La thèse entreprise a pour objectif d’essayer de définir un statut juridique de la procédure de dédouanement des envois postaux. La nature juridique des envois postaux justifie un traitement douanier autonome et distinct des formalités douanières applicables aux marchandises des échanges commerciaux internationaux. Les travaux réalisés devraient tout d’abord aider à répondre aux problématiques liées aux difficultés juridiques de la définition de cette procédure de dédouanement spécifique et leurs conséquences. L’étude portera particulièrement sur le règlement des différends entre les autorités douanières et les importateurs ou exportateurs d’envois postaux internationaux en cas de litige lié au dédouanement. Au préalable, il faut donc relever et clarifier les règles juridiques qui sont déjà applicables au dédouanement des envois postaux, tant au niveau national et européen, qu'au niveau international en ce domaine. Cependant, cela se révèle difficile, et il faut rester opiniâtre devant l'extrême diversité des sources et des textes, parsemés dans de nombreuses branches du droit. Il faut ensuite nécessairement tenter de redéfinir, clairement et simplement, la notion d’envoi postal et la notion de service postal universel justifiant l'application d'une procédure spécifique de dédouanement des envois postaux. La notion de service postal universel implique un dédouanement rapide des envois postaux. Les administrations douanières ont, elles, l’obligation d’assurer le contrôle de toutes les marchandises importées ou exportées de leurs territoires nationales. La mission principale des autorités douanières est de protéger l’attractivité économique des Etats. Les agents douaniers doivent, d’une part, prélever les droits de douane et taxes à l’importation, d’autre part, lutter contre les trafics illicites de marchandises prohibées ou soumises à restriction. La délicate combinaison de l’universalisme du service postal et des obligations douanières doit permettre la reconnaissance et l’établissement d’une procédure de dédouanement spécifique aux envois postaux impliquant une nouvelle détermination des envois relevant du service postal universel et la mise en place de règles de dédouanement obligatoires et communes à l’ensemble des services postaux internationaux. La mise en œuvre d’une coopération internationale renforcée entre les services postaux et les autorités douanières est, en ce sens, préalablement indispensable. L’étude doit permettre de rendre compréhensible, pour les entreprises et les particuliers nationaux et européens, le droit positif douanier applicable au dédouanement postal. On analysera notamment les infractions et les règles douanières sanctionnant les diverses fraudes que l’on retrouve le plus fréquemment en pratique. L’essai sur la définition d'un statut juridique de la procédure de dédouanement des envois postaux démontrera qu’il est impératif de renforcer les pouvoirs et les moyens de contrôle et de sanctions des autorités douanières pour ce type singulier de dédouanement. Les voies de recours non-contentieuses et contentieuses qui sont ouvertes aux redevables et requérants feront également l’objet d’un traitement particulier. Les droits des redevables ou requérants sont notamment garantis par le principe de contrôle de la légalité des décisions de l’Administration des douanes et de ses agents par le juge judiciaire. Le juge judiciaire et le droit européen limitent et encadrent les pouvoirs exorbitants des autorités douanières. / The thesis undertaken aims to try to define a legal status of the procedure of taking out of bond of the postal sendings. The legal nature of the postal sendings justifies a customs treatment autonomous and distinct from the customs formalities applicable to the goods of the international commercial exchanges. The completed works should first of all help to answer the problems related to the legal difficulties of the definition of this procedure of specific taking out of bond and their consequences. The study will relate particularly to settlement of disputes between the customs authorities and the importers or exporters of international postal sendings in the event of litigation related to the taking out of bond. As a preliminary, it is thus necessary to raise and clarify the legal rules which are already applicable to the taking out of bond of the postal sendings, so much at the national and European level, that with the international level in this field. However, that appears difficult, and there is necessary to remain obstinate in front of the extreme diversity of the sources and the texts, strewn in many branches with the right. It is then necessarily necessary to try to redefine, clearly and simply, the concept of postal sending and the notion of universal postal service justifying the application of a specific procedure of taking out of bond of the postal sendings. The concept of universal postal service implies a fast taking out of bond of the postal sendings. The customs administrations have, they, the obligation to ensure the control of all the imported or exported goods their territories main roads. The main mission of the customs authorities is to protect the economic attractivity from the States. The customs agents must, on the one hand, take the customs duties and import taxes, on the other hand, to fight against the illicit traffics of goods prohibited or subjected to restriction. The delicate combination of the universalism of the postal service and the customs obligations must allow the recognition and the establishment of a procedure of taking out of bond specific to the postal sendings implying a new determination of the sendings concerned with the universal postal service and the installation of rules of taking out of bond obligatory and communes the whole of the international postal services. The implementation of an international cooperation reinforced between the postal services and the customs authorities is, in this direction, beforehand essential. The study must make it possible to make comprehensible, for the companies and the individuals national and European, the customs substantive law applicable to the postal taking out of bond. One will analyze in particular the customs infringements and rules sanctioning the various frauds which one finds most frequently in practice. The test on the definition of a legal status of the procedure of taking out of bond of the postal sendings will show that it is imperative to reinforce the powers and the means of control and sanctions of the customs authorities for this singular type of taking out of bond. The not-contentious and contentious appeals which are opened up for the debtors and applicants will also be the object of a particular treatment. The rights of the debtors or applicants are in particular ensured by the principle of control of the legality of the decisions of the Customs and Excise and of its agents by the legal judge. The legal judge and the European right limit and frame the exorbitant powers of the customs authorities.

Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importantly, this thesis establishes that the present tax treaties neither generate cooperation nor cohere with global welfare. Similarly, it is also found that the other institutions (OECD, IMF, WB and Dispute Settlement) related the tax regime presently do not promote development based on human capabilities. This could help developing countries to pursue a division favouring development (laws favouring development) and understand the institutions better suited to pursue such goals.

This thesis studies the effects on the unemployment rate and average income due to the payroll tax cuts for young workers in Sweden. The method that has been used is a difference-in-difference approach with two different control groups. The unemployment rate for Swedish individuals at age 15-24 has been matched towards individuals at the same age in Finland and Denmark. The data behind the estimations is picked from the database of Eurostat. The results indicate an increase in the unemployment rate, contrary to the expectations from the theoretical framework in the subject. One possible explanation for a lack of increase in employment due to a targeted tax cut is shifting, meaning that the lowered cost for firms is shifted onto the employees’ wages. However, no significant results on the wage effect were found, so no such conclusion can be made. The explanation could lay in modeling problems, a growing labor force or the supply of labor (which may choose other alternatives than employment). By the results of this report, the main conclusion is that the payroll tax reductions did not reduce the high unemployment rate among young individuals in Sweden.

This thesis comprises four chapters, in two parts. The first part examines the result of a Swedish payroll tax reduction; first from the perspective of the worker, then from that of the employer. The second half of the thesis concerns subjective well-being, both from an individual and from an aggregate viewpoint. Payroll Taxes and Youth Labor Demand. In 2007, the Swedish payroll tax was reduced substantially for young workers. This paper examines whether targeted payroll tax reductions are effective in raising youth employment. We estimate a small impact, both on employment and on wages. However, the effect differs markedly across ages, with 4–5 times higher impact on 22–23 year-olds compared to 25-year-olds. Additionally, the employment effects are strongly procyclical, approaching zero in the deep recession. We calculate that the estimated cost per created job is more than four times that of directly hiring workers at the average wage. Payroll Taxes and Firm Performance. The Swedish payroll tax reform of 2007 had the effect that firms' average social fees came to depend on the age structure of their employees. This makes it possible to estimate how firms respond to shocks in labor costs. We find a significant, but very small effect on gross investments, and a negative, but not statistically significant, impact on labor productivity. There are no effects on exit rates or profitability. Beyond Income: The Importance for Life Satisfaction of Having Access to a Cash Margin. We study how life satisfaction among adult Swedes is influenced by having access to a cash margin, i.e. a moderate amount of money that could be acquired on short notice either through own savings, by loan from family or friends, or by other means. We find that cash margin is a strong and robust predictor of life satisfaction, also when controlling for individual fixed-effects and socio-economic conditions, including income. This suggests that cash margin captures something beyond wealth. On Aggregating Subjective Well-Being. This paper discusses the assumptions underlying the aggregation of individually measured well-being. Any aggregation method is associated with measurability assumptions regarding the underlying well-being measure, as well as moral philosophical assumptions with respect to how individual well-being is weighted into a composite metric. I compare welfare across a set of countries, under alternative aggregation methods, and find that countries often can be ranked under comparatively weak measurement assumptions, and, equally important, that aggregation methods can be chosen so as to refrain from strong ethical preconceptions.

M.Com. (Taxation) / The transition of South Africa to a democracy signifies large-scale changes in the political and economic spheres. The public sector, one of the main participants in the economy, does not escape this transformation. A more democratic structure entails, inter alia, increased empowerment of sub-national levels of government. This means that various functions must be devolved to provinces along with certain revenue sources in a bid to increase their autonomy and efficiency in service delivery. The fundamental aim of this paper is to analyze the intended future constitutional order of South Africa according to theoretical principles of decentralisation and tax devolution, and to propose a suitable tax framework for the new order. A primary prerequisite for a new tax structure is that the economic return on the revenue absorbed by government should be maximised. The problem is that some taxes are suitable for devolution and some should remain in the control of the national government. Furthermore, existing tax structures have to be considered when devising new tax frameworks.

The thesis is concerned with an issue of operation of lotteries from the perspec- tive of financial law in the Czech Republic. The aim is to provide an analysis of current legislation and to put forward adequate solutions de lege ferenda. Apart from an introductory chapter and a conclusion, the thesis consists of five chapters. The first one describes the term "betting games" and distinguishes it from the terms "games" (in general) and "lotteries and other like games". The first chapter is also devoted to "game law" meaning a comprehensive set of legal provisions related to the issue. The second chapter sets the betting games into the scope of private law. It focus- es on particular eras of the civil legislation in historical context of the current Czech Republic, from 1811 to 2013. That part of the thesis looks at the current civil legisla- tion, which is stated in the act No. 89/2012 Coll., the Civil Code, and which came into force as of January 1, 2014. Next chapter critically evaluates a legal regulation of operation of betting games, which is grounded in public law. That legislation provides regulatory bases of running objective business. The legislation is mainly made by the act No. 202/1990 Coll., on lotteries and other like games, as amended. The act infringes the European law. Nev-...

The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...

Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...

Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...