Local tax legislation means that the local government designates its own local tax category, prescribes its own tax, and executes the tax assessment rights. Local taxation independence has great impact on the finance and development of the local government and has become a prevailing international trend of thought in recent years. In Taiwan, local governments commonly face the problem of tax assessment shortage due to general economic slowdown in the past few years. Increase of government spend worsens the finance of various levels of local governments. The fact that the local governments in Taiwan are spending more money than what they take in causes the annually increased deficit budget. In addition, the merge and upgrade of five cities this year will definitely cause expelling effect on the income of local governments. Therefore, the tasks of increasing revenue and cutting spending should not be further delayed by the local governments. Local government financial independence is one of the crucial factors ensuring local autonomy business publicity. Therefore, the study of legal causes and reforms of local government tax income shortage, especially the study of local tax legislation that directly affecting tax assessment, is an important issue for safeguarding local government financial independence and local autonomy. This study is a detailed analysis of issues based on local government legislative precedents and literature reviews. Using the information collected, this study analyzes the differences and similarities of practical and academic views, conducts in-depth interviews of experts in this field, and thereafter presents conclusions and proposals. The soundness of local tax legislation can not be achieved without the maturity of democratic concepts, local autonomy consciousness, time and environment. Expanding tax sources can be done in two ways at the same time. First, nationwide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducte, including the revocation of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. Second, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax assessment.

The study deals with the accounting for real estate in the group of existing companies. Particular passages are devoted to defining real estate, the initial and follow-up valuation of real estate. Applying standards are IFRS, Czech accounting standards and Czech tax regulations. The study also compares these standards.

Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.

Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläget. Det blir därför relevant att undersöka om redovisningstradition påverkar hur internationella regler för internprissättning implementeras i nationell skattereglering. Enligt vår vetskap har inget liknande klassificeringsförsök gjorts tidigare vilket ytterligare förstärker relevansen av utförd undersökning och analys. Vårt bidrag till forskningen är att försöka beskriva hur verkligheten ser ut avseende om nationell redovisningstradition påverkar implementering av internationella skattemässiga regelverk. Vi vill även bidra till att göra diskussionen kring klassificering av regel- och principbaserade standarder mer nyanserad.För att kunna avgöra om regelverken är princip- eller regelbaserade har vi identifierat olika begrepp och definitioner som indikerar om ett regelverk är regelbaserat eller principbaserat. För att identifiera dessa indikatorer har vi studerat både ekonomisk och juridisk litteratur. Utifrån den information som indikatorerna resulterar i presenterar vi argument för varje undersökt regelverk i de olika länderna, gällande i vilken utsträckning de är princip- eller regelbaserade. Således kan sedan slutsatser dras kring i vilken utsträckning nationella redovisningstraditioner påverkar implementering av internationella skatteregler.I studien diskuteras att hur regler kring internationell internprissättning implementeras i nationell lagstiftning inte bara påverkas av normgivande supranationella organisationer som OECD. Påverkan på det sätt som regler kring internprissättning implementeras kan således ske mellan OECD och medlemsländerna men även mellan medlemsländerna. I studien diskuteras även det faktum att det föreligger en debatt kring om klassificeringen av standarder som regel- eller principbaserade är giltig. Vår studie förstärker bilden av att indelningen är aktuell och har förankring i verkligheten.Vår slutsats är att nationell redovisningstradition, avseende om redovisningen bygger på regler eller principer, påverkar implementering av internationella skatteregler. Det blir tydligt då vår studie visar att OECDs riktlinjer för internprissättning är ett principbaserat regelverk. Vidare har vi fastställt att redovisningen i Sverige bygger på principbaserade regelverk. Påverkan från nationell redovisningstradition kan fastställas då OECDs riktlinjer för internprissättning har implementerats rakt av i Sverige. I USA, där redovisningen bygger på regelbaserade regelverk, har däremot OECDs riktlinjer för internprissättning inte implementerats på något område i nationell lagstiftning. I USA utfärdas istället separata regler kring internprissättning. Vår studie visar att dessa är utformade på ett regelbaserat vis. Sammantaget visar detta att nationell redovisningstradition i hög utsträckning påverkar implementeringen av internationella skatteregler. / The purpose of this dissertation is to examine how OECDs Transfer Pricing Guidelines have been implemented in national regulation in Sweden and in the USA. This to determine to which extent national accounting tradition affects the implementation of international tax regulations. To fulfil the purpose we have undertaken a comparative study, which is based upon a qualitative content analysis, where we classify the regulations based on to which extent they are principle-based or rule-based. The study is relevant since international transfer pricing is considered to be one of the most important tax issues in present time. It is due to this fact relevant to examine if accounting tradition affects the way in which international transfer pricing regulations are implemented in national tax regulations. Due to our knowledge there has not been an attempt to accomplish a classification in this manner previously. This enhances the relevance to the study undertaken. Our contribution to the research field is to try to describe the actuality regarding if national accounting tradition affects implementation of international tax regulations. We also want to make the discussion regarding the classification of principle-based and rule-based standards more nuanced.To be able to determine if the regulations are principle-based or rule-based we have identified concepts and definitions that indicates if regulations are rule-based or principle-based. To identify these indicators we have studied both economic and legal literature. Based on the information that the indicators provide we present arguments regarding to which extent the examined regulations, in the different countries, are principle-based or rule-based. Thus, conclusions regarding to which extent national accounting traditions affects implementation of international tax regulations can be made.In the study we discuss that the way in which regulations regarding transfer pricing is implemented in national legislation is not only affected by normative supranational organisations like the OECD. The impact on the way that regulations regarding transfer pricing are implemented can thus take place between OECD and member countries and also between member countries. In the study we also discuss the fact that there is a debate regarding if the classification of standards as rule-based or principle-based is valid. Our study enhances the impression that the classification is valid and relevant.Our conclusion is that national accounting tradition, regarding if accounting is based on rules or principles, affects the implementations of international tax regulations. This becomes clear since our study shows that OECDs Transfer Pricing Guidelines are principle-based. Furthermore we have determined that accounting in Sweden is based upon principle-based regulations. Since OECDs Transfer Pricing Guidelines have been implemented in Sweden IVwithout adjustments we can determine an impact from national accounting tradition. In the USA, which is a country where accounting is based upon rule-based regulations, the OECD Transfer Pricing Guidelines are not implemented in national regulations. In the U.S. separate regulations regarding transfer pricing are issued. Our study shows that these regulations are formed in a rule-based manner. All together this shows that national accounting tradition largely affect the implementation of international tax regulations.This paper is hereinafter written in Swedish.

Submitted by Morgana Silva (morgana_linhares@yahoo.com.br) on 2016-09-13T16:13:49Z No. of bitstreams: 1 arquivototal.pdf: 1200984 bytes, checksum: 52de414bfb9dda6384a873008beb76c2 (MD5) / Made available in DSpace on 2016-09-13T16:13:49Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1200984 bytes, checksum: 52de414bfb9dda6384a873008beb76c2 (MD5) Previous issue date: 2016-02-29 / objectives authorizing state intervention on economic domain, linked to the Growth Acceleration Plan (PAC) 1 and 2, was editing more often tax rules hit the construction sector. In this vein, this dissertation analyzes the interventionist aspect of the state of the construction sector in order to discuss whether the edited tax rules have the power to induce the behavior of economic agents subsector of residential buildings and what their socioeconomic consequences. The work we used the inductive approach and adopted methodological procedures based on bibliographic research and collection of secondary information, making use of direct documentation of research technique, analyzing the contents of documents made available by autonomous entities and federal agencies. After tracing the theoretical framework, defining concepts and evaluate the economic and social principles that guided the current National Housing Policy (NHP), leaning to the study of the tax rule of law, its classification and identifying elements of an inducer tax law, in order to provide the reader with greater mastery of the subject, the work critically assessed whether the tax rules created in the midst of PNH induce the behavior of economic agents and served as aid instruments in the promotion of social rights, especially the right to housing. And we came to the conclusion that the tax rules introduced amid the current PNH induced behavior of the sub-sector economic agents construction of residential buildings, helping to generate jobs, wealth distribution and promotion of the right to housing, maximizing socioeconomic effects of the current PNH. / Desde o início da crise mundial de 2008 que o Brasil, no bojo dos objetivos constitucionais que autorizam a intervenção do Estado sobre o domínio econômico, atrelado aos Planos de Aceleração do Crescimento (PACs) 1 e 2, vinha editando com mais frequência normas tributárias que atingem o setor da construção civil. Nesta senda, a presente dissertação analisa o aspecto intervencionista do Estado sobre o setor da construção civil, a fim de discutir se as normas tributárias editadas tiveram o condão de induzir o comportamento dos agentes econômicos do subsetor de edificações residenciais e quais seus reflexos socioeconômicos. O trabalho utilizou-se do método indutivo de abordagem e adotou procedimentos metodológicos com base em pesquisas bibliográficas e levantamento de informações secundárias, fazendo uso da técnica de pesquisa de documentação direta, analisando o conteúdo de documentos disponibilizados por entidades autônomas e órgãos públicos federais. Após traçar o marco teórico, delimitar conceitos e avaliar os princípios econômicos e sociais que direcionaram a atual Política Nacional de Habitação (PNH), debruçando-se com o estudo da norma jurídica tributária, sua classificação e os elementos identificadores de uma norma tributária indutora, o trabalho avaliou criticamente se as normas tributárias criadas em meio ao PNH induziram o comportamento dos agentes econômicos e serviram de instrumentos de auxílio na promoção de direitos sociais, especialmente do direito à moradia. E chegou à conclusão de que as normas tributárias exonerativas introduzidas em meio à atual PNH induziram o comportamento dos agentes econômicos do subsetor da construção civil de edificações residenciais, ajudando na geração de empregos, na distribuição de riqueza e na promoção do direito à moradia, maximizando os efeitos socioeconômicos da atual PNH.

La pandemia por el COVID-19 en el Perú ha ocasionado que las empresas relacionadas al turismo disminuyan considerablemente sus ingresos, debido a las restricciones que ha dispuesto el gobierno tales como: la prohibición de diversas actividades que generen aglomeramiento, uso de equipos de protección personal, promoción del distanciamiento social, entre otros y a ello se suma el temor de los turistas a contagiarse. Con el fin de impulsar la reactivación económica, el gobierno anunció diversos decretos en materia tributaria que buscan mitigar el impacto económico que han sufrido las compañías, y algunas disposiciones específicas para el sector hotelero. Considerando lo expuesto, el objetivo de la presente investigación es explicar de qué manera el Marco Tributario del contexto COVID-19 incide en el Planeamiento Tributario en los Hoteles de 4 y 5 estrellas en el distrito de San Isidro, el cual incluye la gestión de liquidez, pérdidas tributarias y gastos deducibles. Para ello, se utilizó una metodología de investigación mixta (exploratoria y descriptiva) y no experimental. Por un lado, en lo que respecta a la investigación cualitativa, se realizaron entrevistas a tres expertos en tributación y con experiencia en el sector hotelero. Por otro lado, para la investigación cuantitativa se recolectaron datos a través de cuestionarios realizados a los representantes de las empresas de la muestra delimitada. En el Capítulo 1: Marco Teórico se desarrolla un estudio sobre la pandemia y el sector hotelero en el Perú; así como el marco tributario general bajo el contexto COVID-19, en este se analizan los Decretos Legislativos N° 1471, 1481, 1488 y otras normativas relacionadas. Asimismo, se presentan las medidas tributarias que otros países de Latinoamérica han promulgado debido a la crisis sanitaria. De la misma manera, se definió el planeamiento tributario en relación con la gestión de liquidez, pérdidas tributarias y gastos deducibles, con el fin de exponer la importancia que este influye en la toma de decisiones de las empresas del sector hotelero. En el Capítulo 2: Plan de investigación se definen el problema principal y los problemas específicos de la investigación; también se determinan los objetivos e hipótesis. Además, se describe el estado de cuestión, la justificación, relevancia y limitaciones del tema investigado. En el Capítulo 3: Metodología de la investigación se detalla el nivel y diseño de la investigación, del mismo modo se determina los instrumentos de recolección de datos a utilizar, el tamaño de la población y cálculo de la muestra. En el Capítulo 4; Desarrollo de la investigación se realiza la aplicación de los instrumentos de investigación, los cuales se presentan en la metodología (entrevistas y encuestas). De la misma manera, se plantea un caso práctico para evidenciar la aplicación e impacto de la normativa tributaria bajo el contexto COVID-19 en una empresa del sector hotelero. En el Capítulo 5: Análisis de resultados, se presenta los resultados obtenidos de la ejecución de los instrumentos de recolección de datos y el desarrollo del caso práctico a través de la comparación de escenarios (aplicando o no la normativa) y determinando el beneficio tributario. Por último, se detallan las conclusiones y recomendaciones obtenidas luego de realizar la presente investigación. / The COVID-19 pandemic in Peru has caused tourism-related businesses to significantly reduce their income, due to the series of restrictions imposed by the government such as: the prohibition of different activities that generate agglomeration, use of personal protective equipment, promotion of social distancing, among others, and to this is added the fear of tourists to become infected. In order to boost economic recovery, the government announced several tax decrees that seek to mitigate the economic impact that companies have suffered, and some specific provisions for the hotel sector. In accordance with that, the objective of this research is explaining how the Tax Framework of the COVID-19 context affects tax planning in 4 and 5 star hotels in the district of San Isidro, which includes liquidity management, tax losses and deductible expenses. For this, a mixed (exploratory and descriptive) and nonexperimental research methodology was applied. On the one hand, about qualitative research, interviews were conducted with three tax experts with experience in the hotel sector. On the other hand, for quantitative research, data were collected through questionnaires made to the representatives of the companies in the delimited sample. Chapter 1: Theoretical Framework, a study is carried out on the pandemic and the hotel sector in Peru; as well as the general tax framework under the context COVID-19, in which the legislative decrees N° 1471, 1481, 1488 and other related regulations are analyzed. It also presents the tax measures from other Latin American countries that have enacted due to the health crisis. In the same way, tax planning was defined in relation to the management of liquidity, tax losses and deductible expenses; to expose the importance that this influences the decision-making of companies in the hotel sector. Chapter 2: Research Plan defines the main problem and the specifics of research; it also identifies the objectives and assumptions. In addition, the state of the matter, the justification, relevance and limitations of the topic under investigation are described. Chapter 3: Research methodology, details the level and design of the research, as well as determining the data collection tools to be used, the size of the population and the sample calculation. Chapter 4: Research development, the application of research instruments is carried out, which are presented in the methodology (interviews and surveys). In the same way, a practical case is raised to show the application and impact of the tax regulations under the COVID-19 context in a company in the hotel sector. Chapter 5: Analysis of Results, presents the results obtained from the implementation of data collection instruments and the development of the case study through the compare of scenarios (whether applying the regulations) and determining the tax benefit. Finally, the conclusions and recommendations obtained after the present investigation are detailed. / Tesis