O presente estudo busca analisar a influência do princípio da boa-fé objetiva nos limites do planejamento tributário, mormente no que se refere à possibilidade de desconsideração de atos e negócios jurídicos lícitos realizados pelos contribuintes com o objetivo de minorar a carga tributária. Sobre o tema, parte da doutrina nacional e da jurisprudência administrativa propõe uma releitura da autonomia da vontade, de modo que seriam ilegítimos os planejamentos tributários praticados com abuso do direito, neste compreendido suas diversas espécies, como abuso de formas, falta de propósito negociai, fraude à lei e demais patologias do negócio jurídico. A partir dessa constatação, a boa-fé assume papel de relevo, porquanto serve como elemento conformador da licitude do modo de exercício dos direitos subjetivos e formativos, atuando como verdadeiro fundamento de validade do abuso do direito. Assim, a compreensão dos limites do que pode ser considerado como lícito ou ilícito em matéria de planejamento tributário passa pela definição do conteúdo e da operatividade da boafé no Direito Tributário. Nessa tarefa, no entanto, a doutrina e a jurisprudência, de um modo geral, acabam por realizar uma transposição acrítica do conteúdo da boa-fé objetiva nas relações de Direito Privado, esquecendo-se que o standard de conduta exigido pela boa-fé é influenciado pelas demais normas de um determinado ramo normativo. No caso, as peculiaridades do Direito Tributário, tais como a força com que se liga aos princípios da segurança jurídica e da legalidade e a responsabilidade imposta à Administração Pública decorrente da presunção de legitimidade de seus atos, fazem com que a boa-fé objetiva assuma papel muito mais protetivo do contribuinte. Dessa forma, em que pese a boa-fé objetiva imponha limites ao exercício do direito do contribuinte de planejar suas atividades, esse limite não alcança a possibilidade reconhecer como ilícitos os atos e negócios jurídicos praticados pelos contribuintes no sentido de elidir a norma tributária. / The present study seeks to analyze the influence of the principie of objective good faith in the limits of tax planning, especially in relation to the possibility of disregarding lícít legal acts and business carríed out by taxpayers in order to reduce the tax burden. On the subject, part of the national doctrine and administratíve jurisprudence proposes a rereading of the autonomy of will, so that would be illegitimate the tax planning practiced with abuse of right, in this understood its various species, such as abuse of forms, fraud on the law and other pathologies of the legal business. Based on this observation, good faith plays an important role, since it serves as a constítutíve element of the lawfulness of the way of exercising subjectíve and formatíve rights, actíng as a true basís for the validíty of abuse of right. Thus, the understanding of the limits of what can be considered licit or illícit in tax planning is defíned by the content and operability of good faíth in Tax Law. In this task, however, doctrine and jurisprudence, in a general way, end up performing an uncritical transpositíon of the content of good faith from Prívate Law relatíons, forgetting that the standard of conduct required by good faith ís influenced by the other norms of a certain normatíve area. In this case, the peculíarities of Tax Law, such as the strength with which it is linked to the principies of legal certainty and legality and the responsibility imposed on the Public Administration arisíng from the presumptíon of legitimacy of its acts, make good faith assume a taxpayer's much more protective role. Thus, even though good faith limits the exercise of the ríght of the taxpayer to plan its activities, this limit does not reach the possibility to recognize as illegal the acts and legal business practiced by the taxpayers in the sense of avoidíng the tax rule.

La qualité environnementale ayant des caractéristiques d'un bien public fait l'objet de cette thèse. Dans un cadre théorique, on étudie d'abord les moyens de régulation d'une entreprise polluante et ensuite le choix décentralisé de la qualité environnementale. Pour une entreprise capable d'esquiver le fisc, la conformité à la taxation est déterminée en fonction du niveau de la taxe. Lorsqu'elle augmente, la non-conformité devient plus attractive. L'échappement fiscal modifie la composition de la taxe : elle prend en compte l'effet d'un comportement de passager clandestin de la firme et l'effet de l'érosion de l'assiette fiscale. La taxe optimale du second rang doit équilibrer ces deux effets opposés. Le comportement de passager clandestin rend le régulateur soit impuissant, soit inéquitable en fonction de la sévérité du dommage environnemental et de l'efficacité de l'entreprise. Dans un second temps, on étudie l'impact de la taxe environnementale sur la politique de prix d'un monopole qui utilise le signal en prix afin de communiquer aux consommateurs le haut niveau de qualité environnementale inobservable. On applique deux critères de sélection de l'équilibre : le critère intuitif et le critère d'invincibilité. L'asymétrie d'information place le niveau de la taxe au-dessous du niveau Pigouvien ajusté selon l'exercice du pouvoir du marché. En cas de sélection par le critère d'invincibilité la taxe peut basculer un équilibre séparateur dans un équilibre mélangeant ce qui rétablit le problème d'asymétrie d'information. Enfin, on montre que le choix de qualité environnementale de la part de l'entreprise est sous-optimale même si elle internalise le dommage environnemental. / Environmental quality having features of a public good is the subject of the thesis. In a theoretical framework, we study a means of environmental regulation of a polluting firm endowed with market power and then determine the optimal decentralized choice of environmental quality. We start with examining how tax avoidance affects the optimal second-best tax on polluting emissions in a monopoly setting. The firm is owned by shareholders who differ in their cost of tax dodging. The optimal tax should correct two negative externalities of avoidance: the firm's free-riding effect and a tax base erosion effect. This free-riding makes the regulator either impotent or unfair, depending on the severity of the environmental damage and the firm's efficiency. Next, we analyze the impact of an environmental tax on the signaling price strategy of a monopoly that communicates to consumers the unobservable information about firm's highenvironmental performance. We use the intuitive and undefeated criteria of equilibrium selection. Asymmetric information places the optimal second-best tax below the level required under complete information. In the case of undefeated equilibria selection, the tax may induce a "migration" from separating equilibrium to pooling making the firm prefer to conceal the private information about environmental quality. Finally, we show that market choice of environmental quality by a firm that internalizes environmental damage from polluting emissions is yet suboptimal.

The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.

I examine whether and to what extent tax uncertainty affects a firm's dividend payouts. Based on the argument that tax uncertainty impairs the persistence and predictability of after-tax cash flows, I hypothesize and find that firms with greater tax uncertainty exhibit a lower probability of dividend payouts. The effect of tax uncertainty is stronger in the presence of financial constraints and weaker for firms that distribute dividends to alleviate agency conflicts. Furthermore, I find a negative effect of tax uncertainty on dividend levels, which is moderated by the costs of dividend reductions. These results are economically meaningful as a one standard deviation higher tax uncertainty leads to a 9.9 percentage point lower probability and a $23.6 million reduction in dividend payouts. Taken together, my findings document a real effect of tax avoidance and contribute to the understanding of interactions between uncertain tax avoidance and a firm's financial ecosystem. / Series: WU International Taxation Research Paper Series

Name of the thesis: Fight against tax evasion Fight against tax evasion has become an all-society and mainly international problem. The task of this thesis is to approach the issue of tax evasion and give analysis of current legislation and measures combating the perpetration of tax evasion in the Czech Republic and abroad. This thesis seeks, inter alia, to describe how the international community, including the Czech Republic, handles with increasingly complex issue of tax evasion and to evaluate effective but also intended measures and their actual importance in connection with fight against tax evasion. The thesis is in addition to introduction and conclusion divided into four chapters. The first chapter of the thesis describes the basic definitions related to taxes and tax system in general. The second chapter deals with the term tax evasion, the causes of its occurrence and its consequences. This chapter also defines the terms closely related to tax evasion, i.e. tax havens and grey economy. The third chapter presents different types of tax evasion in the Czech Republic, with a deeper analysis of value added tax, consumption tax and income tax. The fourth chapter is the most important part of the thesis. It deals with measures taken in order to combat tax evasion in the USA, Organization for...

Magister Legum - LLM / The utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ‘compliance risk posed by HNWI and the use of trusts to conceal their income’.2 The SARS Strategic Plan announced that trust reform would be prioritised. Minister of Finance, Pravin Gordhan (hereafter Gordhan) referred in his 2012/2013 budget speech3 to various measures proposed to protect the tax base and limit the scope for tax leakage and avoidance. Gordhan reiterated the state’s position regarding the abuse of trusts by indicating that reforms will be made regarding the taxation of both local and offshore trusts which have long been a problem for global tax enforcement due to their flexibility and flow-through nature. National Treasury and SARS are concerned about trusts, largely because of the income-splitting opportunities that trusts afford taxpayers. There are envisaged tax amendments which will impact South Africa’s (hereafter SA) trust landscape and could derail many carefully drafted trust structures. It will thus be important for estate owners to consider these envisaged tax amendments when they come into operation, in order to ascertain the full extent of the implications and then it can also further be determined what the impact of these 1 Income in excess of R7 million, alternatively R75 million in assets. South Afican Revenue Service (hereafter SARS) Strategic Plan (2012/13- 2016/17) 19 available at http://www.sars.gov.za (accessed 6 November 2013) (hereafter SARS Strategic Plan). 2 SARS Strategic Plan 19. 3 2012-2013 budget speech 22 available at http://www.sars.gov.za (accessed 6 November 2013) (hereafter budget speech). 11 changes will be on the effectiveness of the discretionary family trust as an estate planning vehicle in SA in the future. The purpose of this thesis is to determine the impact of the current statutory anti-tax avoidance provisions on the effectiveness of the discretionary family trust as an estate planning vehicle in SA, especially due to the fact that the trust form has been abused in the past for tax avoidance purposes.

In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found.

La investigación que se desarrollará a continuación se concentrará en el análisis de una conducta que está atentado en contra del comercio internacional y, más específicamente, del sistema antidumping; nos referimos a la ejecución creciente de prácticas de elusión de los derechos antidumping. Para poder abordar este tema tendremos que estudiar cuestiones previas, tales como la incidencia de los precios con margen dumping en el país importador y las medidas de defensa comercial que son aplicadas para equilibrar los precios dumping de exportación. / Tesis

Everyone seeks to minimize his tax liability. Generally, we can say that reducing the tax burden takes several forms. In this diploma thesis I deal with specific area - "tax avoidance", which is properly defined in the first chapter. Analysis and subsequent synthesis of the jurisprudence of the Supreme Administrative Court evaluates the current state of interpretation and usefulness of individual instruments by the tax authorities "correct" avoidant behavior of taxpayers. Interpretation of Czech courts is supplemented by a specific key court decisions of the European Court of Justice, defining the rules of one particular instrument. Finally, a Czech tax policy recommendation on the need for adaptation and mainly the general principle against tax avoidance in the Czech tax law could be found at the end of this thesis.

本文主要目的為探討經理人現金薪酬受到薪酬委員會品質影響時，是否會影響公司進行租稅規避行為。本文以當期有效稅率、現金有效稅率、總財稅差異以及永久性財稅差異衡量公司之租稅規避，而薪酬委員會品質衡量則依據Sun and Cahan (2009)所提出之方式衡量，並計算出各公司的薪酬委員會品質分數。研究期間為2012年至2014年之上市櫃公司，但不含產業性質特殊之金融業公司。其實證結果發現經理人現金薪酬與公司進行租稅規避行為呈顯著正相關，但加入薪酬委員會品質時，發現受到薪酬委員會品質影響之經理人現金薪酬與公司租稅規避行為呈顯著負相關，其結果顯示，當薪酬委員會品質越佳時，公司越不會進行租稅規避行為。