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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.
101

An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences

Hall, Bethane Jo Pierce 08 1900 (has links)
One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
102

Srovnání daňových soustav České a Řecké republiky / A comparison of tax systems of the Czech Republic and the Hellenic Republic

Čižík, Vojtěch January 2014 (has links)
The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...
103

Daňová soustava a dohody o zamezení dvojího zdanění / The tax system and agreements on the avoidance of double taxation

Pochmon, Zbyněk January 2014 (has links)
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...
104

Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru / Development of the Tax System, the Income Tax Reforms in the Czech Republic Since 1993 to the Present Day and Their Influence over the Social Sphere

Schmitzerová, Kristýna January 2011 (has links)
(RESUMÉ) Název práce: Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru Title: Development of the Tax System, the Income Tax Reforms in the Czech Republic Since 1993 to the Present Day and Their Influence over the Social Sphere Autor: Kristýna Schmitzerová Cílem této práce je zajistit přísun informací studentům, ale i laické veřejnosti, jež se v dnešní době setkává s pojmem daně. Od základů vysvětlit dané pojmy a jejich historii, která se k daním a daňové soustavě pojí a zároveň poukázat na koho a na co mají daně vliv. Propojení se sociální sférou tato práce popisuje v dopadu daňové povinnosti, funkci všeobecného zdravotního pojištění a sociálního zabezpečení. Toto propojení je důležité pro každého občana, jelikož je součástí systému, který se v rámci společnosti vyvinul. Praktická část je tedy přehledem kam, co a jak udělat, přihlásit, odevzdat v rámci daní, aby občan mohl vykonávat zaměstnání nebo podnikat. Z důvodu vzniku této práce a praktického přehledu je zřejmé, že systém daní, který má dopad na každého z nás, je komplikovaný a často až nepřehledný. Tyto vlastnosti většinou vyvolávají nechuť ke studiu tohoto tématu. Ovšem, jak často slýchaná věta "neznalost zákona neomlouvá" napovídá, mělo by být v zájmu celé společnosti se o tomto...
105

Daňové soustavy zemí EU a dohody o zamezení dvojího zdanění / Tax systems of EU countries and agreements to avoid double taxation

Zbytovská, Lenka January 2013 (has links)
Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...
106

Recherche sur la logistique des armées romaines sous le Haut-Empire / Research on the Law and the Logistics of the Roman Army during the Early Empire

Lachapelle, David 28 November 2015 (has links)
Les armées romaines républicaines avaient atteint un haut degré d'organisation. Avec l'avènement du Principat, les légions furent établies aux frontières de l'empire, et l'approvisionnement dut se maintenir en période de paix. Cette thèse tente d'expliquer le système logistique des armées romaines sous le Haut-Empire. Pour ce faire, il faut d'abord évaluer les besoins en nourriture, en matériaux et en animaux. Il est également nécessaire de présenter les théories actuellement reçues, et d'expliquer les bases sur lesquelles elles se fondent, afin de comprendre les biais qui auraient pu s'y introduire inconsciemment. Pour la suite, la recherche s'articule autour de deux axes différents, mais complémentaires : d'abord la logistique en période de guerre, puis la fiscalité. La question de la logistique en période de guerre, incluant l'ère républicaine, a été abordée sous trois angles : l'approvisionnement individuel, celui organisé par le général et celui organisé depuis la capitale. La compréhension de ces aspects est primordiale pour évaluer la place qu'occupait chacune des méthodes de ravitaillement dans le tableau de la logistique. Ensuite, elle permet de mettre en évidence les circonstances entourant certaines habitudes, ainsi que les tendances qui se démarquent. La fiscalité, qui n'est trop souvent étudiée qu'en surface par les historiens militaires, est cependant au cœur de la logistique en période de paix. Les réquisitions étaient remboursées par l'argent des impôts, les achats également. La présence d'un impôt en nature pourrait changer la donne. Suit enfin une présentation de l'organisation qui encadrait le service logistique et des infrastructures qu'il employait. / The roman armies of the republican era had reached a high degree of organization. With the coming of the Principate, the legions were sent on the frontiers of the empire, and their supplying had to be maintained during peacetime. This thesis tries to explain the logistical system of the roman armies under the Early Empire. To do so, the needs in food, materials and animals must be assessed. It is equally important to present the theories actually accepted, and to explain the basis on which they stand, in order to understand the biases which may have been introduced unconsciously. For the next part, the research focuses on two very different, yet complementary axes : firstly, the logistics in times of war, and secondly, the tax system. The question of the logistics in times of war, which includes the republican era, has been studied under three angles : individual supplying, supplying organized by the general, and the one organized from the capital. The understanding of these aspects is paramount to assess the importance each of those methods of supplying occupied in the bigger picture of the logistics. It will also allow to underline the circumstances surrounding some habits and the tendencies that emerge. The tax system, which is often studied too briefly by modern military historians, is however at the heart of the logistics in peacetime. Requisitions were reimbursed with tax money, the same is also true for purchases. The presence of a tax in kind could change our understanding of the system. A presentation of the organization that structured the logistics, and the infrastructures it used, follows.
107

Supremo Tribunal Federal e a concretização dos direitos fundamentais no sistema constitucional tributário brasileiro / Supreme Federal Court and the enforcement of fundamental rights in the Brazilian constitutional tax system.

Fuck, Luciano Felicio 02 March 2015 (has links)
Este trabalho trata do papel desempenhado pelo Supremo Tribunal Federal na apreciação de questões relativas ao Sistema Constitucional Tributário brasileiro à luz dos direitos fundamentais. Com efeito, o STF é responsável por guardar os direitos fundamentais também quando decide controvérsias constitucionais tributárias, o que significa considerar o delicado equilíbrio entre a proteção dos contribuintes e a necessidade de o Estado arrecadar os recursos suficientes à concretização dos direitos fundamentais. Assim, a tese tem dois objetivos. Por um lado, pretende identificar se o Supremo Tribunal Federal adota algum parâmetro condizente com os direitos fundamentais ao julgar questões constitucionais relativas ao sistema tributário. Nessa perspectiva, diversos acórdãos do Supremo Tribunal Federal, proferidos na égide da CF/1988, são analisados com vistas a examinar se a Corte tem cumprido bem suas responsabilidades constitucionais. Por outro lado, sugere o Estado Fiscal como parâmetro adequado aos direitos fundamentais e ao sistema constitucional tributário, considerando sua preocupação tanto com a proteção dos contribuintes quanto com a existência de meios mínimos para o financiamento das atividades públicas. / This work is about the role of the Supremo Tribunal Federal in the Brazilian constitutional tax system in light of the fundamental rights. Doubtlessly, the Brazilian Supreme Court (Supremo Tribunal Federal) is responsible for safekeeping and enforcing fundamental rights even when it decides constitutional tax controversies. The enforcement of fundamental rights in tax issues means accounting for the delicate balance between the protection of taxpayers and the necessity for the State to raise enough funds to implement fundamental rights. Thus the thesis has two objectives. On the one hand, the study aims to identify if the Supremo Tribunal Federal abides by any guideline consistent with the fundamental rights when ruling constitutional cases regarding the tax system. Therefore, various decisions of the Supremo Tribunal Federal, taken in the scope of the Federal Constitution of 1988, will be selected and analysed in order to examine if the Court has fulfilled its constitutional duties. On the other hand, the work suggests the Tax State as an adequate guideline to the fundamental rights and to the constitutional tax system, regarding its concern not only with taxpayers´ protection but also with the existence of minimum resources to fund public activities.
108

O impacto dos custos de transação sobre as exportações do setor frigorífico brasileiro

Alles, Thaís Engelmann Teixeira 18 December 2017 (has links)
Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-03-28T13:30:58Z No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5) / Made available in DSpace on 2018-03-28T13:30:58Z (GMT). No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5) Previous issue date: 2017-12-18 / Nenhuma / Nos últimos anos há um crescente aumento das exportações do setor frigorífico brasileiro de carne bovina, havendo projeções de que esse número aumente até 2020. Ocorre que, as barreiras tarifárias e não tarifárias influenciam diretamente na expansão das exportações do setor frigorífico brasileiro. No presente trabalho serão abordados os custos de transação, demonstrando como eles impactam as exportações, o potencial do setor e a sua competitividade no mercado internacional. A metodologia de pesquisa empregada no presente trabalho é a quantitativa e exploratória, nas quais se buscou a revisão da literatura sobre o tema em livros, artigos e sites especializados, assim como foram realizadas entrevistas com empresas exportadoras do setor de carne bovina para verificar as barreiras que enfrentam nas exportações e como do ponto de vista deles, isso pode ser minimizado. Os resultados obtidos demonstraram que o sistema brasileiro é complexo, a carga tributária é alta e que há um alto custo de transação para as empresas realizarem as exportações, o que lhes diminui a competitividade frente a empresas de outros países. / In recent years there has been a growing increase in exports of the Brazilian beef sector, with projections that this number will increase until 2020. It happens that, tariff and non-tariff barriers directly influence the expansion of exports of the Brazilian refrigeration sector. In this paper, the costs of compliance will be addressed, showing how they impact exports, the potential of the sector and their competitiveness in the international market. The research methodology employed in this study is quantitative and exploratory, in which a review of the literature on the subject was sought in specialized books, articles and websites, as well as interviews with beef exporting companies to verify the barriers that they face in exports and how from their point of view, this can be minimized. The results showed that the Brazilian system is complex, the tax burden is high and there is a high cost of compliance for the companies to carry out the exports, which diminishes their competitiveness against companies from other countries.
109

Sobreposição de obrigações tributárias acessórias: uma análise sob a ótica dos direitos fundamentais

Macêdo, Marcelo José Luz de 30 September 2016 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-11-21T12:26:45Z No. of bitstreams: 1 Marcelo José Luz de Macêdo.pdf: 3064773 bytes, checksum: 41c2926e937f8d8b8e7e415a0b737445 (MD5) / Made available in DSpace on 2016-11-21T12:26:45Z (GMT). No. of bitstreams: 1 Marcelo José Luz de Macêdo.pdf: 3064773 bytes, checksum: 41c2926e937f8d8b8e7e415a0b737445 (MD5) Previous issue date: 2016-09-30 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Undoubtedly the Constitution itself as the fundamental pillar of all the brazilian legal system. Immersed in this Constitutional environment law, there is a visible effort to protect a number of fundamental rights, among which exsurgem property rights and freedom, especially through some legal principles, such as the reasonableness and proportionality, that should radiate effects on all tax law. In this context, one should keep in mind that the tax normative plexus is composed not only of the obligation to pay tribute. In the present study, it is important to highlight the specific field of accessory obligations. These impose a legal relationship whose object (prestacional element) refers to behavior or performance, positive or negative, to do or not do, the particular in cooperation with the government in the interest of tax revenues and inspections. They do not have a pecuniary nature, which is why they are also called for cooperation duties. Make up the so-called compliance costs. To limit fundamental rights, your institution is only permitted in strictly specific and necessary cases. However, more recently it has been found by the state excessive imposition of accessory obligations which in no way helps the control activity or tax revenue, but only makes it complex and costly to particular activity. In some cases you can view real overlapping obligations that the cable fulfill the same purpose. The aim of this dissertation is simple. From the tax constitutional system analysis, we intend to demonstrate that the current system of institutions and compliance of ancillary obligations drastically affects the fundamental rights of taxpayers, which could be avoided if some legal principles were taken into consideration / Sem dúvida alguma a Constituição Federal se apresenta como o pilar fundamental de todo o ordenamento jurídico brasileiro. Imerso nesse ambiente constitucional de Direito, verificase um visível esforço em se tutelar uma série de direitos fundamentais, dentre os quais o livre exercício de atividade econômica e o direito de propriedade, especialmente através de alguns princípios jurídicos, como os da razoabilidade, proporcionalidade e praticabilidade, que devem irradiar efeitos sobre todo o ordenamento jurídico tributário. Nesse contexto, há de se ter em mente que o plexo normativo tributário não é composto apenas da obrigação de pagar o tributo. No presente estudo, importa destacar o específico campo das obrigações acessórias. Estas impõem uma relação jurídica cujo objeto (elemento prestacional) designa comportamentos ou prestações, positivas ou negativas, de fazer ou não fazer, do particular em cooperação com o Poder Público, no interesse da arrecadação e fiscalização tributária. Não apresentam caráter arrecadatório, razão pela qual também são chamadas deveres de cooperação. Compõem os chamados custos de conformidade. Por limitar direitos fundamentais, sua instituição somente é admitida em casos estritamente específicos e necessários. Todavia, mais recentemente, tem-se verificado por parte do Estado uma instituição excessiva de obrigações acessórias que em nada auxilia a atividade de fiscalização ou arrecadação tributária, mas apenas torna complexa e onerosa a atividade do particular. Em alguns casos é possível visualizar verdadeira sobreposição de obrigações, que ao cabo cumprem uma mesma finalidade. O objetivo da presente dissertação é singelo. A partir da análise do sistema constitucional tributário, pretende-se demonstrar que a atual sistemática de instituição e cumprimento das obrigações acessórias afeta drasticamente direitos fundamentais dos contribuintes, o que poderia ser evitado se alguns princípios jurídicos fossem levados em consideração
110

Estado Federal, tributação e autonomia dos entes federados: possibilidade de fortalecimento do federalismo pela centralização

Siqueira, Luiza Noronha 14 September 2015 (has links)
Made available in DSpace on 2016-04-26T20:23:51Z (GMT). No. of bitstreams: 1 Luiza Noronha Siqueira.pdf: 983888 bytes, checksum: db91238acddce0ba79bc46ff4ecd8ff0 (MD5) Previous issue date: 2015-09-14 / This dissertation critically reflects about The Brazilian Federal State, the nacional tax system and the political independence of the subdivisions in order to verify the consistency of the federation with respect to political autonomy, administrative and financial of the political subdivisions. Scrutinizes the features of federalism and the federal state, the political subdivisions and competences distributions. Looks after the constitutional limitations on the power to tax discourse upon the competence concerning tax matters, constitutional principles of tax, immunities, and the general rules on tax matters. Addresses the fiscal federalism with references at the cooperative federalism and the loyalty federalism on the financial autonomy and tributary competences of political subdivisions. Considering whether to creation of the Value Added Tax in Brazil and its repercussions in relation to the federal agreement / A presente dissertação reflete criticamente sobre o Estado Federal brasileiro, o sistema tributário nacional e a autonomia dos entes federados para averiguar a consistência da federação no que tange à autonomia política, administrativa e financeira dos entes federados. Examina as características do federalismo e do Estado Federal, os entes federados e as distribuições de competências. Cuida das limitações constitucionais ao poder de tributar discorrendo sobre as competências tributárias, os princípios constitucionais tributários, as imunidades e as normas gerais em matéria tributária. Trata do federalismo fiscal com referências no federalismo cooperativo, na lealdade federativa, na autonomia financeira e competências tributárias dos entes federados. Examina a possibilidade de criação do Imposto sobre o Valor Agregado no Brasil e suas repercussões em relação ao pacto federativo

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