Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.

由相關文獻發現，地主國市場規模、經濟成長率、勞動成本、借貸及租稅成本、地主國幣值、開放程度等為影響外人投資的因素。本研究除了對這些因素進行實證研究外，尤其針對租稅因素作深入探討，以邊際有效稅率做為衡量投資決策時的租稅負擔，分析台灣的租稅獎勵政策對外人來台直接投資的影響；主要利用經濟部投資審議委員會核准通過之外國人投資資料，觀察期間為1971~2006年，以迴歸方程式分析外人來台直接投資之整體、三大來源國以及四大產業的決定因素。 由研究發現：不論就整體投資、不同來源國及產業別的FDI流入而言，我國市場規模確實為吸引外人直接投資流入的重要因素。就租稅因素的分析結果而言，台灣的邊際有效稅率對於美國、電子電器製造業、批發及零售業以及金融產業的FDI流入有顯著的負向關係，表示若台灣租稅獎勵政策越豐富、外資適用稅率越低，皆可吸引FDI流入。新台幣兌美元匯率則為批發及零售業投資台灣的重要決定因素，若新台幣貶值，則其投資金額將增加，表示在台批發及零售業者的外銷型態多以台灣出貨為主。最後，本研究亦發現政黨輪替對於整體來台外人直接投資與歐洲地區國家FDI流入有顯著的正向關係。 關鍵詞：租稅獎勵、外人直接投資(FDI)、邊際有效稅率。

Submitted by Marie Dowlatyari (marie.dowlatyari@sciencespo.fr) on 2017-11-27T13:57:24Z No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) / Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-11-28T12:00:58Z (GMT) No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) / Made available in DSpace on 2017-11-28T12:31:17Z (GMT). No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) Previous issue date: 2017-10-31 / The purpose of this work is to explore the way the Rouanet Law has been applied in Brazil by addressing participants’ meanings on it and its use to explain why some manage and others fail, as well as their fundraising strategy; finally, this study proposes a series of recommendations to improve the situation of culture financing in Brazil. This paper adopts a qualitative methodology, starting by presenting the Rouanet Law in the text, before exploring current literature on the topic and key findings: general market information from the Ministry of Culture and case studies using the Simbiose Social database and a series of semi-structured interviews of projects and sponsors. The main limitation in writing this work has been the genuinely rare answers obtained [from sponsors who invest money via the Rouanet Law] for interviews. Existing literature on the Rouanet Law deeply lacks micro-data, in particular case studies and interviews. This is what this work offers to do, as well as addressing participants’ meanings on their experiences with the Rouanet Law. In this article, we expect to find and specify the deep differences in the way small social impact projects find funding as opposed to big projects of the creative industry. / O objetivo deste trabalho é explorar como a Lei Rouanet foi aplicada no Brasil, abordando os significados dos participantes sobre isso e seu uso para explicar por que alguns conseguem e outros falham, bem como sua estratégia de captação de fundos. Finalmente, este estudo propõe uma série de recomendações para melhorar a situação do financiamento da cultura no Brasil. Este artigo adota uma metodologia qualitativa, começando por apresentar a Lei Rouanet no texto, antes de explorar a literatura atual sobre o tema e as principais conclusões: informações gerais sobre o mercado do Ministerio da Cultura e estudos de caso usando o banco de dados da Simbiose Social, além de entrevistas semi-estruturadas de projetos e patrocinadores. A principal limitação na redação deste trabalho foi as respostas realmente raras obtidas [de patrocinadores que investem dinheiro através da Lei Rouanet] para entrevistas. A literatura existente sobre a Lei Rouanet falta profundamente de microdados, além de estudos de caso e entrevistas. Isto é o que este trabalho propõe fazer, bem como adotar os significados dos participantes sobre suas experiências com a Lei Rouanet. Neste trabalho, esperamos encontrar e especificar as diferenças profundas na forma como pequenos projetos de impacto social encontram financiamento em oposição a grandes projetos da indústria criativa.

Made available in DSpace on 2016-03-15T19:34:29Z (GMT). No. of bitstreams: 1 Ana Paula Ganzaroli Martins Seisdedos.pdf: 705844 bytes, checksum: fe82a6159a9f9a54af54825112861a50 (MD5) Previous issue date: 2015-12-09 / This paper will address the concept of solid waste, as they are being managed in the country, and demonstrate the successful models that are already underway. Looking at the ratio of the cost of conventional solid waste management and the economic advantages of selective collection and recycling, try to give the work a lot more than just a theoretical vision, but also a practical scope, bringing even, successful examples of both application of taxes in other countries, but also how they come solving the issue of waste management in order to reintroduce it in the production system ecologically less impact possible. It will also be analyzed in a critical manner some existing taxes, demonstrating a way of rethinking the tax system practiced today, focusing actions, environmentally sustainable transactions and goods and more discouraging harmful practices to the environment, through taxation. It will be emphasized the purpose of this analysis, however, it is not to punish economic agents and consumers of its products and services, but to create a stimulus for conscious consumption. / O presente trabalho abordará o conceito de resíduos sólidos, como eles vêm sendo geridos no país, além de demonstrar quais modelos de sucesso já estão em andamento. Serão analisadas a proporção entre o custo da gestão convencional dos resíduos sólidos e as vantagens econômicas da coleta seletiva e da reciclagem, dando ao trabalho muito mais do que apenas uma visão teórica, mas também uma abrangência prática. Serão apresentados exemplos bem-sucedidos tanto da aplicação de tributos relacionados à reciclagem em outros países, bem como do gerenciamento dos resíduos e o modo como eles são reintroduzidos no sistema produtivo, de modo a impactar o meio ambiente o mínimo possível. Também serão analisados alguns tributos existentes, de modo repensar o sistema tributário hoje praticado, privilegiando ações, operações e mercadorias ambientalmente sustentáveis e desestimulando práticas mais nocivas ao meio ambiente, por meio da tributação. Vale ressaltar que o intuito dessa análise, no entanto, não é punir os agentes econômicos e consumidores finais de seus produtos e serviços, mas sim criar um estímulo ao consumo consciente.

Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.

This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.

L'innovation est aujourd'hui l'une des variables essentielles de la croissance économique et de l'emploi. Toutefois, son financement est complexe. Ce qui justifie l'intervention des pouvoirs publics. Ainsi en France, la puissance publique dispose de deux outils principaux pour inciter les entreprises à augmenter leurs dépenses de R&D, les aides directes et apparentées et les incitations fiscales. Toutefois, c'est une mesure d'aide fiscale, le crédit d'impôt recherche (CIR), qui constitue le dispositif majeur de soutien à l'innovation en France. Puissant instrument d'encouragement à la R&D depuis 1983, il est devenu depuis sa dernière grande réforme, en 2008, le dispositif incitatif le plus prisé des entreprises et la deuxième dépense de l'État. Une sortie de l'anonymat suivie d'une entrée dans la polémique car en raison de son poids de plus en plus prégnant dans l'économie française, le CIR soulève plusieurs interrogations. La plus partagée concerne naturellement la réalité de son efficacité, opposant partisans et détracteurs de la mesure. Mais celle-ci appelle pourtant d'autres questions et d'autres observations. Car s'il semble partagé que ce crédit présente de nombreux avantages pour ses bénéficiaires, la sécurité fiscale de ceux-là apparaît néanmoins fragile. Puis, le choix même de la dépense fiscale comme mesure de soutien interpelle, tant s'agissant de son opportunité réelle dans l'ordre interne que de son articulation avec la réglementation européenne des aides d'État. Ce qui pourrait justifier une adaptation du mécanisme à partir des modalités d'un autre dispositif opérant dans un autre secteur et ne souffrant pas à ce jour des mêmes carences que le CIR. / Today, innovation is one of the essential variables of the growth of the economy and employment. However, its financing is complex. This justifies the intervention of public authorities. In France, the public powers therefore have two main tools for encouraging companies to increase their R&D expenses, direct aids (and similar) and tax incentives. However, the main mechanism in support of innovation in France is a fiscal aid measure, namely the research tax credit. A powerful instrument for encouraging R&D since 1983, it has become, since its last major reform in 2008, the preferred incentive measure of companies and, at the same time, the State's second leading expenditure. A departure from anonymity followed by a step into controversy, since due to its increasing weight within the French economy, the research tax credit is prompting many questions. The most widely-shared question naturally relates to the reality of its efficiency, with supporters and detractors in equal measure. But this mechanism also elicits other questions and other observations. Since while it seems to be agreed that this credit offers many advantages for its beneficiaries, the fiscal security of the latter nevertheless appears to be fragile. Moreover, the very choice of a fiscal expenditure as a support measure is of concern, both with regard to its actual advisability within the internal order and in terms of its linkage with the European regulations relative to State aid. This could justify an adaptation of the mechanism on the basis of the provisions of another system used in another sector, but that does not currently have the same deficiencies as the research tax credit.