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Ar 100 proc. asmens pajamų apmokestinimas gali būti teisėtas? / Is it legitimate to impose 100 % personal income tax?Andriuškevičius, Rytis 17 June 2013 (has links)
Visuomenėje kylančios diskusijos dėl didelio mokesčių lygio yra aktualios ir palydimos
daugybės komentarų. Mokesčių lygio svarstymas apima teisines, politines ir ekonomikos sritis. Šio
darbo problema yra ta, kad Vyriausybei vykdant mokestinę politiką visuomenėje išnyksta teisinis
tikrumas dėl buvimo apribojimų, kurie varžytų maksimalios mokestinės naštos ribą. Šiam darbui
keliami tokie uždaviniai: (1) atskleisti mokestinės prievolės esmę; (2) nustatyti mokestinei
prievolei atsirasti būtinas prielaidas; (3) nustatyti mokestinės prievolės nebuvimo prielaidas; (4)
pagrįsti teisinės valstybės finansavimo mokesčiais būtinumą; (5) išnagrinėti mokestinės naštos
didinimo istorinius atvejus; (6) išskirti ir apibūdinti laikotarpius, kuomet mokestinės naštos
didinimui galioja mažesni apribojimai; (7) išanalizuoti situacijas Lietuvos Respublikoje mokesčių
reguliavimo politikoje ir teisės aktuose, kuomet galėtų būti maksimaliai didinama mokestinės
naštos riba.
Šio darbo tikslas yra ištirti mokestinės naštos didinimo teisėtumą. Šio darbo objektas –
maksimalios mokestinės naštos ribos. Įgyvendinant darbo tikslą, daugiausia dėmesio buvo skiriama
mokestinės prievolės atskleidimui, mokestinės prievolės pagrindimui ir maksimalios mokestinės
naštos ribų ieškojimui ir jų teisėtumo tyrimui. Šis iškeltas tikslas darbe sėkmingai įgyvendintas –
išanalizavus mokesčių teisės literatūrą, politines – teisines teorijas ir mokestinės naštos reguliavimo
teorinius aspektus bei praktiką. Vadovaujantis įvairių... [toliau žr. visą tekstą] / The title of this work is: Is it legitimate to impose 100 % personal income tax?
The tackled problem in this work is that as the Government creates new tax policy it also
creates some uncertainty in the society because of vagueness of legal limitations to impose
maximum tax burden. It creates a lot of discussion in society as people on micro economical level
very vulnerable to Government’s moves in changing tax policy.
The actuality of this problem is that after 2008 global financial crisis the interest in society
towards economical issues skyrocketed into unseen level and internet news sites were bombarded
by differently economically educated people. Indeed, the changes in tax policy touches almost
every person‘s life and there is proverbial Benjamin Franklin saying that „in this world nothing can
be said to be certain, except death and taxes“. The stability of tax policy for businesses and
investors is of most importance when choosing country to invest and the acts of Government
witnesses about its readiness to keep promises by creating long term stable legal business
environment.
In country, where is „rule of law“, one thing to evaluate the Government decision to raise
tax level is to question its legitimacy. Every such decision to change tax policy should be grounded
in specific needs and situations. The problem is not with individual tax but with general tax level.
The finding of maximum level of taxation would give more clarity to state and it‘s citizen
relationship as... [to full text]
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Įmonėms tenkančios mokesčių naštos įvertinimas Lietuvoje 2007-2012 metais / The evaluation of tax burden on companies in Lithuania in 2007 2012Baužaitė, Brigita 30 July 2013 (has links)
Bakalauro baigiamajame darbe nagrinėjama įmonėms tenkanti mokesčių našta. Nestabilios ekonomikos periodu, kai verslas turi prisitaikyti prie pablogėjusių rinkos sąlygų, mokesčių naštos rodiklis tampa vienu iš svarbiausių veiksnių lemiančių verslo patrauklumą. Teorinėje dalyje apžvelgiama mokesčių naštos sąvoka, raida, skaičiavimas ir įmonių mokami mokesčiai. Praktinėje darbo dalyje nagrinėjama įmonių rinkos struktūra, sumokėtų mokesčių dinamika, atskirų mokesčių rūšių ir svarbiausių mokesčių sukeliama našta įmonėms. Taip pat analizuojama kokia dalis bendrosios mokesčių naštos tenka įmonėms ir kokią administracinę naštą sukelia mokesčių mokėjimas. Detaliau analizuotas pelno mokestis ir mokesčio sumą lemiančių veiksnių įtaka. Atlikus tyrimą nustatyta, kad didžioji dalis bendrosios mokesčių naštos tenka įmonėms, o santykiniams mokesčių naštos kitimo rodikliams didesnį poveikį padarė bendrojo vidaus produkto kitimas nei mokestinės sumos. / The tax burden on companies is analysed in this research. The period of economic instability, when the business needs to adapt to worsen market conditions, the tax burden indicator becomes one of the most important factors determining the attractiveness of the business. The theoretical part provides an overview of the conception, development, and calculation of tax burden and taxes paid by companies. The structure of companies market, the dynamics of paid taxes, types of individual taxes and the most important tax burden on companies are analysed in the practical part of the research. It also analyses what part of a general tax burden falls on companies and what kind of administrative burden is created after the payment of taxes. An income tax and influence of factors on tax amount are analysed in more detail. The investigation revealed that the biggest part of tax burden falls on companies and a gross domestic product had bigger influence on indicators of the changes in a relative tax burden than the amount of tax.
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Verslo įmonės mokesčių naštos minimizavimas / Minimization of Tax Burden in a Business EnterpriseRasovaitė, Viktorija 16 June 2014 (has links)
Tyrimo objektas – verslo įmonės mokesčių našta.
Tyrimo tikslas – sukurti mokesčių naštos minimizavimo metodiką ir pateikti pasiūlymus mokesčių naštai mažinti.
Tyrimo uždaviniai:
1. Atlikti N įmonės mokestinę analizę ir nustatyti mokesčių naštos lygį įmonėje.
2. Nustatyti verslo įmonės mokesčius ir mokesčių naštą įtakojančius veiksnius bei tarp jų esančio ryšio stiprumą.
3. Sukurti verslo įmonės mokesčių naštos minimizavimo metodiką.
4. Pagal sudarytus scenarijus ir analizuotus minimizavimo variantus įvertinti N įmonės mokesčių naštos kitimą taikant mokesčių naštos minimizavimo metodiką.
Tyrimo metodai. Atliekant mokesčių naštos minimizavimo tyrimą buvo naudojami literatūros bendrieji moksliniai tyrimo metodai – literatūros analizė ir sintezė, loginė analizė ir sintezė, loginio modeliavimo metodai. Informacijai apdoroti ir sisteminti panaudoti grupavimo, palyginimo ir grafinio vaizdavimo būdai.
Tyrimo rezultatai:
• Pirmoje darbo dalyje išnagrinėta mokesčių našta tenkanti verslo subjektui ir nustatyti veiksniai įtakojantys įmonės mokesčių naštą. Nustatyta, kad darbo santykių bei pelno mokestinės naštos yra reikšmingiausios įmonei.
• Antroje darbo dalyje sudaryta verslo įmonės mokesčių naštos minimizavimo metodika, išskiriant nuoseklią atliekamų veiksmų seką ir jiem taikomus metodus.
• Trečioje darbo dalyje atliktas verslo įmonės mokesčių naštos minimizavimo tyrimas. Pateikti verslo įmonės mokesčių naštos minimizavimo scenarijai ir nustatytas optimaliausias iš jų.
Teorinė ir... [toliau žr. visą tekstą] / Object of the research – tax burden in the business enterprise.
Aim of the research – to create the method of tax burden minimization and present the suggestions for minimizing the tax burden.
Objectives of the research:
1. To perform the tax analysis of enterprise N and to identify the level of the tax burden in the company.
2. To determine the elements that affect taxes of the enterprise and tax burden as well as the intensity of relation between them.
3. To create the method of tax burden minimization in business company.
4. To evaluate the change of company’s N tax burden applying the method of tax burden minimization, in accordance to the concluded scripts and analyzed minimization options.
Methods of the research. While carrying out the examination of tax burden the general methods of scientific literature investigation are applied: analysis and synthesis, logical analysis and synthesis, logical modeling techniques. In order to process and systemize the information the methods of classification, comparison and graphic depiction are applied.
Results of the research:
• In the first part of thesis the tax burden that satisfies the business subject is analyzed and the factors that affect company’s tax burden are determined. It is ascertained, that tax burden of labor relations and profit are the most significant to the enterprise.
• In the second part of thesis, by distinguishing the consistent sequence of performed operations and its techniques, the method of tax burden... [to full text]
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A carga tributária no Brasil e sua distribuição / The Brazilian tax burden and its distributionPintos Payeras, José Adrian 07 March 2008 (has links)
Esta pesquisa tem como objetivo principal desenvolver um modelo capaz de captar como mudanças nas alíquotas dos tributos afetam as diferentes classes de renda e quais são seus impactos na arrecadação do governo. A justificativa para desenvolver o estudo é que as autoridades públicas, no Brasil, não dispõem de mecanismos que permitam fazer tal análise e, provavelmente, esse é um dos motivos pelos quais não foi dada a devida atenção à forma como os impostos indiretos recaem sobre a população. O modelo desenvolvido no presente estudo requer três informações fundamentais: a carga tributária por faixa de renda, a estimação da matriz de elasticidades Marshallianas e o padrão de consumo da população. As simulações são feitas com base nos microdados da POF de 2002-2003. Sendo assim, para alcançar os objetivos propostos pela tese, é feito um estudo detalhado da atual incidência do sistema tributário brasileiro, que vai da averiguação da carga tributária direta, indireta e total por faixa de renda até a estimação de um modelo de sacrifício eqüitativo. Buscou-se detalhar ao máximo as alíquotas dos impostos indiretos, tomando como base as normas tributárias da Federação, das Unidades da Federação e respectivas capitais. Cruzando essas informações com os microdados da POF de 2002-2003, foi possível verificar que o sistema tributário brasileiro é regressivo quando tomada como base a renda. Isso se deve em grande parte aos impostos indiretos, mais especificamente ao ICMS, ao PIS e à COFINS. Contudo, é importante ressaltar que a baixa participação dos impostos diretos não permite equilibrar a carga por faixa de renda. O IR tem uma taxa efetiva bem abaixo da alíquota que está prevista em lei e o IPTU chega a ser regressivo quando analisada a renda familiar total. O estudo também revelou que há diferenças regionais no comportamento dos impostos indiretos. No caso específico dos alimentos, que é um grupo de despesa relevante para as famílias de baixa renda, as maiores cargas foram verificadas nas regiões Norte e Nordeste. Na estimação da matriz de elasticidades Marshallianas a partir dos microdados da POF de 2002-2003 é usada a versão não-linear do sistema quase ideal de demanda (NL-AIDS) para 27 grupos de produtos. Como não é possível obter todos os preços necessários para os produtos nãoalimentícios na POF, foi necessário buscar informações de preços em outras fontes. Para estimar uma função de tributação pressupondo obediência ao princípio de sacrifício eqüitativo, é utilizada a forma proposta por Hoffmann, Silveira e Pintos-Payeras (2006). Os resultados sugerem que o coeficiente de aversão à desigualdade está aumentando no Brasil e isto pode ser interpretado como o desejo da sociedade por uma tributação mais justa. As simulações feitas mostram que o modelo desenvolvido no último capítulo apresenta um razoável desempenho para avaliar os efeitos das mudanças no sistema tributário. Certamente é um recurso adicional que pode ser usado pelas autoridades públicas antes de fazer alterações nas alíquotas tributárias. O modelo permitiu observar que quando é buscada maior progressividade do sistema tributário, é necessário combinar alterações nos impostos diretos e indiretos. / The main objective of this research is to develop a model that is able to evaluate how the effects of changes in tax rates are distributed among the different income classes as well as their impact in the government revenues. This study is relevant, because Brazilian public authorities do not have mechanisms for such analysis, and this is possibly one the reasons why the way indirect taxes affect the population has not been carefully considered so far. The model developed in this study requires three fundamental types of information: the tax burden per income class, the estimate of Marshalls elasticities matrix, and the populations pattern of consumption. Simulations are based on Household Budgeting Survey (POF-2002-2003) microdata. Thus, to reach the objectives proposed by this thesis, a detailed study of the current incidence of the Brazilian tax system was carried out, including the evaluation of direct, indirect and per-class tax burden and the estimation of a tax function assuming equitable sacrifice. Indirect tax rates were detailed as much as possible, considering the tax regulations of the country, states and their respective capital cities. Combining this information with the 2002-2003 POF database, it could be verified that the Brazilian tax system is regressive when based on income. This is mainly due to indirect taxes, and more specifically to Value added tax (ICMS), Social Security (PIS), and Social Security Financing Tax (COFINS). However, we must point out that the low participation of indirect taxes does not allow a balance of the tax burden per income class. Income tax has an effective rate well below the rate established by the law, and municipal tax on properties (IPTU) is regressive, when the total family income is analyzed. The study also showed that there are regional differences as to indirect taxes. Particularly in the case of food, which is a relevant expense group for low income families, higher tax burdens were found for the North and Northeast regions. Marshalls elasticities matrix was estimated using a non-linear version of the almost ideal demand system (NL-AIDS), considering 27 product groups out of the 2002-2003 POF database. As not all the necessary prices for non-food products could be obtained from the POF database, other information sources were used. Tax functions assuming equitable sacrifice were estimated using the procedure proposed by Hoffmann, Silveira and Pintos-Payeras (2006). The results suggest that the coefficient of aversion to inequality is increasing in Brazil and this can be interpreted as the populations desire for a fairer tax system. The simulations show that the model developed in the last chapter has a reasonable performance in the evaluation of the effect of changes in the tax system. It is certainly an additional instrument which can be used by public authorities before establishing changes in the tax rates. The model allowed us to observe that when a higher progressivity of the tax system is attempted, it is necessary to combine changes in direct and indirect taxes.
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Majetkové daně v obchodní společnosti a komparace v rámci EU / Assessment on capital in the company and comparing with EUPŘIBYLOVÁ, Veronika January 2008 (has links)
My thesis is focused on the legal regulations of property taxes in the Czech Republic and its comparison with the chosen state of the European Union (Germany). The theoretical part describes a taxation system of road tax, real estate tax and inheritance tax, gift tax and real estate-transfer tax. And also a taxation system of road tax and real estate tax in Germany, because during the year 2007 it happened neither to a gift, succession nor a real estate transfer. The practical part is about the company Groz-Beckert, s.r.o. which has a subsidiary company in the Czech Republic and a controlling company in Albstadt in Germany. Then the comparison is made so these vehicles, land and buildings owned by the company in the Czech Republic would be also owned in the same quantity in Germany. It solves how much more the company had to pay in taxes and if the Czech Republic is for this company much more advantageous from the point of view of property taxes.
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A carga tributária no Brasil e sua distribuição / The Brazilian tax burden and its distributionJosé Adrian Pintos Payeras 07 March 2008 (has links)
Esta pesquisa tem como objetivo principal desenvolver um modelo capaz de captar como mudanças nas alíquotas dos tributos afetam as diferentes classes de renda e quais são seus impactos na arrecadação do governo. A justificativa para desenvolver o estudo é que as autoridades públicas, no Brasil, não dispõem de mecanismos que permitam fazer tal análise e, provavelmente, esse é um dos motivos pelos quais não foi dada a devida atenção à forma como os impostos indiretos recaem sobre a população. O modelo desenvolvido no presente estudo requer três informações fundamentais: a carga tributária por faixa de renda, a estimação da matriz de elasticidades Marshallianas e o padrão de consumo da população. As simulações são feitas com base nos microdados da POF de 2002-2003. Sendo assim, para alcançar os objetivos propostos pela tese, é feito um estudo detalhado da atual incidência do sistema tributário brasileiro, que vai da averiguação da carga tributária direta, indireta e total por faixa de renda até a estimação de um modelo de sacrifício eqüitativo. Buscou-se detalhar ao máximo as alíquotas dos impostos indiretos, tomando como base as normas tributárias da Federação, das Unidades da Federação e respectivas capitais. Cruzando essas informações com os microdados da POF de 2002-2003, foi possível verificar que o sistema tributário brasileiro é regressivo quando tomada como base a renda. Isso se deve em grande parte aos impostos indiretos, mais especificamente ao ICMS, ao PIS e à COFINS. Contudo, é importante ressaltar que a baixa participação dos impostos diretos não permite equilibrar a carga por faixa de renda. O IR tem uma taxa efetiva bem abaixo da alíquota que está prevista em lei e o IPTU chega a ser regressivo quando analisada a renda familiar total. O estudo também revelou que há diferenças regionais no comportamento dos impostos indiretos. No caso específico dos alimentos, que é um grupo de despesa relevante para as famílias de baixa renda, as maiores cargas foram verificadas nas regiões Norte e Nordeste. Na estimação da matriz de elasticidades Marshallianas a partir dos microdados da POF de 2002-2003 é usada a versão não-linear do sistema quase ideal de demanda (NL-AIDS) para 27 grupos de produtos. Como não é possível obter todos os preços necessários para os produtos nãoalimentícios na POF, foi necessário buscar informações de preços em outras fontes. Para estimar uma função de tributação pressupondo obediência ao princípio de sacrifício eqüitativo, é utilizada a forma proposta por Hoffmann, Silveira e Pintos-Payeras (2006). Os resultados sugerem que o coeficiente de aversão à desigualdade está aumentando no Brasil e isto pode ser interpretado como o desejo da sociedade por uma tributação mais justa. As simulações feitas mostram que o modelo desenvolvido no último capítulo apresenta um razoável desempenho para avaliar os efeitos das mudanças no sistema tributário. Certamente é um recurso adicional que pode ser usado pelas autoridades públicas antes de fazer alterações nas alíquotas tributárias. O modelo permitiu observar que quando é buscada maior progressividade do sistema tributário, é necessário combinar alterações nos impostos diretos e indiretos. / The main objective of this research is to develop a model that is able to evaluate how the effects of changes in tax rates are distributed among the different income classes as well as their impact in the government revenues. This study is relevant, because Brazilian public authorities do not have mechanisms for such analysis, and this is possibly one the reasons why the way indirect taxes affect the population has not been carefully considered so far. The model developed in this study requires three fundamental types of information: the tax burden per income class, the estimate of Marshalls elasticities matrix, and the populations pattern of consumption. Simulations are based on Household Budgeting Survey (POF-2002-2003) microdata. Thus, to reach the objectives proposed by this thesis, a detailed study of the current incidence of the Brazilian tax system was carried out, including the evaluation of direct, indirect and per-class tax burden and the estimation of a tax function assuming equitable sacrifice. Indirect tax rates were detailed as much as possible, considering the tax regulations of the country, states and their respective capital cities. Combining this information with the 2002-2003 POF database, it could be verified that the Brazilian tax system is regressive when based on income. This is mainly due to indirect taxes, and more specifically to Value added tax (ICMS), Social Security (PIS), and Social Security Financing Tax (COFINS). However, we must point out that the low participation of indirect taxes does not allow a balance of the tax burden per income class. Income tax has an effective rate well below the rate established by the law, and municipal tax on properties (IPTU) is regressive, when the total family income is analyzed. The study also showed that there are regional differences as to indirect taxes. Particularly in the case of food, which is a relevant expense group for low income families, higher tax burdens were found for the North and Northeast regions. Marshalls elasticities matrix was estimated using a non-linear version of the almost ideal demand system (NL-AIDS), considering 27 product groups out of the 2002-2003 POF database. As not all the necessary prices for non-food products could be obtained from the POF database, other information sources were used. Tax functions assuming equitable sacrifice were estimated using the procedure proposed by Hoffmann, Silveira and Pintos-Payeras (2006). The results suggest that the coefficient of aversion to inequality is increasing in Brazil and this can be interpreted as the populations desire for a fairer tax system. The simulations show that the model developed in the last chapter has a reasonable performance in the evaluation of the effect of changes in the tax system. It is certainly an additional instrument which can be used by public authorities before establishing changes in the tax rates. The model allowed us to observe that when a higher progressivity of the tax system is attempted, it is necessary to combine changes in direct and indirect taxes.
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A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspectiveMaritz, Z. (Zelda) January 2014 (has links)
Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium enterprises although the majority of entities in Namibia can be classified as small and medium enterprises. Recognising the contribution made by small and medium enterprises, Government recently indicated that tax reform for small and medium enterprises should be treated as a priority.
Differentiated tax treatment is applied in the United Kingdom and South Africa and aims to reduce the tax burden. Although previous studies have been carried out on differentiated tax treatment for small and medium enterprises, none of these studies were done from a Namibian perspective.
The aim of this study is to analyse literature on taxation for small and medium enterprises in the United Kingdom and South Africa to recognize the advantages and disadvantages of tax policies aimed at the small and medium enterprises sector. The study also compared tax policies for small and medium enterprises in the United Kingdom and South Africa to recommend possible implementation for the Namibian tax system. Namibia should learn from these countries and apply the best practices.
The study reached the conclusion that tax reform in Namibia for the small and medium enterprises sector is desperately needed and recommends that tax policies aiming at reducing the tax compliance burden should receive preference over those reducing the tax rate burden. This research may serve as the starting point for revised tax policies and legislation specifically aiming at small and medium enterprises. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted
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Zdanění příjmů fyzických a právnických osob v Belgii / Personal and corporate income tax in BelgiumPlasová, Pavla January 2008 (has links)
This work deal with construction of personal and corporate income tax. It characterizes the tax burden and its measuring methods.
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A conceptual framework for evaluating the tax burden of individual taxpayers in South AfricaSteyn, Theunis Lodewikus 25 January 2013 (has links)
In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden. / Thesis (PhD)--University of Pretoria, 2012. / Taxation / unrestricted
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Exploring individual taxpayer's perceptions of tax complexityMuli, Kudakwashe January 2014 (has links)
Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers perceptions on the complexity of the tax system. The study also investigates whether taxpayers perceive that their tax burden is influenced by the complexity of the tax system and also analyses suggestions by respondents on how the South African tax system can be simplified.
The findings are that not all taxpayers perceive that the tax system is complex. These respondents mainly acknowledge the various means available, such as e-filing, to counter the effects of tax complexity. They also point out that taxpayers should be responsible for educating themselves on how the tax system works.
However, there are more people who believe that the tax system is complex. The complexity is mainly attributed to the challenges taxpayers face in attempting to comply with tax legislation. These challenges include difficulties in keeping up to date with constant changes to legislation, the fear of filing an inaccurate tax return and the general lack of adequate knowledge to confidently handle one’s tax affairs. An interesting theme emerged on how respondents make the presumption that the tax system might be complex for other taxpayers due to a lack of education or knowledge of the tax system.
The study concludes that perceptions of tax complexity seem to be influenced by complexities in tax legislation, user needs as well as user abilities. Recommendations are made for further studies to assess taxpayers’ tax literacy levels. These studies may also investigate taxpayers’ awareness of their rights and obligations under tax laws / Dissertation (MCom)--University of Pretoria, 2014 / gm2015 / Taxation / MCom / Unrestricted
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