Thesis (Ph. D.)--University of Wisconsin--Madison, 1960. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 156-161).

The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.

The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.

本文探討我國銀行業執行盈餘管理的動機、工具及經濟後果。其中本研究以增額稅負的角度去探討銀行從事盈餘管理的經濟後果，本文就經濟後果的部分主要是以稅負的角度出發，是否銀行會因為盈餘管理而產生稅負成本為主要探討方向。　　 就資本市場動機部分，本文發現上市櫃銀行確實較公開發行銀行偏好小額正盈餘變動，也就是上市櫃公司由於資本市場的壓力而有盈餘管理的行為存在。接著本文設計兩個銀行業盈餘管理工具之估計式：將壞帳提列及出售票券損益之非權衡性因素，各自建立一迴歸模型，做為本研究捕捉銀行業盈餘管理的工具與金額，本文結果未能發現我國上市櫃銀行在從事盈餘管理行為時，有所謂增額稅負效果的證據。 / This study investigates the motivation, tools and economic consequences of earnings management of bankings. In particular, the main issue of this study is to investigate whether incremental tax is the economic consequences of bankings conducting earnings management. My results show that the listed bankings that issue the stocks in securities exchange markets have stronger earnings management. In other words, listed bankings will conduct earnings management to alleviate the pressure from the capital markets. Furthermore, this study also find two estimated equations of the tools of earnings management of the bankings: (1) discretionary loans provision and (2)discretionary gain and loss on sale of securities. I find no evidence to claim there are tax costs for the bankings engaging in earnings management.

This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.

El presente trabajo de investigación tiene como finalidad determinar el impacto tributario y financiero del reintegro del IGV de las empresas del sector retail en la región Loreto, 2019. Debido a que en el año 2019 se aplicó la eliminación del reintegro del IGV en Loreto con la promulgación de la Ley N°30897. A lo largo de los años, el Estado peruano, a través de la Superintendencia Nacional de Aduanas y Administración Tributaria, subsidia a las empresas mediante beneficios tributarios, los cuales son otorgados por el Estado a las empresas, con el fin de potenciar el desarrollo, la inversión y la calidad de vida de la región Loreto. En consecuencia, la investigación tiene una estructura de cinco capítulos. El capítulo I, marco teórico, se desarrollarán definiciones y conceptos para que el lector pueda tener conocimiento del tema en estudio. El capítulo II, plan de investigación, se describirá el problema principal, especifico, hipótesis, objetivos y establecimiento de las variables. Posteriormente, en el capítulo III, metodología de la investigación, se desarrollará el análisis cualitativo y cuantitativo, en donde se determinó la población y tamaño de muestra. El capítulo IV, desarrollo de la investigación, se realizaron las entrevistas a profundidad, las encuestas a las empresas del sector retail y un caso de aplicación, el cual, explicará el impacto tributario y financiero del reintegro del IGV. Finalmente, el capítulo V, análisis de resultados, se explicará el análisis cualitativo y cuantitativo de la investigación y del caso práctico. Asimismo, se brindarán las conclusiones y recomendaciones. / The purpose of this research is to determine the tax and financial impact of IGV refund (value-added tax) of retail companies in the Loreto region in 2019. Because the elimination of the IGV refund in the Loreto region was applied with the promulgation of Law No. 30897 in 2019. Over the years, the Peruvian State, through the National Superintendency of customs and Tax Administration, seeks subsidize companies through tax benefits, which are granted by the State to companies, to enhance the development, investment, and quality of life of the Loreto region. As a result, the research has a five-chapter structure. Chapter I, Theoretical Framework, will develop definitions and concepts that the reader can become aware of the subject study. Chapter II, the research plan, will describe the main problem, specific, hypothesis, objectives, and establishment of variables. Subsequently, in Chapter III, research methodology, in which qualitative and quantitative analysis will be developed, in such a way that the population and sample size were determined. In Chapter IV, research development, in-depth interviews, surveys of retail companies, and an application case were conducted, which will explain the tax and financial impact of the IGV's refund. Finally, Chapter V, analysis of results, will explain the qualitative and quantitative analysis of the research, as well as the case study. The respective conclusions and recommendations will also be provided. / Tesis