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Assessing the Effect of Wal-Mart in Rural Utah AreasNelson, Angela 06 July 2011 (has links) (PDF)
Walmart and other “big box” stores seek to expand in rural markets, possibly due to cheap land and lack of zoning laws. In August 2000, Walmart opened a store in Ephraim, a small rural town in central Utah. It is of interest to understand how Walmart's entrance into the local market changes the sales tax revenue base for Ephraim and for the surrounding municipalities. It is thought that small “Mom and Pop” stores go out of business because they cannot compete with Walmart's prices, leading to a decrease in variety, selection, convenience, and most importantly, sales tax revenue base in areas surrounding Ephraim. This shift in sales tax base is assessed using mixed models. It is found that the entrance of Walmart in Sanpete County has a significant change on sales tax revenue, specifically in the retail industry. A method of calculating the loss for each city is discussed and a sensitivity analysis is performed. This project also documents what has been done to assemble the data set. In addition to discussing the assumptions made to clean the data, explanations of area and industry definition exploration are explained and defended.
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Nejčastější chyby daňových poplatníků při vedení daňové evidenceBačovská, Lenka January 2011 (has links)
No description available.
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Je superhrubá mzda skutečně superhrubý, světově nestandardní omyl? / Is Super-gross Wage Really Super-gross, World Nonstandard Mistake?Braunová, Veronika January 2011 (has links)
Super-gross wage is a gross wage increased by social insurance contributions paid by the employer. Since its introduction in the Czech Republic its non-standard has been discussed. The theoretical part alerts that the logic of super-gross wage is indisputable because it reveals the total wage costs of the employer per employee, leads to higher transparency between the employee and the state and finally social insurance contribution is a benefit paid by the employer to employee which increase his welfare so it should enter the tax base. A gross wage widespread with any benefit or allowance paid by the employer is for the purposes of this thesis entitled as a "super-gross wage". Analysis of the personal income tax shows that super-gross wage is non-standard worldwide but not unique. "Super-gross wage" is on the other hand a standard method of taxation of personal income used in 45 % of analysed countries.
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Val av tillämpningsform för CCCTB : En analys av en obligatorisk respektive frivillig tillämpning och om utsikterna för CCCTB i ljuset av BEPS-projektetWängström, Theodor January 2016 (has links)
No description available.
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Konvergence účetního a daňového systému / Convergence of Accounting and Tax SystemKubešová, Zuzana January 2010 (has links)
This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.
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Rozsah přesouvání korporátních zisků ze Spojených Států / The Scale of Corporate Profit Shifting out of the United StatesStárek, Martin January 2019 (has links)
There is a large body of literature indicating that profits are shifted into countries with better conditions, i.e. lower tax rates. It was showed that the problem is nonlinear. However, precise estimates are missing in the available literature. In this thesis we improved the precision by allowing for nonlinearity, time-variant tax semi-elasticity of profits and financial secrecy is a driver of the profit shifting. We showed that all three elements of the estimation are very important. Our analysis suggests that the profit shifting problem started at the turn of millennium and increases since, with some temporal drops. The highest amount of profit shifted out of the United States was almost 300 billion of U.S. dollars with the consequent revenue loss of 62.3 billion of U.S. dolars.
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A influência do desempenho tributário no desenvolvimento socioeconômico dos municípios do Paraná / The influence of tax performance in the socioeconomic development of the municipalities of ParanáMarcello, Tiago 30 October 2018 (has links)
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Previous issue date: 2018-10-30 / It is evident that the taxes are part of society, because it is through it that the State finances its
capacity of investment in infrastructure, health, education and other factors that allow to
reduce the economic and social disparities. There is evidence indicating that economic
development tends to grow differently and in several locations, and this factor effect mainly
the tax base of a local economy, whereby more developed economies can override with the
others in terms of collection. In view of this, the objective of this research is to analyze the
influence of tax performance on the socioeconomic development of the municipalities of
Paraná from 2007 to 2015, besides observing the spatial behavior of this development. As for
the methodology used for analysis, multiple regression with panel data and Moran Global and
Local indices were used. The results showed that the socioeconomic development of these
municipalities is positively influenced by tax and economic performance, since all the
variables applied in the model were significant. As for the spatial characteristics, in the
univariate aspect, it stood out that the highest tax and economic performance indices were
grouped in the mesoregions of Central-Eastern, Curitiba Metropolitan, North Central and
West, which are considered economic poles of the State of Paraná. Regarding socioeconomic
development, the worst indices are concentrated in the bordering municipalities of the
Goioerê, Cascavel, Pitanga and Guarapuava micro regions, as well as the micro regions of
Telemaco Borba and Cerro Azul, where economic development occurred slower. Only the
Central North mesoregion had high values for the of Tax and Economic Performance Index
(IDTE) and the FIRJAN Municipal Development Index (IFDM). Regarding the bivariate
analysis, the micro regions of Ponta Grossa and Curitiba that have high values of IDTE and
are surrounded by municipalities with low values of IFDM. / É evidente que os tributos fazem parte da sociedade, pois é por meio dele que o Estado
financia sua capacidade de investimento em infraestrutura, saúde, educação e outros fatores
que permitem reduzir as disparidades econômicas e sociais. Existem evidências indicando que
o desenvolvimento econômico tende a crescer de forma diferente e em várias localizações, e
este fator afeta principalmente a base tributária de uma economia local, em que economias
mais desenvolvidas conseguem se sobrepor às demais em termos de arrecadação. Diante deste
exposto, o objetivo desta pesquisa é analisar a influência do desempenho tributário no
desenvolvimento socioeconômico dos municípios do Paraná no período de 2007 a 2015, além
de observar o comportamento espacial desse desenvolvimento. Quanto à metodologia
empregada para análise, utilizou-se a regressão múltipla com dados em painel e os índices de
Moran Global e Local. Os resultados apontaram que o desenvolvimento socioeconômico
desses municípios é influenciado positivamente pelo desempenho tributário e econômico, uma
vez que todas as variáveis aplicadas no modelo se mostraram significativas. Quanto às
características espaciais, no aspecto univariado, destacou-se que os maiores índices de
desempenho tributário e econômico se agruparam nas mesorregiões de Centro Oriental,
Metropolitana de Curitiba, Norte central e Oeste, regiões estas que são consideradas polos
econômicos do Estado do Paraná. Quanto ao desenvolvimento socioeconômico, os piores
índices se concentram nos municípios fronteiriços das microrregiões de Goioerê, Cascavel,
Pitanga e Guarapuava, e também das microrregiões de Telêmaco Borba e Cerro Azul, onde o
desenvolvimento econômico ocorreu de forma mais lenta. Somente a mesorregião Norte
Central apresentou altos valores para o Índice de Desempenho Tributário e Econômico
(IDTE) e Índice FIRJAN de Desenvolvimento Municipal (IFDM). Já com relação à análise
bivariada, destaca-se as microrregiões de Ponta Grossa e Curitiba que possuem altos valores
de IDTE e são rodeados por municípios com baixos valores de IFDM.
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The EU CCCTB proposal. A critical appraisal.Zagler, Martin January 2009 (has links) (PDF)
With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commission has promised to deliver a proposal for a Common Consolidated Corporate Tax Base (CCCTB) by the end of 2008. A vast literature has since emerged on the advantages and disadvantages of a move towards formulary apportionment (CCCTB). Whilst no official proposal has yet been submitted by the European Union, several documents have since been released. It is the novel contribution of this paper to critically evaluate the proposal itself. We argue that the formula is overly complex and should be simplified to source and destination based revenue weights only. (author´s abstract) / Series: Discussion Papers SFB International Tax Coordination
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Vývoj inkasa daně z nemovitých věcí v České republice / The development of property taxation in the Czech RepublicKrylová, Kateřina January 2015 (has links)
The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
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Komprarace pravidel tvorby základů daně z příjmů ve vybraných zemích / Comparison of rules for the creation of tax bases in selected countriesKlusáčková, Hana January 2013 (has links)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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