La presente investigación de tesis tiene como objetivo determinar el impacto tributario y financiero de la NIC 12 Impuesto a las Ganancias en las empresas que brindan servicios de salud ocupacional en Lima Norte, año 2017, para ello es indispensable realizar la identificación de impuesto corriente, impuesto diferidos, reconocimiento, medición y presentación del impuesto a las ganancias. La investigación se desarrollará en cinco capítulos: Capítulo I Marco teórico, se investigan fuentes primarias donde se desarrollan conceptos básicos de la NIC 12 Impuesto a las Ganancias, antecedentes, definiciones, evolución, objetivo, alcance, reconocimiento, medición, presentación e información a revelar; el impacto tributario y financiero y la relación existente; también se analiza el sector de servicios de salud ocupacional. Capitulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis principal e hipótesis específicas. Capitulo III Metodología de la investigación, se define la población y muestra para realizar nuestras investigaciones cuantitativa y cualitativa. Capitulo IV Desarrollo de la investigación, donde se realizó la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico. Capítulo V Análisis de Resultados, se analizan los resultados de los instrumentos obtenidos y se desarrolla un caso práctico que lo ejemplifica. Finalmente se validará la hipótesis general y las especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado. / The objective of this thesis research is to determine the tax and financial impact of IAS 12 Income Taxes in companies that provide occupational health services in Lima Norte, 2017, for this it is essential to carry out the identification of current tax, tax deferred taxes, recognition, measurement and presentation of income tax. The research work is divided into five chapters that are: Chapter I Theoretical framework, research is carried out through primary sources where basic concepts of international financial reporting standards (IFRS), background information, definitions, evolution, objective, scope, recognition, measurement, presentation and disclosures are developed. IAS 12 Income Tax; the tax and financial impact and the existing relationship; an analysis of the occupational health services sector. Chapter II Research plan, the problematic situation of the thesis is formulated, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses. Chapter III Research methodology, the population was defined, the sample to perform quantitative and qualitative research. Chapter IV Development of the research, where the research was carried out through the in-depth interview, questionnaire and the development of the practical case. Chapter V Analysis of Results, the analysis of the obtained instruments and practical case is made. Concluding with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and the square CHI. / Tesis

Master's thesis is devoted to the improvement of income taxation of individuals in Russia. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter discusses the theoretical aspects of the tax on personal income in Russia. In the second chapter, an analysis of the income tax on physical income in the budget system of Russia. In the third chapter proposed directions for improving the income taxation of individuals in Russia. / Магистерская диссертация посвящена совершенствованию подоходного налогообложения физических лиц в России. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налога на доходы физических лиц в России. Во второй главе проведён анализ поступлений налога на доходы физических в бюджетную систему России. В третьей главе предложены направления совершенствования подоходного налогообложения физических лиц в России.

Concern that high property taxation of agricultural land encourages its conversion to nonagricultural uses has led to the adoption of use-value taxation practices. Use-value taxation has had mixed results as a deterrent to the conversion of agricultural and open space land. It has been argued that use-value taxation does not succeed in retaining open space along the rura1-urban fringe (Stocker 1975; Ferguson), and further that such programs may actually lower the community's property tax base significantly (Tiebout; Anderson 1993). Additionally, when land is taxed by its use-value rather than market-value, the local tax base declines curtailing local public services and consequently reducing the attractiveness of the community for residential, commercial and industrial land uses (Abeyratne and Johnson, Bickerdike, Netzer, Oates). This study seeks to determine the fiscal impacts of use-value taxation and incurred and immediate revenues generated by a particular land use project. By comparing the net impact on the property tax rate of different land uses, the effectiveness of land use taxation policies for communities can be determined. The fiscal impact of alternative land uses are measured using The Virginia Impact Projection (VIP) model. The empirical models employed are based on a static cross-sectional econometric analysis of Virginia counties initially developed by Johnson and Keeling and updated for the current analysis using more recent data. The empirical equations are used to construct a fiscal impact assessment (simulation) model. The simulation model allows the comparison of impact and baseline scenarios developed using alternative land uses. It was found that the impact of farmland enrollment in use-value assessment programs is not as large when net impacts are considered rather than sole consideration of the direct property tax revenue changes. / Master of Science

The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.

Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.

This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.

The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).

After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.