Magister Legum - LLM

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Tax avoidance is the legal utilisation of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax evasion entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities in order to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating the deductions). The revised general anti-avoidance measures were introduced in the Income Tax Act 58 of 1962 ('the Act') on 2 November 2006 in the form of section 80A to 80L, in order to replace the complicated and confusing as well as ineffective anti-avoidance measures contained in section 103(1). / AC 2018

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Gustavo_Roque_Pinto_Passos.pdf: 806146 bytes, checksum: 188e85f247b19404e2b95235eb98dab8 (MD5) Previous issue date: 2010-11-05 / The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with their tax obligations. The economic analysis of tax compliance is based on the assumption that the taxpayer's behavior stems from a rational calculation about the costs and benefits of evasion. The theory and empirical evidence suggests that tax evasion can be mitigated through the imposition of tax policies based on the probability of detection and penalties. By deploying the Public Digital Bookkeeping System - SPED, tax administration seeks to increase the effectiveness of their enforcement mechanisms and reduce the tax gap. The objective of this research is to develop an empirical investigation of the relationship between the Accounting - SPED and the economic and financial results declared by companies (gross revenue and net profit ). The null hypothesis of the research - the lack of relationship between these variables - was tested through the regression model with panel data. The sample was selected from the 500 largest companies listed in the database Best and Biggest, by EXAME magazine. The data collected comprise financial statements of these companies on the calendar years 2004 to 2009. Regression models were estimated using pooled data, random effects and fixed effects, with balanced and unbalanced panels. The adequacy of each model was tested by specification procedures (Hausman and Lagrange Test). The Accounting - SPED showed significance in all regression models of gross revenue, allowing the rejection of the null hypothesis of no relationship between these variables. The estimated models for net profit returned inconsistent results, which do not allow to infer a relationship between this variable and the Accounting - SPED. / A literatura sobre evas??o fiscal aborda um grande n??mero de vari??veis explicativas da op????o dos indiv??duos e empresas em cumprir ou n??o com suas obriga????es tribut??rias. A an??lise econ??mica da obedi??ncia tribut??ria parte do pressuposto de que o comportamento do contribuinte deriva de um c??lculo racional acerca dos custos e dos benef??cios da sonega????o. A teoria e as evid??ncias emp??ricas indicam que a sonega????o pode ser mitigada por meio de pol??ticas tribut??rias de imposi????o baseadas na probabilidade de detec????o e na aplica????o de san????es. Ao implantar o Sistema P??blico de Escritura????o Digital - SPED, a administra????o tribut??ria busca ampliar a efic??cia dos seus mecanismos de fiscaliza????o e reduzir a brecha fiscal. Esta pesquisa tem como objetivo a investiga????o emp??rica da rela????o entre o SPED - Cont??bil e os resultados econ??mico-financeiros declarados pelas empresas (lucro l??quido legal e faturamento bruto). A hip??tese nula da pesquisa - aus??ncia de rela????o entre essas vari??veis - foi testada atrav??s do modelo de regress??o com dados em painel. A amostra foi selecionada a partir da lista das 500 maiores empresas do banco de dados da Revista Exame Melhores e Maiores. Foram coletados os dados referentes ??s demonstra????es financeiras dessas empresas relativas aos anos calend??rios de 2004 a 2009. Os modelos de regress??o foram estimados atrav??s de dados agrupados, efeitos aleat??rios e efeitos fixos, com a utiliza????o de pain??is balanceados e desbalanceados. A determina????o do modelo mais adequado foi feita atrav??s dos testes de especifica????o (Lagrange e Hausman). O SPED - Cont??bil apresentou signific??ncia em todos os modelos de regress??o do faturamento bruto, permitindo a rejei????o da hip??tese nula de aus??ncia de rela????o entre estas vari??veis. Os modelos de estima????o do lucro l??quido legal apresentaram resultados inconsistentes, os quais n??o permitem inferir se h?? rela????o entre esta vari??vel e o SPED - Cont??bil.

O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da fraude à lei e do propósito negocial, inclusive com fundamento nas experiências do Direito estrangeiro, analisa-se como tais teorias têm sido originalmente construídas, respectivamente, pela França, Alemanha, Espanha e Estados Unidos da América. Após a análise de cada uma dessas teorias estrangeiras, analisam-se os fundamentos da doutrina e jurisprudência favoráveis e contrários à sua aplicação no ordenamento tributário brasileiro, seja a partir de princípios jurídicos, de dispositivos do Código Tributário Nacional (em especial, art. 116, parágrafo único) ou mesmo do novo Código Civil (em especial, art. 187). Por fim, busca-se apresentar qual a norma atualmente vigente no Brasil para a tutela do planejamento tributário. / This study examines theories of abuse in tax planning. Initially, it defines and differentiates tax planning, tax avoidance and tax evasion, starting from the premise that is to the State to establish, in a peculiar way, in which criteria should be adopted for the identification of these figures in its legal system. It examines the constitutional principles that can be weighted in Brazil in relation to this theme. It examines the arguments that advocate the adoption of some theories by the Brazilian tax law, as abuse of law, abuse of forms, fraus legis and business purpose test. The research considers how such theories have been originally constructed, respectively, by France, Germany, Spain and the United States of America. After analyzes of each one of these foreign theories and examines the fundamentals of doctrine and court decisions that would be favorable or unfavorable for its application in the Brazilian tax planning, either from legal principles, from National Tax Code (in particular, art. 116, single paragraph) or even from the new Civil Code (in particular, art. 187). Finally, analyses which rule is currently in force in Brazil to the tax planning issues.

O tributo é cobrado dos cidadãos porque ele é o custo do contrato social, um acordo entre pessoas para uma vida em sociedade. Diretamente, há um retorno para a sociedade na forma de serviços públicos; indiretamente, é um instrumento do governo para intervir na economia, como na condução de política fiscal e na redução das desigualdades sociais. Um contribuinte está obrigado a pagá-lo porque essa obrigação decorre de uma regra formal (lei) determinada pelas instituições públicas; e estas são criadas para estruturar as interações humanas, por meio de incentivos. Pretendemos apresentar uma alternativa na análise da relação cidadão-governo na arrecadação tributária e no custo relacionado ao combate à sonegação (por meio da fiscalização de tributos), tendo como objeto de estudo a obediência tributária no âmbito da escolha do contribuinte. Propõe-se uma modelagem baseada em agentes para a análise do comportamento do contribuinte quanto à sonegação, apresentando um modelo de evasão fiscal em redes complexas aleatórias. Nossa principal contribuição é incluir a evolução da percepção do contribuinte sobre as ações de fiscalização do governo em um modelo com abordagem em complexidade. A partir da convergência de fatores individuais (risco aceitável), sociais (interação social) e ambientais (dinâmica com o governo) na adoção de comportamento de sonegação pelo contribuinte, serão comparadas a evolução da evasão fiscal (quantidade de declarações de imposto recebidas) e a da fiscalização do governo (número aproximado de contribuintes fiscalizados) a fim de compreender a dinâmica entre contribuinte e governo. / Taxes are charged to citizens because they are the cost of the social contract, that is an agreement between people to a life in society. Directly, they convert to society into public goods and services; indirectly, are a means of the government to intervene in the economy, for example, the reduction of social inequalities in the regulation of domestic and foreign trade etc. A taxpayer is required to pay a tax because of a formal rule (law) determined by the public institutions. Institutions are created to structure human interactions through incentives. Our intention is to present an alternative analysis of the state-citizen relations in tax revenue and cost related to tax avoidance and tax audit. The object of study is tax compliance under taxpayer behavior. We present an agent-based simulation for analyzing the evasion behavior of the taxpayer, a model of tax evasion in random complex networks. Our main contribution is to include the evolution of the taxpayer perceptions on the government actions oversight in a model with the complexity approach. From the convergence of individual aspects (agents decision under acceptable risk), social influences (social interaction) and environmental factors (dynamic with the government) to tax evasion behavior, is analized the evolution of tax compliance (by tax declaration) and tax audit in order to understand the dynamic behavior between taxpayer and government.

O tributo é cobrado dos cidadãos porque ele é o custo do contrato social, um acordo entre pessoas para uma vida em sociedade. Diretamente, há um retorno para a sociedade na forma de serviços públicos; indiretamente, é um instrumento do governo para intervir na economia, como na condução de política fiscal e na redução das desigualdades sociais. Um contribuinte está obrigado a pagá-lo porque essa obrigação decorre de uma regra formal (lei) determinada pelas instituições públicas; e estas são criadas para estruturar as interações humanas, por meio de incentivos. Pretendemos apresentar uma alternativa na análise da relação cidadão-governo na arrecadação tributária e no custo relacionado ao combate à sonegação (por meio da fiscalização de tributos), tendo como objeto de estudo a obediência tributária no âmbito da escolha do contribuinte. Propõe-se uma modelagem baseada em agentes para a análise do comportamento do contribuinte quanto à sonegação, apresentando um modelo de evasão fiscal em redes complexas aleatórias. Nossa principal contribuição é incluir a evolução da percepção do contribuinte sobre as ações de fiscalização do governo em um modelo com abordagem em complexidade. A partir da convergência de fatores individuais (risco aceitável), sociais (interação social) e ambientais (dinâmica com o governo) na adoção de comportamento de sonegação pelo contribuinte, serão comparadas a evolução da evasão fiscal (quantidade de declarações de imposto recebidas) e a da fiscalização do governo (número aproximado de contribuintes fiscalizados) a fim de compreender a dinâmica entre contribuinte e governo. / Taxes are charged to citizens because they are the cost of the social contract, that is an agreement between people to a life in society. Directly, they convert to society into public goods and services; indirectly, are a means of the government to intervene in the economy, for example, the reduction of social inequalities in the regulation of domestic and foreign trade etc. A taxpayer is required to pay a tax because of a formal rule (law) determined by the public institutions. Institutions are created to structure human interactions through incentives. Our intention is to present an alternative analysis of the state-citizen relations in tax revenue and cost related to tax avoidance and tax audit. The object of study is tax compliance under taxpayer behavior. We present an agent-based simulation for analyzing the evasion behavior of the taxpayer, a model of tax evasion in random complex networks. Our main contribution is to include the evolution of the taxpayer perceptions on the government actions oversight in a model with the complexity approach. From the convergence of individual aspects (agents decision under acceptable risk), social influences (social interaction) and environmental factors (dynamic with the government) to tax evasion behavior, is analized the evolution of tax compliance (by tax declaration) and tax audit in order to understand the dynamic behavior between taxpayer and government.

Les pays de l’UEMOA, longtemps hostiles aux investissements directs étrangers, sous l’effet conjugué de la globalisation de l’économie et de la pression des institutions de Brettons Woods, ont d’une part, favorisé un accès intérieur aux flux financiers internationaux et d’autre part, offert des incitants fiscaux aux multinationales. Grâce à la libéralisation financière et l’idéologie économique dominante, les multinationales, par différents subterfuges et profitant aussi des handicaps institutionnels et organisationnels des administrations fiscales respectives des pays membres de l’espace UEMOA, échappent à leurs responsabilités fiscales envers ces États. Pour résorber les effets néfastes de l’évasion fiscale des multinationales, les pays de l’espace communautaire UEMOA, doivent mettre un accent particulier sur la modernisation de leurs administrations fiscales d’une part, et d’autre part, insérer dans toutes leurs conventions fiscales, des clauses anti-abus. Enfin, ces États doivent renforcer la lutte contre l’évasion fiscale par une action concertée basée sur une coopération fiscale dans le cadre d’une assistance administrative / The WAEMU countries, long hostile to foreign direct investment, under the combined effect of the globalization of the economy and the pressure of the institutions of Brettons Woods, have in the one hand, favored an internal access to International financial flows and on the other hand, offered tax incentives to multinationals. Thanks to financial liberalization and the prevailing economic ideology, the multinationals, by various subterfuges and taking advantage also of the institutional and organizational handicaps of the respective tax administrations of the member countries of the UEMOA space, escape their fiscal responsibilities towards these states. In order to reduce the harmful effects of tax evasion by multinationals, WAEMU countries must place particular emphasis on the modernization of their tax administrations on the one hand, and on the other hand, to include in all their agreements tax rules, anti-abuse clauses. Finally, these states must strengthen the fight against tax evasion by concerted action based on tax cooperation in the context of administrative assistance

Customs and foreign trade regulations are made to regulate import and export activities. The majority of these regulations are applied on import procedures. The country of origin and the tariff code become important when determining the tax amount of the merchandise in importation. Anti-dumping duty is defined as a financial penalty, published by the Ministry of Economy, enforced for suspiciously low priced imports in order to protect the local industry from unfair competition. It is accrued according to tariff code and the country of origin. To avoid such an obligation in order to not to pay tax, a tariff code that is different from the original tariff code may be declared on the customs declaration which is called as &quot / Tariff Code Circumvention&quot / . To identify such misdeclarations, a physical examination of the merchandise is required. However, with limited personnel resources, the physical examination of all imported merchandise is not possible. In this study, a data mining framework is developed on Turkish customs database in order to detect &ldquo / Tariff Code Circumvention&rdquo / . For this purpose, four types of products, which are the most circumvented goods in the Turkish customs, have been chosen. First, with the help of Risk Analysis Office, the significant features are identified. Then, Infogain algorithm is used for ranking these features. Finally, KNN algorithm is applied on the Turkish customs database in order to identify the circumvented goods automatically. The results show that the framework is able to find such circumvented goods successfully.