Global ETD Search

31	Regimen tributario aplicable a los insumos químicos y bienes incautados al amparo del Decreto Legislativo N° 1126 Bellido-Luglio, Marcia-Gisele January 2016 (has links) El autor de la tesis busca esclarecer qué es lo que implica la deposesión de los bienes incautados y cuáles son los efectos tributarios, respecto del Impuesto a la Renta e Impuesto General a las Ventas de este retiro de los bienes del patrimonio del usuario. / Trabajo de investigación Incautación Impuesto a la renta-Legislación Impuesto general a las ventas Chemicals-Control and inspection Seizure Tax on income-Law Sales tax Derecho / Derecho tributario
32	La deducción de gastos para la determinación de la renta neta del trabajo; una aproximación a la capacidad contributiva de las personas naturales Málaga-Cuadros, Daniel January 2016 (has links) El presente trabajo trata de dilucidar si nuestra legislación del Impuesto a la Renta responde satisfactoriamente al principio de capacidad contributiva en el caso de las rentas del trabajo, toda vez que es a partir de la capacidad contributiva que podremos concluir si el Impuesto a la Renta que pagan las personas naturales por sus rentas del trabajo se encuentra arreglado a Derecho. / Trabajo de investigación Impuesto a la renta-Legislación Rentas Perú Tax on income-Law Income Income tax Derecho / Derecho tributario Derecho / Derecho laboral
33	Gastos de las empresas mineras en favor de las zonas de influencia directa e indirecta : apuntes para un planeamiento fiscal Bejarano-Vásquez, Augusto January 2016 (has links) Explica y sustenta que los gastos que realizan las empresas mineras en favor de las líneas de influencia directa y el mantenimiento de las carreteras públicas de uso obligado por constituirse en vías de acceso son deducibles para la determinación de la renta imponible y el cálculo del impuesta a la renta sobre la base que el Principio de Causalidad el cual no debe interpretarse en sentido restrictivo, si no en sentido amplio dentro de los márgenes de normalidad y razonabilidad por lo que revisa la doctrina comparada, la doctrina local, como criterios del Tribuna Fiscal del Poder Judicial y el Tribunal Constitucional y la legislación casuística tributaria de un país eminentemente minero como es Chile. / Trabajo de investigación Industria minera-Legislación Responsabilidad social de la empresa Impuesto a la renta-Legislación Perú Mineral industries-Law Corporate social responsability Tax on income-Law Derecho / Derecho tributario Industria / Industria minera
34	Odložená daň / Deferred tax Podzimková, Martina January 2008 (has links) The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
35	Daně v mezinárodní silniční přepravě zboží / Taxes in International Road Transport of Goods Jiříčková, Kristýna January 2018 (has links) The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.
36	Odložená daň z příjmu v auditu účetní závěrky / Deferred Income Tax in Audit of Financial Statements Přidalová, Veronika January 2017 (has links) The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
37	Občanský příjem a jeho možná implementace v Česku / Basic Income and its possible implementation in the Czech Republic Mairovský, Štěpán January 2015 (has links) This diploma thesis deals with the concept of (unconditional) basic income as a policy instrument and the conditions, costs and possible consequences of its full or partial implementation in the Czech Republic. The first aim of the diploma thesis is to describe this concept, which is still rather unknow in the Czech Republic, and put it into the context of Public and Social Policy. The diploma thesis decribes its alternative models, which are - in certain extent - interchangeable with it as well as the praxis of the basic income in the world The author tries to identify the main problems within the system of today's social policy and with respect to them put forward the main reason for the implementation of the basic income in the Czech Republic. Finally, some models and ways of implementation are presented as well as the estimation of the costs and possible consequences of their implementation. Powered by TCPDF (www.tcpdf.org)
38	Elasticidade-PIB do Imposto de Renda Pessoa Física e Jurídica / Elasticity of income tax revenue for individuals and corporations Leonardo Ribeiro de Freitas 03 December 2012 (has links) O objetivo específico da presente dissertação é estimar a elasticidade-PIB do Imposto de Renda Pessoa Física (IRPF) e Imposto Renda Pessoa Jurídica (IRPJ) no Brasil entre 1986 e 2012. A pesquisa também incorpora em seus objetivos uma análise técnica a respeito da tributação e seus impactos sobre o sistema econômico, tanto a nível microeconômico e macroeconômico, além de abordar o IRPF e IRPJ em seu aspecto econômico e jurídico. No tratamento metodológico são utilizados modelos de Vetor de Correção de erros (VEC) para estimar as elasticidades-PIB do IRPF e IRPJ. Os resultados apontam uma elasticidade-PIB, tanto para IRPF quanto IRPJ, acima da unidade, na maioria dos modelos estimados, e existem períodos determinados que impactam consideravelmente sobre à arrecadação desses tributos. / This dissertation estimates the GDP elasticity of income tax revenue for individuals (IRPF) and corporations (IRPJ) between 1986 and 2012. Additionally the research incorporates an analysis of the macroeconomic and microeconomic effects of taxation. IRPF and IRPJ are analyzed in great detail, including economic as well as legal aspects. An Error Correction Model is estimated to obtain the elasticities. The results show that both elasticities are higher than unit and that reforms that took place in some periods have a significant impact on tax collection. Imposto de renda da pessoa física Imposto de renda da pessoa jurídica Produto interno bruto Vetor de correção de erros Teste Dickey- Fuller Teste de Chow Teste de Johansen Tax individual income Income of the corporation Gross domestic product Vector error correction Dickey-Fuller test Chow test Johansen test ECONOMIA
39	Zdanění příjmů ze závislé činnosti daňového rezidenta České republiky / Taxation of income from the employment of a tax resident of the Czech Republic GAJANOVÁ, Daniela January 2019 (has links) The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
40	Gyventojų pajamų mokesčio analizė ir tobulinimas / Analysis and Improvement of Tax on Personal Income Adomaitienė, Rita 25 May 2005 (has links) Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income. Economics Mokestis Mokes��io objektas Mokesčio lengvatos The burden of taxation Principles Neapmokestinamasis pajamų dydis (NPD) Mokesčio bazė Tax rate Mokesčio administravimas Tax-free income Mokesčio subjektas Tax object Tax Mokesčio tarifas Tax subject Tax shield Mokesčio našta

Search results