos 90. O modelo prevê uma queda dramática do número de horas trabalhadas, entretanto tal fenômeno não é observado nos dados. A informalidade parece uma boa resposta para esse desajuste, pois trabalhadores informais pagam menos impostos e, assim, aumentos nas alíquotas impactariam menos a decisão de ofertar trabalho. O objetivo dessa dissertação é modelar o número de horas trabalhadas pelo brasileiro médio para o período 1986- 1998, adicionando um setor informal no modelo de crescimento neoclássico. A inclusão de um setor informal no modelo diminui o efeito de impostos sobre o número de horas trabalhadas, melhorando assim a aderência do modelo aos dados brasileiros. / The informal sector has reached significant levels in developing countries. In Brazil about 50% of jobs are informal and account for nearly 40% of national GDP. The traditional neoclassical growth model does not explain why, given the significant increase in tax rates in the early 90s, Brazilians did not work less. The traditional model predicts a dramatic drop in the number of hours worked, but such a sharp drop is not observed in Brazilian data. The informal sector seems to be a good explanation for this divergence; informal workers do not pay taxes and so the increases in tax rates should have no impact in ones work-leisure decision. The central aim of this dissertation is to model the number of hours the average Brazilian worked between 1986 and 1998. By including the informal sector, the proposed model predicts a less dramatic change in the number of hours worked in the presence of increasing tax rates. This change makes the predicted number of hours worked closer to the actual behavior found in Brazilian data.

Orientador: Claudio Salvadori Dedecca / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-24T15:01:34Z (GMT). No. of bitstreams: 1 Covre_ArianedeAlmeidaCorrea_M.pdf: 3366999 bytes, checksum: d47e6096e0a0ce1daab205b34047a3d6 (MD5) Previous issue date: 2014 / Resumo: O Brasil é um país profundamente marcado pela desigualdade de renda, mas durante a última década passou por um período de crescimento econômico acompanhado de uma melhora na estrutura social e de redução da desigualdade. Este trabalho pretende analisar a queda da desigualdade de renda disponível no Brasil no período de crescimento econômico compreendido entre os anos de 2003 e 2009. Pretende-se estudar a evolução da desigualdade de renda após a subtração dos impostos, tendo em vista a importância dessa informação como um aspecto importante de uma abordagem multidimensional da desigualdade, para compreender a atuação do Estado nesse processo de diminuição da desigualdade / Abstract: Brazil is a country deeply marked by income inequality, but over the last decade has experienced a period of economic growth accompanied by an improvement in the social structure and inequality reduction. This paper discusses the fall in inequality of disposable income in Brazil in the period of economic growth between the years 2003 and 2009. We intend to study the evolution of income inequality after subtracting taxes, considering the importance of this information as an important part of a multidimensional approach to inequality aspect to understand the role of the state in this process of reduction of inequality / Mestrado / Economia Social e do Trabalho / Mestra em Desenvolvimento Econômico

This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible's profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm's length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement. / Series: WU International Taxation Research Paper Series

The thesis deals with the decision-making practices of the Czech Constitutional Court in matters of taxation. The first chapter serves as an introduction to the topic of taxes and their different types, pays attention to the distinction between taxes, fees and other similar payments, and outlines the constitutional foundations on which taxes in broader sense may be imposed. The following section discusses the role of the Constitutional Court, mentions the types of court proceedings related to the field of taxation, and distinguishes between the court review of questions with constitutional law relevance, which the Constitutional Court examines, and of matters of ordinary law without such relevance, which are left to the general courts. The importance of the decision-making agenda of the Constitutional Court and the binding nature of its decisions for different groups of subjects and in different type situations is outlined. The third section then proceeds to analyze the important constitutional principles that are common for the field of tax law, namely the prohibition of genuine ex post facto legislation, and conversely the general permissibility of perceived retroaction, the principle of imposing taxes solely on the basis of law, and the use of the in dubio mitius principle, which is a...

South Africa has been going through a series of political, economic and social changes since 1994. These changes have transformed it into a state that shows increased commitment to sustainable development. Although the country is considered as one of the largest developing country emitters of pollution, the South African government has recognised the need to move towards a low-carbon society. The country’s participation in international climate mitigation bodies has seen its commitment to reduce greenhouse gas (GHG) emissions of 34% by 2020 and 42% by 2025. South Africa has committed to achieve these goals provided that it receives the necessary finance, technology and support from the international community. The major objective of this study was to conduct a comparative analysis of the effectiveness of green taxes in SA and developed countries. Four countries were chosen for the analysis in this study; South Africa, China, the United States and the United Kingdom. The study depends on secondary analysis obtained from published articles, databases and websites providing research on various organisations and government bodies. From my analysis, this study observed that many developed and developing countries have already implemented environmental taxes, and many other countries are considering similar instruments. The findings of this study are that green taxes and environmental taxes in general, are intended to protect the environment. By levying higher taxes on activities and products that harm the environment, businesses are discouraged from developing industries that destroy nature. Based on the findings, this study recommends that South Africa should address the inconsistencies in its policies across various government departments. The study also recommends the need for tax policy reconsideration so as to improve the relevance of environmental and green taxes. However, the study observed that since South Africa is still hampered by the triple constraints of unemployment, poverty and inequality, and in order to address the negative impacts of carbon taxes, it needs to put in place certain mitigation agreements with high pollution emitting companies. / Dissertation LLM--University of Pretoria, 2014 / hb2014 / Mercantile Law / unrestricted

Estate planning involves managing one’s assets during one’s lifetime and effectively disposing of those assets to intended beneficiaries after death, while also effectively discharging death taxes and other liabilities. Regardless of the many estate planning tools and mechanisms available to curb the effect of death taxes, estate consultants report that South Africans are still not carrying out estate planning. Therefore, the fundamental goal of this study was to determine what antecedents influence estate planning, in an attempt to gather pertinent information to motivate and promote estate planning in South Africa. The other area of interest for this study was to determine if there are relationships between these identified antecedents and estate planning, as well as between death taxes and estate planning in South Africa. The literature review clarifies the concepts of estate planning and death taxes, provides information on the tools available for appropriate estate planning and lists the antecedents that influence estate planning globally. This conceptual framework was used to guide the primary research process in which hypotheses were formulated to provide insight for the research study goals. Non-experimental, quantitative and inferential methods were employed for this study. Primary data was collected via a web-based questionnaire. The questionnaire tested perceptions of estate planning and the antecedents influencing estate planning in South Africa. Owing to the scientific nature of this study, the simple random sampling technique was employed. The SAS package (version 9.2) was used to analyse the data collected. The results of this study are discussed in detail, confirming the relationship between the antecedents and estate planning as well as the relationship between death taxes and estate planning in South Africa. The results of this study further reveal the positive and negative antecedents influencing estate planning in South Africa. In conclusion, the study achievement is presented and recommendations for future research are tendered. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted

This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.

Diploma work mentions types of leasing, possibility of account, various situations that can happen during the contract and how is the tax influence. I mention not only domestic standards but also international standards.

This work is aimed at the people who would like to start with individual business. It provides them all necessary information concerning business tasks in individual legal forms of business. Futher it describes all obligations of the individual enterpreneur. There are examples used for explanation. This work can be contribution for the businessmen who have already started with the business.

The diploma thesis describes and evaluates system of fundamental territorial administrative units -- municipalities -- financing. First theoretical part of the thesis deals with explanation of basic terms in this field, second part includes comparative analysis of an administration of theree selected municipalities. Those vary in the area, number of inhabitants as well as in quantity of administration they perform. The analytic part is focused on the characteristics of revenues and expenditures which flow to/from budgets of municipalities, their structure and amount both in absolute and relative numbers. Data from years 2006 -- 2010 were used for this purpose.