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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study

Jone, Melinda Elizabeth January 2013 (has links)
The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that this is potentially negatively impacting on the tax system and on taxpayer voluntary compliance. Consequently, suggestions have been made for the use of alternative disputes resolution procedures, such as mediation, as another method to resolve tax disputes. The objective of this study is to develop a refined tax mediation regime for New Zealand through improving the features of the proposed tax mediation regime for New Zealand’s tax disputes resolution system first developed by Jone and Maples (2012b). Utilising a sequential mixed methods approach, consisting of a quantitative survey questionnaire followed by a qualitative focus group interview, this study seeks feedback on Jone and Maples’ (2012b) proposed New Zealand tax mediation regime from purposively selected practitioners (experts) in the tax disputes resolution and mediation fields. The feedback obtained is used in refining Jone and Maples’ (2012b) proposed tax mediation regime. This study finds that the most important aspect of the refined proposed regime is the inclusion of a mediator who is independent of both parties and moreover, that the mediator is foremost trained and qualified in mediation as opposed to being a specialist in tax law. The findings also indicate that mediation should not be made a mandatory phase of the disputes procedures. This study recommends that the refined tax mediation regime should be an administrative phase and incorporated with the existing conference phase in a proposed ‘ADR stage’ of the disputes procedures. Notwithstanding the potential budgetary and resource constraints, the findings indicate that if mediation were to be provided as a cost-free service, taxpayers (particularly small taxpayers) should be appreciative of the opportunity to put their cases forward and be heard, even if an agreement has not been reached through mediation. The literature suggests that this should in turn enhance taxpayers’ perceptions of fairness of the disputes procedures and thereby voluntary compliance. This study provides a foundation for the further development of tax mediation in New Zealand.
2

Podniketeľský plán / Business Plan

Kubiš, Tomáš January 2011 (has links)
This thesis deals with the business plan to form a boutique law firm focusing on tax disputes. The thesis answers the question, whether the business plan can be successful. The first part of this thesis is theoretical. The next section contains analyzes related to setting up the firm. The last part deals with the financial plan. The thesis shows, that this business plan is very attractive while avoiding all the risks.
3

Europos Teisingumo Teismo bylos pridėtinės vertės mokesčio klausimais ir jų taikymas Lietuvoje / The European Court of Justice cases of value added tax issues and its application in Lithuania

Vinciūnaitė, Loreta 22 January 2009 (has links)
Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje. Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administracinio teismo praktikos pridėtinės vertės mokesčio srityje analize, teisės aktais, reglamentuojančiais šio mokesčio taikymą, Lietuvos ir užsienio autorių literatūra, periodine literatūra, kurioje nagrinėjami su šio darbo tema susiję klausimai. Darbe aptariami pridėtinės vertės mokesčio derinimo tarp Europos Sąjungos valstybių narių tikslai ir reikšmė, Europos Teisingumo Teismo išaiškinimai pridėtinės vertės mokesčio aspektais. Taip pat aptariamas Europos Teisingumo Teismo vaidmuo, jo sprendimų pridėtinės vertės mokesčio klausimais reikšmė teisės aktų raidai ir mokestinių ginčų nagrinėjimui Lietuvoje. Daug dėmesio skiriama Lietuvos vyriausiojo administracinio teismo praktikai, nagrinėjant su pridėtinės vertės mokesčio taikymu susijusias mokestines bylas. Siekiama atskleisti, kokią įtaką Europos Teisingumo Teismo praktika pridėtinės vertės mokesčio srityje turi Lietuvos vyriausiajam... [toliau žr. visą tekstą] / In this work, the author discusses the origins of value added tax, the harmonization of this indirect tax reasons and importance, analyze and summarize the European Court of Justice practice on these value added tax aspects - the concept of taxable transactions, the taxable persons, the taxable moment, the taxable value, the deduction. It also aims to disclose or to the European Court of Justice cases of value added tax issues are taken into account in the consideration of tax disputes in Lithuania. The study is based on the European Court of Justice and the Lithuanian Supreme Administrative Court practice, the value added tax analysis, the law on this tax, the Lithuanian and foreign authors, periodical literature, which dealt with the labor issues. The paper discusses the value added tax harmonization between the European Union member states, the objectives and importance of the European Court of Justice's interpretation of value added tax aspects. It also discusses the European Court of Justice's role, its decisions on the value added tax influence in legislation development and tax litigation in Lithuania. Much attention is paid to the Lithuanian Supreme Administrative Court practice, considering the value added tax on related tax matters. The aim is to reveal the impact of the European Court of Justice law of value added tax in Lithuania to the High Administrative Court, the State Tax Inspectorate of the Ministry of Finance of the Republic of... [to full text]
4

企業併購相關爭議-以所得稅為中心 / A study on the issue:business mergers and acquisitions act-focus on income tax

林佩宜 Unknown Date (has links)
企業併購法經由政府全力推動下,民國91年初立法通過,同時修訂公平交易法及證券交易法,掀起我國企業併購熱潮。然而,快速立法之後果即缺乏相關法令間互相配合,企業併購法與公司法、金融控股公司法、金融機構合併法相關法規有重疊之處,財政部亦陸續發布相關解釋函令,於實務上因併購產生之相關稅務爭訟,以企業併購交易以所得稅之課徵引發較多爭議。      企業併購係企業追求利潤的手段之一,最終的目的係為追求經濟的提升,故我國歷經多次修法,以求減低企業併購所可能發生之障礙。但在企業併購實務中,法律風險並非併購雙方唯一之考量,財務風險、管理風險及稅務風險亦為併購時均應納入之考量。本研究為求企業併購之順利,以稅務爭議所帶來之風險為中心,探討目前稽徵實務上常出現的爭議,以法律割裂適用、虧損扣抵之繼受、租稅優惠之繼受、商譽認定及攤銷,以及視為股利此五個爭點為研究中心,蒐集相關文獻、期刊雜誌及法律規範開始研究,並從司法案例做個案討論,就企業併購實務提出研究結果及建議,使在企業併購過程中能妥善對風險有所控制,提高企業併購的成功率,減少企業併購失敗所來的社會成本耗損,以提高社會資源之利用。 / With the effort to legislation by government, mergers and acquisitions Act was enacted in early 2002. In the meanwhile, the Fair Trade Act and the Securities Exchange Act were amended. However, the consequences of rapid legislation lead to Merger and Acquisition Act overlap in Company Act, Financial Holding Company Law, and relevant laws and regulations. Ministry of Finance has also been released many tax regulations of income tax levied on corporate mergers and acquisitions, which lead to much controversy. In the practice of mergers and acquisitions, legal risk is not only the consideration, but also financial risk, management risk and tax risk should be considered. For completing mergers and acquisitions smoothly, this essay is from the viewpoint of tax dispute, studying the division of laws, succession to loss carry forwards, succession to tax incentives, the recognition and amortization of goodwill, and constructive dividend income. According to these five disputes, the relevant literature, journals and laws are included in this essay. Consequence and recommendations from the judicial cases are provided to mergers and acquisitions practice so that the risks can be properly controlled to some extent, improving the success rate of mergers and acquisitions, reducing the social costs of mergers and acquisitions, and improving the use of social resources.
5

SUNAT: Torpedeando a la Marina Mercante Nacional / SUNAT: Torpedeando a la Marina Mercante nacional

Villanueva González, Martín 10 April 2018 (has links)
In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration. / En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria.
6

O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país

Lopes, Ana Teresa Lima Rosa 15 March 2017 (has links)
Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-04-27T19:32:18Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1409935 bytes, checksum: f5b230d1c7fbe974efa1cab1a1e4c195 (MD5) / Rejected by Vera Lúcia Mourão (vera.mourao@fgv.br), reason: Ana Teresa, boa tarde. para aprovar a sua submissão necessito que você corrija os itens abaixo e poste novamente: 1) Getulio - não tem acento, quando registraram a FGV foi grafado sem; 2) A numeração das páginas devem ser a partir da "introdução" levando em consideração as páginas anteriores, exemplo: tem a capa, contra capa ... Sumário, se totalizar 11 páginas a introdução será a página 12. atenciosamente. Vera - tel. 3799-3445 on 2017-04-27T20:47:44Z (GMT) / Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-05-04T21:11:01Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2017-05-04T22:06:48Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Made available in DSpace on 2017-05-05T15:11:59Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) Previous issue date: 2017-03-15 / O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal. / This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.
7

Le règlement amiable du litige fiscal au Maroc / The friendly settlement of the tax disputes in Morocco

Bakkali, Hicham 15 December 2016 (has links)
Vu la nature complexe de la matière fiscale et son lien étroit à un environnement évolutif, le litige entre contribuables et administration devient une réalité inéluctable. Aujourd’hui, la pratique fiscale révèle que la voie juridictionnelle n’est pas toujours la meilleure façon de satisfaire aux besoins des litigants. Sous cet angle, le fisc veut instaurer de nouveaux instruments de règlement du litige, dit modes amiables, pour des nouveaux rapports avec le contribuable. En effet, la DGI examine aujourd’hui les différentes dimensions de ses litiges avec les contribuables, dont le but est d’aboutir à une gestion participative. Pour ce faire, elle cherche à mettre en place une pratique qui fournit de nouvelles manières d’aborder les difficultés. Il s’agit d’une nouvelle approche qui se focalise sur les éléments les plus importants du litige, elle propose un mode de règlement amiable de style coopératif, visant d’abord à identifier les intérêts mutuels pour une solution consensuelle. Cette pratique non juridictionnelle du règlement de litige évolue très rapidement. Elle a suscité un débat passionnant au sein de la théorie du droit public, tant sur le plan du fond que sur le plan de la forme. Les spécialistes ont débattus en effet les différentes possibilités juridiques de l’intégrer dans les procédures et de la mettre en examen pour tester sa comptabilité avec le système fiscal. Au bout du compte, la pratique qui a été admise par la DGI est celle de règlement négocié du litige, aboutissant à une transaction. Cette évolution reflète la montée en puissance de l’autorité de la fonction consultative en matière fiscale. En pratique, cela entraîne l’invention des instruments administratifs ou juridiques propres à l’administration fiscale qui facilitent le mécanisme de règlement du litige. L’incorporation des pratiques amiables reconnaît l’intérêt croissant de faire face au litige, mais quelques améliorations restent encore à réaliser, car le mécanisme a besoin d’un appui législatif et juridique, mais aussi d’une véritable volonté d’éliminer tout litige de la part du contribuable. / Given the complex legal nature of the tax and its close connection to a changing environment in Morocco, the conflict between the tax administration and its users become an inescapable reality. The judicial process was and is the traditional tool to adjust, but the Moroccan tax practice today reveals that this route is not always the best way to meet the needs of litigants. From this angle, the Moroccan tax legislator wants to introduce new tax disputes resolution tools for new relations between the tax authorities and taxpayers. The Moroccan tax administration examines now the different dimensions of his disputes with the different categories of taxpayers. The long term goal is to achieve participatory management of disputes. To this end, the DGI seeks to put in place following the new instruments that provide new ways to see the disputes that may arise between different tax services and their users. The current approach focuses on the most important elements of the conflict between the administration of the taxpayer, and that impact on how to approach and manage. This approach offers alternative methods of settling tax disputes cooperative style first to identify mutual interests for a consensual solution. These non-judicial methods of settling tax disputes evolve very quickly in the Moroccan case. They aroused passionate debate in the theory of public law, both on the substance of the plan on the level of form. Moroccan specialists have indeed discussed the various legal possibilities of integrating them into the overall system of dispute resolution, which have been under investigation to test their compatibility with the tax system. The accepted and mastered by DGI modes are negotiated settlement of tax disputes techniques such as negotiation and transaction. Other collection methods and under different and innovative forms in tax matters are being explored to integrate into the system. This reflects the rise of the authority of the advisory function in tax matters. In practice, this leads to the invention of administrative or legal instruments to the tax authorities that facilitate dispute resolution mechanism. Thus, the incorporation of alternative dispute resolution recognizes the growing interest to deal with tax disputes, but some improvements are still to be made, since the mechanism needs a legislative and legal support in Morocco, but also a real willingness to eliminate tax disputes from Moroccan citizens.

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