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The Global ETD Search service is a free service for researchers
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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.
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Showing 161 to 167 of 167 (0.073 seconds)Spelling suggestions: "subject:"bax system"" "subject:"xax system""
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Zdaňování nemovitých věcí v České republice a ve Velké Británii / Real estate taxation in the Czech Republic and Great BritainBeznosková, Marie January 2017 (has links)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
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Daň z příjmů fyzických osob v České republice a Spojených státech amerických / Personal Income Taxation in the Czech Republic and the United States of AmericaDoubravová, Lucie January 2016 (has links)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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Investiční a daňové prostředí vybraných zemí bývalé Jugoslávie / Investment and tax environment of the selected former Yugoslavian countriesDuljković, Zenon January 2012 (has links)
The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
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A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?Hiepner, Albert James 12 1900 (has links)
In support of a short dissertation entitled -
"A critical review of the source and residence principles of taxation of income : A
place for both principles in the South African tax system?"
Qbjeetives
To review and critically examine the application of the source and reside.nce principles regarding
the taxption of income in South Africa, and to reveal the extent of the existence and application of
a hybrid tax system in respect of the source and residence principles. To examine the legal
principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in
the context of the Fifth Interim Report of the Katz Commission and consequent legislative
developments. with a view to recommending. where appropriate, tax reform.
Methodology iDd AQProach
A review of relevant authority,liter@ture, principles and legislation.
Conclusion
To draw conclusions and recommendations regarding the merits of adopting a hybrid system in
South Africa and, where appropriate, recommend legislative reforms particularly with regard to
business income. / Mercantile Law / LL.M. (Mercantile Law)
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| 165 |
L'action des institutions financières internationales et leur impact sur les systèmes nationaux : aspects budgétaires et fiscaux. Le cas du Burkina Faso / The action of the international financial institutions and their impact on national systems : budgetary and fiscal aspects. The case of burkina fasoSoalla, Wendkouni Lydie Sophie 07 December 2012 (has links)
Depuis son accession à l’indépendance, le Burkina Faso est à la recherche d’une politique publique de développement qui lui permette de sortir de son état de « sous-développement ». La politique budgétaire a, de ce fait, été instituée en catalyseur d’un développement économique et social durable. Mais les errements budgétaires des Gouvernements qui se sont succédé ont plutôt entraîné une triple crise : une crise de la dette, une crise des déficits publics et une crise économique. A compter des années 1990, le FMI et la Banque Mondiale sont intervenus, aux côtés des autorités burkinabé, dans le cadre d’une double assistance technique et financière afin de réformer, structurellement, la politique budgétaire. Cette intervention va s’installer durablement dans la politique interne burkinabé. En deux décennies, la politique des finances sera orientée au gré de la doctrine budgétaire et des priorités définies par le FMI et la Banque Mondiale : les programmes d’ajustement structurel, puis la politique de lutte contre la pauvreté vont tenter de réaliser les objectifs de croissance économique, puis de croissance économique et sociale, grâce à une réforme de la politique de dépenses budgétaires et de la politique de ressources budgétaires. Seulement, quelque soit l’objectif pris en considération, les résultats atteints restent bien éloignés des résultats escomptés en termes de restructuration de la dette, des dépenses et des ressources budgétaires. Cette dynamique de réformes permet néanmoins de s’interroger, au vu des expériences passées, sur le rôle à attribuer à l’Etat au Burkina Faso, à la politique budgétaire, au FMI et à la Banque Mondiale, aux institutions communautaires ouest-africaines dans le processus de développement que le Burkina Faso doit nécessairement relancer, afin que ces décennies de réformes ne soient pas considérées comme inutiles. / Since its independence, Burkina Faso is seeking public policy development that allows him to leave his state of "underdevelopment". Fiscal policy has, therefore, been established as a catalyst for sustainable economic and social development. But mistakes budget successive Governments have instead led to a triple crisis: a debt crisis, a crisis of deficits and an economic crisis. Beginning in the 1990s, the IMF and the World Bank intervened alongside Burkinabe authorities, within a double technical and financial assistance to reform structurally fiscal policy. This intervention will settle permanently in the internal politics of Burkina Faso. In two decades, finance policy will be geared to suit the budget doctrine and priorities defined by the IMF and the World Bank: the structural adjustment programs and the political fight against poverty will try to achieve the objectives of economic growth, and economic growth and social reform through policy and budgetary spending policy of budgetary resources. But whatever the goal under consideration, the results achieved are far removed from the expected results in terms of debt restructuring, expenditure and budgetary resources. This dynamic reforms can nevertheless wonder, in view of past experience, the appropriate role for the state in Burkina Faso, fiscal policy, the IMF and the World Bank, the Community institutions in West Africa the development process as Burkina Faso must necessarily raise, so that decades of reforms are not considered necessary.
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最適兩級距所得稅制之研究周兆雯 Unknown Date (has links)
本文以符合時代潮流之免稅額制度為主，重新探討改革單一稅率所得稅制至兩課稅級距稅制後，整體社會福利與所得分配情形之變化，並將所得結果與負所得稅制下之結論作一比較，最後，再將稅制改革下社會福利變動數額與稅制改革造成租稅管理成本增加之數額兩相比較，作為政府選擇稅制時之參考。
本文主要擴展Kemper(1992)建立的具免稅額單一稅率模型，建構本研究具免稅額的兩課稅級距理論模型，並針對各種租稅改革方案詳加分類，以釐清各方案對個人效用與勞動供給產生之影響；模擬分析方法係採用Yitzhaki(1982)提出之”Tax Programming Model”（租稅程式設計模型），假設社會有100人，工資率分配型態以平均數=-1；變異數=0.39的Lognormal Distribution近似之，再配合不同社會風險趨避係數、人民勞動替代彈性及政府所需稅收等模型參數設定，求出精密度為百分之一的最適解。
藉由模擬分析結果，本研究得到以下結論：
一、 單一稅率改制為兩課稅級距稅制確有提升整體社會福利與改善所得分配公平的效果，而當社會重視效用分配公平的程度愈強烈，兩課稅級距稅制較單一稅率為優的特性愈明顯。
二、 單一稅率改制為兩課稅級距稅制之改革方案共有六種，每種方案對個人效用及勞動供給造成之影響各不相同，而最適改革方案之選擇，決定於人民勞動替代彈性的大小、社會重視效用分配公平的程度與政府所需稅收的多寡。不過，當社會較重視效用分配公平、人民勞動替代彈性愈小與政府所需稅收增加時，型一改革方案成為最適改革方案的可能性愈大。
三、 本研究提及六種租稅改革方案中以型一方案為最佳，這是因為勞動替代彈性愈小，邊際稅率上升帶來的效率損失也愈小，使得稅制雖具有邊際稅率遞增之特性，其效率損失亦不如邊際稅率遞增改善所得重分配的優點來得大；再者，由第三章比較靜態的分析可知免稅額下降有刺激勞動供給增加的效果，可以抵消一部份稅率上升帶來的效率損失，故型一改革方案（降低免稅額、第一級距邊際稅率及增加第二級距邊際稅率）在同時考量效率與公平之後，仍能被選為最佳稅制改革方案。
四、 兩課稅級距稅制之最適稅率結構，不限於邊際稅率遞增或遞減之型態，但仍必須具有平均稅率累進之特性。
五、 人民勞動替代彈性改變對最適兩課稅級距稅制之影響，是當勞動彈性愈大時，無論第一或第二級距邊際稅率均應下降，且免稅額亦減少；若由人民稅負變化而言，此時決定之稅制使中、低所得者之稅負較重，高所得者的稅負減輕。
六、 社會重視效用分配公平程度改變對最適兩課稅級距稅制之影響，是當社會重視效用分配公平的程度愈強時，免稅額下降、第一級邊際稅率愈輕而第二級邊際稅率會愈重，且兩邊際稅率間之差距隨社會重視效用分配公平程度提高而加大；若由人民稅負變化而言，此時決定之稅制使中、低所得者稅負減輕，高所得者稅負加重。
七、 政府所需稅收改變對最適兩課稅級距稅制之影響，是當所需稅收愈多時，免稅額就愈低，至於邊際稅率結構之變化，則無明顯特徵；若由人民稅負變化而言，此時決定之稅制會使全體人民稅負均加重。
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| 167 |
A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?Hiepner, Albert James 12 1900 (has links)
In support of a short dissertation entitled -
"A critical review of the source and residence principles of taxation of income : A
place for both principles in the South African tax system?"
Qbjeetives
To review and critically examine the application of the source and reside.nce principles regarding
the taxption of income in South Africa, and to reveal the extent of the existence and application of
a hybrid tax system in respect of the source and residence principles. To examine the legal
principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in
the context of the Fifth Interim Report of the Katz Commission and consequent legislative
developments. with a view to recommending. where appropriate, tax reform.
Methodology iDd AQProach
A review of relevant authority,liter@ture, principles and legislation.
Conclusion
To draw conclusions and recommendations regarding the merits of adopting a hybrid system in
South Africa and, where appropriate, recommend legislative reforms particularly with regard to
business income. / Mercantile Law / LL.M. (Mercantile Law)
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