Global ETD Search

11	Komparace daňových reforem ve vybraných státech OECD / Comparison of tax reforms in selected OECD countries Hovorka, Jakub January 2012 (has links) This thesis focuses on the comparison of tax reform in four selected OECD countries. For the purposes of this study were chosen following countries: Czech Republic, Slovak Republic, the Federal Republic of Germany and the United States of America. The aim is to make mutual comparison of tax reforms. In all these countries, especially in the last ten years many changes and each country is dealt with differently. While the Czech Republic and Slovakia seek to adapt to EU legislation, tax system and then fairer taxation, in Germany, the main objective was to reduce the tax cost of labor and in the USA modernization, simplification and computerization of taxation. The first part of this thesis explains the tax reform and its historical development up to the present economic crisis. The second part describes the tax systems and reforms in each country. In the last chapter there is a mutual comparison of these reforms from different perspectives and at the end are a few suggestions for future reforms.
12	Daňová reforma v ČR v roce 2008 a její výsledky / Tax reform 2008 and its results Šormová, Kateřina January 2013 (has links) This diploma thesis deals with the tax reform 2008 in the Czech Republice and its results. The aim is to assess how satisfied fiscal and socio-economic objectives of tax reform in 2008 in the Czech republic. The first chapter focuses on tax reform and tax theory. The second chapter presents a tax reform proposal to set targets. The third chapter focuses on the evaluation of the objectives set.
13	Essays on the Real Effects of Tax Reforms Hillmann, Lisa 15 December 2020 (has links) No description available. 330 Tax Reforms investment decisions dividend taxation payout policy tax transparency tax avoidance tax depreciation Wirtschaftswissenschaften (PPN621567140)
14	Komparace daňových reforem během finanční a ekonomické krize v starých a nových zemích EU / Comparison of tax reforms during the financial and economic crisis in the old and new EU countries Dubinová, Petra January 2014 (has links) This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
15	The Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experience 2015 November 1900 (has links) Several stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax comparative law theories. The thesis also examines the major challenges in Nigeria’s oil and gas industry and identifies viable areas in Canada’s oil and gas tax system which have the potential to address these challenges. Given the peculiarities of oil and gas taxation in each jurisdiction, this thesis suggests that the selected Canadian fiscal and administrative measures may require certain modifications in order to make these measures more suitable for Nigeria’s legal and tax system. Nigeria Canada Taxation Oil and Gas Nigeria's Petroleum Industry Petroleum Industry Bill (PIB) Tax Expenditures Legal Transplant Tax Transplant Ex Ante Assessment Ex Post Evaluation Tax Reforms Oil and Gas Reforms Legal Reforms Comparative Law Public Policy Reformative Role of Taxation Natural Resources Petroleum Natural Gas Roles of Taxation Sub Saharan Africa West Africa OECD Challenges Recommendations Prospects.

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