Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.

This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.

Le développement de la finance islamique a attiré l’attention non seulement des banquiers et des juristes, mais également des pouvoirs publics français depuis quelques années. Cette finance, qui obéit à la loi islamique, fonctionne non pas sur la stipulation de l’intérêt, mais sur deux autres modes de rémunération des bailleurs de fonds : elle applique, d’une part, le principe du partage des profits et des pertes en fondant les transactions sur les contrats de société, et d’autre part, sur une marge bénéficiaire lorsque l’opération s’adosse à un contrat de vente et de location.Parmi les produits bancaires islamiques, les crédits islamiques sont les plus caractéristiques qui écartent la stipulation du ribâ (intérêt). La fixation de leur régime juridique français est tributaire de deux corpus juridiques, a priori, opposés. Bien qu’ils n’aient ni des fondements juridiques, ni des régimes juridiques clairs et précis en droit français, ce dernier arrive à les encadrer. Cet encadrement présente non seulement des points de convergence, mais également des points de divergence avec le droit musulman. La flexibilité de ces systèmes juridiques nous a conduit à définir tant un cadre juridique général pour définir les régimes français de la rémunération du dispensateur de crédit islamique, qu’un cadre juridique spécial pour régir la structuration des opérations adossées à des contrats de vente (comme la mourabaha, le tawarruq, le salam et l’istisna), de location (l’ijara et l’ijara muntahia biltamlik) et de société (comme la moudaraba, la mousharaka et la mousharaka dégressive). / The development of the Islamic finance drew the attention of the French public authorities, bankers and lawyers since a few years. This finance, which rules by the Islamic law, does not apply the interest, but two other methods of payment of the financiers: on the one hand, the principle of the profit and loss sharing, by backing the transactions on partnership contracts, and on the other hand, on profit margin when the operation backs on a sale and lease contracts.Among the Islamic banking products, the Islamic credits are the most characteristic. The French legal framework of those transactions depends, in fact, on two legal systems which are apparently in contradiction. Although they have neither legal sources, nor clear and precise legal regulation in French law, the latter could rule them. This framework presents not only some points of convergence, but also points of difference with the Islamic Law. Nevertheless, the flexibility of both Laws led us to define a general legal framework of the remuneration of the Islamic credit provider, and a special legal framework to rule the structuration of the operations backed to partnership (moudaraba, mousharaka et degressive mousharaka), sale (mourabaha, le tawarruq, le salam et l’istisna), and lease contract (ijara et ijara muntahia biltamlik).

L'analyse concurrentielle du marché pertinent du football professionnel européen fait ressortir le saisissant contraste présent entre la force de l'exigence d'une concurrence "libre" et "non faussée" et la relativité de son existence sur le marché. Depuis l'arrêt "Bosman" et la reconnaissance par la Cour de justice de la liberté de circulation des sportifs professionnels, l'économie concurrentielle du marché en cause est inégalitaire et le sort de la compétition économique prévisible. En supprimant les clauses de nationalité, qui limitaient les flux transnationaux de joueurs et l'impact de l'hétérogénéité des systèmes fiscaux sur le processus concurrentiel, les juges de Luxembourg ont structurellement remis en cause les conditions de concurrence du marché. En effet, les clubs au "coin socio-fiscal du travail" élevé ont vu leur liberté concurrentielle être affectée et leur chance de réussir, dans la compétition économique, considérablement se réduire. Leur incapacité fiscale à proposer, à coût égal, des rémunérations attractives et compétitives aux facteurs de concurrence que sont les joueurs, s'est traduite, dans le contexte de la libéralisation du marché, par un "état d'infériorité structurelle". Cette situation immédiatement contraire aux objectifs des Traités a engendré une allocation inefficace des richesses du marché et une qualité disparate de l'offre de spectacle sportif au sein de la Communauté. / The competitive analysis of the relevant market of the European professional football highlights the striking contrast between the strength of the requirement of a “free” and “undistorted” competition and the relativity of its existence on the market.Since the “Bosman” decision and the recognition by the European Court of Justice of the freedom of movement for professional sportsmen, the competitive economy of the relevant market is non-egalitarian and the result of economic competition is predictable. By suppressing the nationality clauses which limited the transnational flows of the players and the impact of heterogeneity of tax systems on the competitive process, the judges of Luxembourg structurally altered the competitive conditions into the market. Indeed, football clubs at “the wedge between labour costs and net wages” saw their competitive freedom being affected and their chance to succeed in the economic competition considerably reduced. Their tax incapacity to propose, at equal cost, attractive and competitive payments to the competition factors that are the players, has translated, in the context of the liberalization of the market, by a “structural inferiority state”. This situation at once went against the objectives of the Treaties causing an inefficient allowance of the wealth in the market, as well as an ill-assorted quality of the sport entertainment offer within the Common Market.