Thesis (M.B.A.)--Boston University

This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.

Leasing has become a desirable alternative for acquiring capital equipment in the 80's. However, there are many tangible and intangible conditions that must be taken into consideration before signing a lease contract. This report presents leasing terminology, and the new tax laws that are relevant to leasing; explaining and illustrating common true lease plans on a before and after-tax basis, and finally, developing microcomputer software for the discussed true lease plans. / Master of Engineering

Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses reflected charitable gifts. The data collected permitted the tax benefit resulting from charitable gifts to be calculated. Income levels and marginal tax rates on those gifts were then correlated with donee organizations using multiple regression analysis. The main effects of price and income on giving were masked by multicollinearity. The interaction effects of price and other independent variables showed little price effect on giving. Only when coupled with the income variable at income levels of $50,000 was the price effect significant.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-05T12:24:40Z No. of bitstreams: 1 Stéfano Vieira Machado Ferreira.pdf: 1325379 bytes, checksum: 5eee9eb8df9f48fe94677b43a8d0634a (MD5) / Made available in DSpace on 2018-04-05T12:24:40Z (GMT). No. of bitstreams: 1 Stéfano Vieira Machado Ferreira.pdf: 1325379 bytes, checksum: 5eee9eb8df9f48fe94677b43a8d0634a (MD5) Previous issue date: 2018-03-02 / The purpose of the dissertation was to analyze the tax benefits from the normative perspective and within the context of the subsystem of the tax law. The method used was the logical and semantic constructivism. A work to explain the term “tax benefit” was made to eliminate the vices of language, ambiguity and vagueness. The starting point to see the phenomenon occurred in the S1 plan – group of prescriptive enunciates – and the definition of tax benefits was obtained as special enunciates-enunciates in relation to the enunciates-enunciates used to build the tax levy matrix rule – RMIT. In fact, a new enunciate-enunciate establishing already existing general or special provisions neither revokes nor modifies them. Thus, both of them shall be valid, effective and applicable. Special legal rules, therefore, shall have preference with respect to their application in relation to general rules. Irrespective of the different names given by the lawmaker to the tax benefits in the broad sense, such as exemptions, tax benefits, zero tax rate, reduction in the tax base, deferral, accelerated depreciation, drawback, presumed credit, the phenomenon is the same. From the perspective of the legal rule on tax benefit, it is possible to note that the tax levy matrix rule doesn’t apply to a given fact. Subsequently, we studied revocation of the tax rules on the tax benefits by the Legislative Branch, which focused more on the abstract and general rules. The phenomenon of revocation was analyzed based on the structure of deontic performers: revocation as locutionary act, revocation as illocutionary act and revocation as perlocutionary act. Finally, we analyzed the annulment of legal rules on tax benefits by the Judicial Branch, i.e., the control of regularity of the rules produced, at which point we conducted a more specific analysis of the individual and concrete rules, in view of the study of themes such as matter adjudged, vested right, perfected legal act, action for relief from judgment, continued relationship and action for review / A dissertação teve o objetivo de analisar os benefícios fiscais sob a perspectiva normativa e dentro do contexto do subsistema do direito tributário. O método utilizado foi o constructivismo lógico-semântico. Realizou-se um trabalho de elucidação da expressão “benefício fiscal” para se afastar dos vícios de linguagem, ambiguidade e vagueza. O ponto de partida para se enxergar o fenômeno se deu no plano S1 – conjunto de enunciados prescritivos – e chegou-se à definição de benefícios fiscais como enunciados-enunciados especiais em relaçãoaos enunciados-enunciados utilizados para construir a regra matriz de incidência tributária – RMIT. Isso porque enunciado-enunciado novo que estabeleça disposições gerais ou especiais já existentes não as revoga ou modifica. Assim, ambos serão válidos, vigentes e aplicáveis. A norma jurídica especial, dessa forma, terá preferência quanto à aplicação em relação à norma geral. Apesar dos nomes distintos conferidos pelo legislador aos benefícios fiscais em sentido amplo, tais como, isenções, incentivos fiscais, alíquota zero, redução de base de cálculo, diferimento, depreciação acelerada, drawback, crédito presumido, o fenômeno é o mesmo. Pelas lentes da norma jurídica do benefício fiscal se permite notar que sobre determinado fato não se aplica a regra-matriz de incidência tributária. Ato seguinte, estudou-se a revogação das normas jurídicas dos benefícios fiscais pelo Poder Legislativo, cujo enfoque se deu em maior medida nas normas abstratas e gerais. O fenômeno da revogação foi analisado pela estrutura dos performativos deônticos: revogação como ato locucionário, revogação como ato ilocucionário e revogação como ato perlocucionário. Por fim, analisou-se a anulação das normas jurídicas dos benefícios fiscais pelo Poder Judiciário, isto é, o controle de regularidade das normas produzidas, momento em que se adentrou na análise mais propriamente das norma individuais e concretas, haja vista o estudo de temas como, coisa julgada, direito adquirido, ato jurídico perfeito, ação rescisória, relação de trato continuado e ação revisional

O trabalho tem o objetivo de analisar os critérios para atribuição de responsabilidade tributária aos sócios das sociedades. A análise se destina a apreensão dos critérios de racionalidade a ser observados pelo aplicador da norma quando da incidência da norma de responsabilidade e não propriamente a identificar a extensão da correta interpretação das prescrições do código tributário que definem a responsabilidade dos sócios. Abordaremos a personalidade das pessoas jurídicas e os requisitos legais para a sua desconsideração no direito tributário, a construção da norma jurídica que cria a relação jurídica tributária, bem como a responsabilidade tributária de terceiros. Será também analisada a importância do processo e do procedimento administrativo na formação e no acertamento da relação tributária e o reflexo do desenvolvimento desse processo na legitimidade tanto da constituição do crédito tributário como da atribuição de responsabilidade. O enfoque do trabalho é estabelecer um cotejo entre a presunção de liquidez e certeza da certidão de dívida ativa e as garantias fundamentais do devido processo legal, da ampla devesa e da legalidade para criticar a legitimidade do crédito constituído sem a observância dessas garantias e as conseqüências dessa perda de legitimidade do crédito nos meios de defesa disponíveis ao devedor / The study aims to examine the criteria for allocation of tax liability for shareholders of companies. The analysis is intended to seize the criteria of rationality to be observed by the applicator of the standard when the incidence of the standard of liability and not properly identify the extent of correct interpretation of the requirements of the tax code that define the liability of shareholders. We will discuss the personality of the legal and statutory requirements for its disregard of the tax law, building the rule of law creates the legal relationship of tax and the tax liability of third parties. It will also be discussed the importance of the process and administrative procedure in the training and the tax relationship and rightly reflect the development of this process in the legitimacy of both the constitution of the tax credit as the attribution of responsibility. The main work is to establish a comparison between the presumption of liquidity and certainty of the certificate of debt outstanding and the basic guarantees of due process, the wide defense and legality to criticize the legitimacy of the claim made without the observance of these guarantees and the consequences this loss of legitimacy of the claim in any defense available to the debtor

The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance with problems involving complex areas of the tax law. The purpose of the study was to disclose to what extent TSS's are called on to answer tax questions related to partnerships, corporations, and Subchapter S corporations and to disclose whether they have been trained and are able to answer the inquiries.

Made available in DSpace on 2017-06-01T18:18:09Z (GMT). No. of bitstreams: 1 dissertacao_rodrigo_moraes.pdf: 517685 bytes, checksum: 327b4e568df1eb7ee168d2923a00816d (MD5) Previous issue date: 2010-12-01 / The study aims to examine the criteria for allocation of tax liability for shareholders of companies. The analysis is intended to seize the criteria of rationality to be observed by the applicator of the standard when the incidence of the standard of liability and not properly identify the extent of correct interpretation of the requirements of the tax code that define the liability of shareholders. We will discuss the personality of the legal and statutory requirements for its disregard of the tax law, building the rule of law creates the legal relationship of tax and the tax liability of third parties. It will also be discussed the importance of the process and administrative procedure in the training and the tax relationship and rightly reflect the development of this process in the legitimacy of both the constitution of the tax credit as the attribution of responsibility. The main work is to establish a comparison between the presumption of liquidity and certainty of the certificate of debt outstanding and the basic guarantees of due process, the wide defense and legality to criticize the legitimacy of the claim made without the observance of these guarantees and the consequences this loss of legitimacy of the claim in any defense available to the debtor / O trabalho tem o objetivo de analisar os critérios para atribuição de responsabilidade tributária aos sócios das sociedades. A análise se destina a apreensão dos critérios de racionalidade a ser observados pelo aplicador da norma quando da incidência da norma de responsabilidade e não propriamente a identificar a extensão da correta interpretação das prescrições do código tributário que definem a responsabilidade dos sócios. Abordaremos a personalidade das pessoas jurídicas e os requisitos legais para a sua desconsideração no direito tributário, a construção da norma jurídica que cria a relação jurídica tributária, bem como a responsabilidade tributária de terceiros. Será também analisada a importância do processo e do procedimento administrativo na formação e no acertamento da relação tributária e o reflexo do desenvolvimento desse processo na legitimidade tanto da constituição do crédito tributário como da atribuição de responsabilidade. O enfoque do trabalho é estabelecer um cotejo entre a presunção de liquidez e certeza da certidão de dívida ativa e as garantias fundamentais do devido processo legal, da ampla devesa e da legalidade para criticar a legitimidade do crédito constituído sem a observância dessas garantias e as conseqüências dessa perda de legitimidade do crédito nos meios de defesa disponíveis ao devedor

The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).

Esta tese tem como objetivo investigar os limites constitucionais ao emprego de normas tributárias extrafiscais, contribuindo, de maneira original, com o desenvolvimento de métodos que possibilitem que estes instrumentos sejam controlados de modo mais preciso pelo Poder Judiciário. Para a consecução deste objetivo central, trabalhou-se a partir de quatro blocos de investigação. Primeiro, a pesquisa centrou-se em discutir a importância de segregação das normas tributárias entre fiscais e extrafiscais, analisando as diversas propostas de métodos para a separação entre estas. Ao final, a tese sugere que as normas tributárias extrafiscais devem ser identificadas a partir das suas finalidades, conforme venha a ser interpretado pelo aplicador da norma. Superada a questão, passa-se à investigação dos fundamentos constitucionais que legitimam o emprego das normas tributárias extrafiscais, quando se debate em que sentido normativo se pode falar em neutralidade tributária. Em um terceiro módulo de investigação, as normas tributárias extrafiscais são contrapostas às limitações constitucionais ao poder de tributar, ao conflito entre competência regulatória e competência tributária, ao conceito constitucional de tributo, bem como aos limites ínsitos às espécies tributárias previstas pela Constituição Federal. Por fim, apresenta-se um modelo de protocolo decisório que pode ser utilizado para fins de controlabilidade das normas tributárias extrafiscais pelo Poder Judiciário, colocando-se em destaque os princípios da igualdade e da proporcionalidade. / The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws, contributing, with originality, to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal, the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-fiscal, and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their purpose, as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal purpose tax laws and discusses to what normative extent one can speak of tax neutrality. In the third part, the non-fiscal purpose tax laws are compared to the constitutional limits on taxation, to the conflict between regulatory competence and fiscal competence, to the constitutional concept of tax, as well as to the limits involving the tax species provided by the Federal Constitution. Finally, a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax, highlighting the principles of equality and proportionality.