Made available in DSpace on 2015-04-11T13:57:56Z (GMT). No. of bitstreams: 1 Dissertacao Final Valdomiro.pdf: 502458 bytes, checksum: b7b6f643f2da2c5f281cb321434ed212 (MD5) Previous issue date: 2009-03-10 / Fundação de Amparo à Pesquisa do Estado do Amazonas / Brazil has one of the largest tax burdens in the world, accounting for about 37% of GDP, and a very complex tax system, with 80 taxes, 17 thousand tax rules in force and a large number of ancillary obligations. Tax system generates a high cost to taxpayers, which goes well beyond the taxes, it covers the compliance cost, generated by ancillary obligations. However, the accounting currently practiced in Brazil doesn`t measure accurately the burden of the system for organizations. Consequently, this cost is not adequately disclosed in financial statements. This research aims to measure the total costs generated by the brazilian tax system and its impact on the economic result of a complex civil construction in the city of Manaus. Thus, the study determines the value of taxes and compliance cost borne by the organization, determining the relationship of these values with the components of the result of the company. The result is shown in a table to disseminate such information. The work is classified, as to procedures, a case study, with quantitative approach, and about the objectives, it is a descriptive study. The results show that the taxation of all three government spheres represent about 24% of the gross revenue earned by the organization. Regarding the outcome of the organization, the tax impact at 148%. The compliance costs of taxation represent 6.86% of the result. In conclusion, the provisional tax trends for the sector and there is the relevance of the values found for the cost of compliance, alerting it to the waste of resources caused by the Brazilian tax system. Observe that the cost generated by ancillary obligations has a significant impact to the result of the organization, recommending an urgent simplify the tax system, since its complexity causes excessive waste of resources, both as taxpayers of the public. / O Brasil possui uma das maiores cargas tributárias do mundo, correspondendo a cerca de 37% do Produto Interno Bruto, e um sistema tributário bastante complexo, com mais de 80 tributos, 17 mil normas tributárias em vigor e um grande número de obrigações acessórias. Verifica-se que o sistema tributário gera um elevado custo para os contribuintes, que vai além do valor dos tributos, pois abrange ainda os custos de conformidade à tributação, gerado pelas obrigações acessórias. Contudo, a Contabilidade praticada atualmente no país não mensura com precisão o ônus desse sistema para as organizações. Conseqüentemente, esse custo também não é divulgado satisfatoriamente nos demonstrativos contábeis. A presente pesquisa objetiva mensurar o total dos custos gerados pelo sistema tributário brasileiro e o seu impacto no resultado econômico de um empreendimento de construção civil na cidade de Manaus. Para tanto, o estudo apura o valor dos tributos e dos custos de conformidade suportados pela organização, determinando a relação desses valores com os componentes do resultado da empresa. O resultado é demonstrado numa tabela para divulgação dessas informações. O trabalho classifica-se, quanto aos procedimentos, num estudo de caso, com abordagem quantitativa e, quanto aos objetivos, trata-se de uma pesquisa descritiva. Os resultados demonstram que a tributação total das três esferas governamentais representam cerca de 24% da receita bruta auferida pela organização. Em relação ao resultado da organização, os tributos impactam em 148%. Já os custos de conformidade representam 7,26% do resultado. Na conclusão, confirmam-se as tendências para a carga fiscal do setor e observa-se a relevância dos valores encontrados a título de custos de conformidade, alertando-se para o desperdício de recursos ocasionado pelo sistema tributário brasileiro. Observa-se que o custo gerado pelas obrigações acessórias produz um impacto significativo no resultado da organização, recomendando-se uma urgente simplificação do sistema tributário, uma vez que sua excessiva complexidade provoca desperdícios de recursos, tanto dos contribuintes quanto do poder público.

This diploma thesis deals with the tax system of Malaysia in the political-economic context. It outlines the basic tax conditions on the territory of the Federation of Malaysia in the context of tax systems in the region. In order to give a plastic picture of the issue, the current tax conditions and ascertained data are compared, by means of charts and tables, with the countries neighboring Malaysia -- Singapore, Indonesia and Vietnam. In connection with the political-economic development also the Asian financial crisis is emphasized, which caused a drop in economic growth and a change in the existing fiscal policy. A substantial part of the thesis is devoted to the analysis of the tax burden and of the tax system structure. In the conclusion, the thesis compares and evaluates the tax systems of the neighboring countries.

This work deals with tax wedges (effective tax rates) for businesses in the Czech Republic. The goal is to use a methodology for measuring the tax wedges for analysis of tax burden on particular business in period 2004 to 2008. Effective tax rate particular firm is compared with the effective tax rates of enterprises in the Czech Republic and the European Union. To achieve that goal literature review, analysis and comparison method are used. The results of the analysis showed that the particular firm had at the beginning of the period a very high tax burden compared to the statutory tax rate. During the period, however, the effective tax rate of the company significantly reduced and thereby was closer to statutory tax rate. The company had a lot of nondeductible expenses which most significantly contributed to the high tax burden. Tax on corporate income for companies is included in the costs, so the company should try to minimize this expense and thereby reduce the effective tax rate.

The goal of this thesis is to analyse the influence of income taxeson the inequality rate in the Czech Republic. The incometaxes in this paper include the person income tax, the health insuranceand the social security insurance. In the relevant period a significant change in the system of income tax was implemented. While the year 2007 was the last year when tax brackets, i.e. the concept of the progressive tax system, were used, since 2008 we encounter the so-called flat tax where the rate is set at 15%, i.e. the linear tax system. The first chapter of this paper looks into the possibilities of analysing the tax progressiveness in general. The presentation of the methods proceeds from the simplest to the more complicated ones. The second part sums up the results of several foregoing researches in this field. The third chapter deals with an analysis of gross monetary income of households and their tax burden. This analysis and the one carried out in the fourth chapter are based on data provided by the Czech Statistical Office. The fourth chapter of this thesis studies the development of tax progressivity in the relevant period. For this analysis four methods were chosen: the Lorenz 5 curve and the Gini coefficient,the Musgrave-Thin index, the Kakwani index and the Robin Hood index. From the results reached by these indexes can be concluded that the level of income tax progressivity in the Czech Republic is low.

This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.

This thesis deals with the effective taxation of individuals in the execution of business activity and the benefits from the social security system, which arise from this taxation. The aim of this thesis was to evaluate the effective tax burden on individuals for various forms of business activities, to evaluate possibilities of optimization and to evaluate the impact of the tax burden on the benefits of the social security system. The first chapter provides a description and analysis of the components of the effective tax burden on the individual for given forms of businesses and presents means for its optimization. The second chapter focuses on selected benefits from the social insurance system, their description and analysis of their dependence on the tax burden on individuals. The third chapter analysis a real business entity, it engages in the possibilities of its optimization in terms of taxation and benefits from the social security systém.

In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.

The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.

Магистерская диссертация посвящена исследованию налогообложения юридических лиц. Предметом исследования является система экономических отношений, связанных с исчислением и уплатой налогов юридическими лицами. Цель магистерской диссертации заключается в выявлении проблем налогообложения юридических лиц в РФ и анализируемого предприятия ООО «ГрадСтрой» и разработка мероприятий по их решению. В заключении подводятся итоги проведенного исследования, формулируются основные проблемы налогообложения юридических лиц и предлагаются пути их решения. / Master's thesis is devoted to the study of taxation of legal entities. The subject of the research is the system of economic relations related to the calculation and payment of taxes by legal entities. The purpose of the master's thesis is to identify problems of taxation of legal entities in the Russian Federation and the analyzed enterprise and develop measures to solve them. In conclusion, the results of the study are summarized, the main problems of taxation of legal entities are formulated and ways to solve them are proposed.

This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.