Syftet med denna uppsats är att undersöka hur mäklarna i Sverige använder sig av sina kunskaper inom kapitalvinstbeskattning och uppskov gentemot sina kunder. Vi undersöker också om kunder som någon gång sålt och köpt bostad önskar att mäklare visar dem hur deras ekonomiska situation efter bostadsförsäljningen kommer att se ut. Vi frågar även de intervjuade kunderna om deras kunskaper kring uppskov och om det var någonting mäklaren förklarade för dem. Vi undersöker alltså vad kunden vill ha av mäklaren och jämför det med vad mäklarna tror att kunderna vill ha.  Vi genomförde fem kvalitativa intervjuer med mäklare från olika områden och företag i Sverige. Vi ville få en bild av hur de använder sig av nettokalkyler och information om uppskov i praktiken och även veta hur de uppfattar kundernas kunskaper kring ämnet. Vi intervjuade även 69 personer som någon gång sålt och köpt en bostad. Vi intervjuade dem genom att använda oss av en enkät där de fick flervalsfrågor med alternativ för “övrigt”. Vi ville lägga fokus på hur deras process med mäklaren gick till och om mäklaren erbjöd dem information och hjälp med kapitalvinstbeskattning och uppskov. Vi ville även veta om deras kunskaper kring ämnet ökade efter att de anlitat mäklaren eller om de redan hade kunskaperna som behövs.  Våra huvudresultat var att det skiljer sig väldigt mycket åt ifall mäklaren informerar kunden om deras ekonomiska situation före eller efter försäljningen av deras bostad. Vissa mäklare använder sig dagligen av nettokalkyler på sitt första möte med kunden och vissa använder det endast vid hjälp med deklarationen. Några mäklare sa att deras kunder oftast har bra koll på det som behöver vetas angående kapitalvinstbeskattningen och uppskov medan vissa sa att deras kunder har väldigt dålig koll. Det är de mäklare som använder sig av en nettokalkyl på intagen som också säger att kunderna oftast vill ha det. Det som enkätundersökningen visar är att majoriteten av de intervjuade kunderna vill ha hjälp med kapitalvinstberäkningen och information om uppskovet och kostnaden för att ta uppskov. Kundernas uppfattning av en mäklare som informerar om detta är att mäklaren är kunnig och bryr sig om dem. / This thesis analyzes real estate brokers’ use of their knowledge concerning capital income taxes (CIT) and postponement taxes in response to customers. We further analyze if customers that once have sold or bought an accommodation would have liked to have the broker examine their future economic status after finished transactions. Additionally, we interview customers regarding their understanding of postponement taxes. We analyze what a customer asks of a broker and compare those answers to what brokers assume the customer wants.  We performed five interviews with brokers from different regions and businesses in Sweden. We sought to understand how brokers use the "net calculus" and information regarding postponement taxes in practice, and also to determine how brokers apprehend customers' overall knowledge on the subject. Furthermore, we interviewed 69 people who had experience of either selling or buying an accommodation. The interviews were carried out through multiple-choice surveys. The surveys concentrated on the individual's experience of the process with their broker, specifically how the process went, if the broker offered satisfying information and if help with capital income taxes and postponement taxes were provided. Additionally, we sought to understand if the sellers' knowledge increased after consulting with a broker, or if they already had the necessary knowledge.  Primarily, our research concluded that the information customers received concerning their economic status before or after the transaction varied excessively. Some brokers use “net calculus” throughout the whole process starting at the first meeting and others only use it when assisting with the declaration. A few brokers presume that their customers usually have the necessary knowledge concerning capital income taxes and postponement taxes; in contrast, some brokers claimed the customers do not. Furthermore, the brokers that use “net calculus” from the first meeting argue that most customers appreciate the use of it. Among conducted multiple- choice surveys, a majority express a desire to receive assistance with calculations of capital profits and information about the costs regarding postponement. The overall perception of the customer is that a broker who informs about this is one that is knowledgeable and cares for the customer.

The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.

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.

This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chapter deals with the Electronic Register of Sales.

This thesis analyses the impact of tax policy on firms' leverage ratios in a balanced panel of 129 medium-sized listed companies from II European countries from 1993 to 2005. A general model of company leverage is applied within which King's tax ratios are used to capture tax policy changes, controlling for non-tax influences suggested by the theory of corporate finance. Various leverage measures are studied to check for the robustness of the estimated model. Total debt is then decomposed into long-term and short-term debt to examine the determinants of different components of debt. The estimation is initially performed within a traditional static framework. The model is estimated using panel data techniques, including the Hausman-Taylor (1981) instrumental variable estimator and the Arellano-Bover (1995) GMM estimator to control for endogeneity. The results suggest that tax policy as measured has a significant but small impact on firms' leverage ratios and the impact is stronger on short-term borrowings than on long-term ones. Non-debt tax shields are a substitute for debt in company activities. With regard to control variables, the empirical findings suggest that non-tax factors affect financing decisions in a way somewhat consistent with the pecking-order theory. There is evidence to support the argument for the differences between the determinants of long-term and short-terin financing decisions. Further research is done by adopting a dynamic adjustment model which allows firms to deviate from their optimal leverage due to random shocks and takes account of adjustment costs incurred when they work back gradually to the optimal level. Arellano-Bond (1991) GMM estimator is applied to obtain consistent estimates. The results substantiate the existence of adjustment costs and corroborate the results from the static model that tax policy measured by King's tax ratios exerts a significant impact on firms' total debt and short-term debt. Finns under the 'Anglo-Saxon' corporate governance systems appear to bear lower adjustment costs and thus have a higher adjustment speed than those under more relation-based systems for all forms of debt. In addition, firms bear lower adjustment costs in adjusting their long-term debt than short-term debt regardless of their corporate governance systems.

The problem is, to determine the correct interpretation of the Texas statutes which govern the relationships between the municipality and the school district.

This thesis deals with aspects of taxes related to property ownership and their transfers, focusing on the ownership of flats. Its rationale is to present a comprehensive analysis of selected taxes with the emphasis on newly effective legislation to clarify a taxpayer's liability as well as evaluate various different perspectives of such tax obligations and their changes, which are effective as of January 1st , 2014, or suggest other possible amendments. This thesis consists of three parts. The first part defines the institute of ownership, its subject, content and scope as well as the means of acquisition and transfers. At the same, it also briefly explains the institute of co-ownership and community property. Subsequently, with regard to the subject of property rights, this thesis is about the concept of things in the legal sense, especially about the concept of real estate, flat, or a housing unit, and types of the ownership. The second part briefly discusses taxes on a theoretical level. After a brief historical overview, the concept and function of taxes is explained herein. Furthermore, basic principles of taxation, upon which the entire tax system as the total of all taxes in the Czech Republic is based, are specified. This part also explains individual elements of the legal structure of...

Fundamental rights in tax case law of the Constitutional Court Abstract The thesis deals with the case law of the Czech Constitutional Court where the reason for the judicial review was a claimed infringement of a fundamental right or legal principle. The first part gives a brief description of the background, defining the theoretical and constitutional basis for judicial review of tax regulations and decisions, the relevant fundamental rights, and the methods and standards of review applied by the Constitutional Court, in general and tax case law. The core of the thesis is then an analysis of selected tax cases and Constitutional Court decisions. For each case there is a brief background outlining the circumstances under which a particular law was passed, followed by the analysis itself, and finally a summary of each case in terms of the rights or principles claimed / found to have been infringed and the methods and standards of review applied by the Constitutional Court. The results of the analyses are then summarised and compared against the general points of reference; then common elements of the cases and decisions are identified. The conclusion of the thesis is that in the cases analysed, the legal regulation in question had not been carefully enough examined from the perspective of its impact on...

La charla abarcó las diversas funciones que realiza la SUNAT en materia aduanera así como los principales regímenes aduaneros vinculados al ingreso y salida de mercancías.

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.