Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...

Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation. The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula. Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research / Taxation / M. Compt.

The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS. Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of South Africa, 1996 (the Constitution). However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make. The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS. Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA. / Financial Accounting / M. Compt. (Accounting Sciences)

Centre for Accounting Studies / M. Phil. (Accounting Science with specialization in Taxation)

Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...

77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...

Thesis (doctoral)--Rheinische Friedrich-Wilhelms-Universität, Bonn. / Includes bibliographical references (p. 7-13) and index.

Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2017-05-31T18:30:59Z No. of bitstreams: 1 Rosana Gribl Vellucci.pdf: 1837570 bytes, checksum: ab420a35f03fed8e68eb679f46004a18 (MD5) / Made available in DSpace on 2017-05-31T18:30:59Z (GMT). No. of bitstreams: 1 Rosana Gribl Vellucci.pdf: 1837570 bytes, checksum: ab420a35f03fed8e68eb679f46004a18 (MD5) Previous issue date: 2017-03-17 / The advances in the area of Information and Communication Technology (ICT), especially with the emergence of the internet, provided changes in the relations between the Government and Society, giving origin to a new phase which has become known as Electronic Government or E-Gov. Taking advantage of this evolution and the experience of other countries, the Brazilian Federal Revenue Service (BFR) created the Public Digital Bookkeeping System (PDBS), of which eSocial is a component. In this context the present work has as objective verify if the changes coming from eSocial will demand the need of new routines in the area of personnel administration, through the verification of eSocial adaptability, the critical factors and the involvement of the Direction with the implementation of this project by the organizations. In order to achieve this objective, an exploratory, descriptive and transversal research with a quantitative approach was carried out involving 61 companies. A descriptive analysis of the data was performed, revealing that the majority of the respondents are between 40% and 60% adapted to eSocial, , Regarding the involvement of management with eSocial, the average result of 3,10, revealed medium involvement and as for the critical factors, it was possible to identify that there are customary practices, ranging from sometimes until always, on the part of these companies, in disagreement with labor and social security legislation. Through the application of an exploratory factorial analysis (EFA), it was possible to verify that eSocial adaptability is formed by three dimensions that are represented by 11 variables and that the involvement of the management is one-dimensional and composed of five variables. Through Spearman's correlation test, it was possible to identify that there is a moderate, significant and positive association between the involvement of the management and the adaptability to the eSocial, being possible to prove the hypothesis one (H1+) of this research "the greater the involvement of management with the implementation of eSocial, the higher will be the level of adaptability of the company in the implementation of eSocial." Finally, considering the viability of labor and social security rights guarantee that is one of the principles that guides the eSocial, as well as any increase in the inspection and cross-checking of information capacity that eSocial will bring to the inspection process, it’s evident the need for changes in personnel management practices of organizations, in order to avoid the discomfort of being negatively impacted, with the application of administrative fines and other penalties for non-compliance with legal requirements. / Os avanços na área da Tecnologia da Informação e Comunicação (TIC), principalmente com o surgimento da internet, proporcionaram mudanças nas relações entre o Governo e a Sociedade, dando origem a uma nova fase a qual se convencionou chamar de Governo Eletrônico ou e-Gov. Aproveitando essa evolução e a experiência de outros países, a Receita Federal do Brasil (RFB) criou o Sistema Público de Escrituração Digital (SPED) do qual o eSocial é um componente. Nesse contexto o presente trabalho tem como objetivo verificar se as mudanças advindas do eSocial demandarão a necessidade de novas rotinas na área de administração de pessoal, através da verificação da adaptabilidade ao eSocial, dos fatores críticos e do envolvimento da Direção com a implantação desse projeto pelas organizações. Visando cumprir com esse objetivo, foi realizada uma pesquisa exploratória, descritiva e transversal com abordagem quantitativa, envolvendo 61 empresas. Foi realizada análise descritiva dos dados, revelando que a maior parte das respondentes se encontra entre 40% a 60% adaptadas ao eSocial, quanto ao envolvimento da direção com o eSocial, o resultado médio de 3,10, revelou envolvimento médio e, quanto aos fatores críticos, foi possível identificar que existem práticas costumeiras, que vão de às vezes até sempre, por parte dessas empresas, em desacordo com a legislação trabalhista e previdenciária. Através da aplicação de teste de análise fatorial exploratória (AFE), verificou-se que a adaptabilidade ao eSocial é formada por três dimensões que são representadas por 11 variáveis e que o envolvimento da direção é unidimensional e composto por cinco variáveis. Através de teste de correlação de Spearman, identificou-se que existe associação positiva moderada e significante entre o envolvimento da direção e a adaptabilidade ao eSocial, sendo possível comprovar a hipótese um (H1+) desse trabalho de que “quanto maior for o envolvimento da direção com a implantação do eSocial, mais alto será o nível de adaptabilidade da empresa na implantação do eSocial”. Por fim, levando em conta que a viabilização da garantia de direitos trabalhistas e previdenciários é um dos princípios que norteia o eSocial, assim como, todo o aumento de capacidade de fiscalização e cruzamento de informações que o eSocial trará para o processo fiscalizatório, fica evidente a necessidade de mudanças nas práticas de administração de pessoal das organizações, de modo a evitar o dissabor de serem impactadas negativamente, com a aplicação de multas administrativas e outras penalidades por não cumprimento de requisitos legais.

The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS. Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of South Africa, 1996 (the Constitution). However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make. The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS. Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA. / Taxation

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:57:21Z No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) / Made available in DSpace on 2018-11-21T08:57:21Z (GMT). No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) Previous issue date: 2018-09-25 / The purpose of this study is the legal nature of the fiscal administrative process. In this regard, certain conceptual premises are herein presented, for instance, the guidelines set forth in the Federal Constitution and the tax constitutional system as well as the necessity of compliance with the tax constitutional principles, such as the due legal process, full defense, adversary system, publicity, legal security, real truth and in dubio pro taxpayer, for the legality of the tax-administrative acts. In special, we will analyze the constitutional base of the Brazilian administrative process, the guidelines of the federal fiscal administrative process and its relationship and differences with the tax judicial process. These elements are connected in order to determine that the search for the conception of the fiscal administrative process is considered an arduous task in several countries and the distinction between the administrative procedure and administrative process is substantial for the clarification of the objectives of this matter. Finally, it is concluded that the fiscal administrative process has an administrative process nature destined for determination and requirement of the tax credit, as instrument of legal control, for the Brazilian tax system, taking into consideration that it presents specific particularities in the application of the legislation by the Tax Administration at the same time that it obeys the Public Law rules / O presente trabalho tem por objeto a natureza jurídica do processo administrativo fiscal. Nesse sentido se expõem algumas premissas conceituais, como as diretrizes previstas na Constituição Federal e o sistema constitucional tributário, bem como a necessidade do cumprimento dos princípios constitucionais tributários, como devido processo legal, ampla defesa, contraditório, publicidade, segurança jurídica, verdade material e in dubio pro contribuinte, para a legalidade dos atos administrativo-tributários. Em especial se analisa a base constitucional do processo administrativo pátrio, as diretrizes do processo administrativo fiscal federal e a sua relação e diferenças com o processo judicial tributário. Tais elementos se reúnem para aferir que a busca pela conceituação do processo administrativo fiscal é tarefa considerada árdua em diversos países, e a distinção entre procedimento e processo administrativo é fundamental para o deslinde dos objetivos desse tema. Ao final, conclui-se que o processo administrativo fiscal possui natureza de processo administrativo destinado à determinação e exigência do crédito tributário, como instrumento de controle de legalidade, para o sistema tributário brasileiro, em razão de apresentar peculiaridades específicas na aplicação da legislação pela Administração Tributária, ao mesmo tempo em que obedece às regras de Direito Público