Submitted by ROBSON MARTINS DE ABREU SILVA (abreurobson@gmail.com) on 2012-12-27T20:18:55Z No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-01-04T14:04:27Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-01-28T18:10:57Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Made available in DSpace on 2013-01-28T18:25:29Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) Previous issue date: 2012-11-01 / The main goal of this research was to verify if the campaign 'Todos com a Nota – Módulo Esportivo', instituted by the Government of the State of Pernambuco, provides awareness to the citizen about the social importance of always asking for the tax invoice when paying for goods and services that are subject to the incidence of the ICMS, as well as infer which is the aware population proportion . The theoretical reference embraced knowledge from several fields related to the sphere of the necessity of fiscal awareness, such as tax obedience; tax compliance; tax evasion; tax administration; taxpayer and consumer behavior; fiscal education and fiscal citizenship. In order to reach the goal, it was performed a consumer behavior research at the attending centres for the users of the campaign. The chosen method was a structured survey. The results suggest that the campaign 'Todos com a Nota' provides awareness, and the proportion of the citizens that become aware stays between 5.34% and 10.66% of the users population of 'Modulo Esportivo', that employs magnetic cards to trade receipts for tickets for watching games from the brazilian and state championships of professional soccer. Although this proportion might seem small, deserving a bigger attention from the public administration, if compared to the proportion of citizens that already entered the campaign aware, the improvement was about, at least, 7.21 times, with 95% trust. / O objetivo desta pesquisa foi verificar se a Campanha Todos com a Nota – Módulo Esportivo, instituída pelo Governo do Estado de Pernambuco, conscientiza ou não o cidadão acerca da importância social de sempre pedir a nota fiscal nas suas compras sujeitas à incidência do Imposto sobre a Circulação de Mercadorias e Serviços (ICMS), bem como inferir qual a proporção populacional conscientizada. O referencial teórico abraçou conhecimentos de diversos campos afetos à seara da necessidade de conscientização fiscal, tais como obediência tributária, evasão fiscal, Administração Tributária, comportamento do consumidor e do contribuinte, Educação Fiscal e cidadania fiscal. Para atingir o objetivo, foi realizada pesquisa de comportamento do consumidor nos postos de atendimento ao usuário da Campanha. O método utilizado foi uma pesquisa do tipo survey estruturada. Os resultados sugerem que a Campanha Todos com a Nota conscientiza, e a proporção de cidadãos conscientizados sobre a função social do tributo fica entre 5,34% e 10,66% da população de usuários do Módulo Esportivo, que se utiliza de cartões magnéticos para troca de notas/cupons fiscais por ingressos para assistir aos jogos dos campeonatos brasileiro e pernambucano de futebol profissional. Embora esta proporção pareça pequena, merecendo maior atenção da Administração Pública, se compararmos com a proporção de cidadãos que já ingressaram na Campanha conscientizados, a melhoria foi em torno de, no mínimo, 7,21 vezes, com 95% de confiança.

Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...

Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)

Nell’ambito della psicologia fiscale, che studia gli aspetti psicosociali alla base del comportamento dei contribuenti, un numero crescente di ricerche sottolinea l’importanza della buona relazione tra i cittadini, professionisti e autorità fiscali, ai fini della tax compliance. Il progetto studia il “contraddittorio”, uno dei principali touchpoint tra funzionari e professionisti fiscali che si svolge in Agenzia delle Entrate. La ricerca è multi-metodo. Il fenomeno è stato dapprima esplorato con l’“etnografia focalizzata”: sono state individuate quattro strategie di engagement utilizzate dalle autorità durante gli incontri. È stato inoltre trovato che l’incontro vis a vis con le autorità stimola fiducia e la percezione di equità del sistema. Nella seconda parte del lavoro, censuaria, diversi aspetti del contraddittorio sono stati analizzati sul piano quantitativo, sulla popolazione dei funzionari in contraddittorio, attraverso una batteria di item (scale già in uso e scale costruite appositamente). Sono stati individuati i principali aspetti di variazione nell’uso delle strategie. È stata studiata anche la relazione tra appartenenza organizzativa e comportamento sul posto di lavoro dei funzionari. I risultati suggeriscono molteplici aree di indagine rispetto al fare compliance, sia “interna” (verso il personale) che esterna (contribuenti), e numerosi spunti per migliorare l’efficacia dell’azione amministrativa. / In the field of tax psychology, which studies psychosocial antecedents of taxpayer behavior, a growing number of researches emphasize the importance of e good relationship between citizen, tax professionals and tax authorities, for enhancing tax compliance. The project explores the “cross-examination” (“contraddittorio”), one of the main touchpoints between tax officials and taxpayers that takes place in Revenue Agency, thought a multi-method research. The phenomenon was first explored in a “focused ethnography”: four engagement strategies used by authorities during the meeting were identified. The effects of vis a vis with the authorities on trust and the perception of fairness towards the tax system were confirmed. In the second part of the work (census), the several features of the cross examination was quantitatively analyzed on the entire population of tax-officials. A battery of items (made up of validated scales and ad hoc scales developed for the purpose) was used. The main aspects of variation in the use of strategies was identified. The relationship between the tax officials organizational belonging and their behavior at work was also studied. The results suggest multiple areas of investigation with respect of engagement, both “internal” (toward personnel) and external (toward clients) of revenue agency, and ideas for improving the effectiveness of tax administration.

La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un régime juridique général des échanges de renseignements fiscaux, assez homogène en matière de contenu et d’application, en contemplation des principaux modèles normatifs non communautaires disponibles à l’actualité, y compris ceux automatiques. Ensuite, la thèse examine la portée de ce régime général, afin d’encadrer les limites à l’échange de renseignements fiscaux et de proposer solutions juridiques pour les dépasser. / International co-operation through the exchange of tax information, a classical but marginal issue, has been renewed to become one of the most sensitive subjects of international tax law. Despite all the political and legal efforts made in recent years, and despite the fact that these efforts are real advances in legal technology and administrative efficiency, there are reasons to believe that international tax co-operation still faces different limitations to operate in a worldwide level. This thesis aims to identify the existence of a general legal regime for the exchange of tax information, fairly homogenous in terms of content and application, in view of the main non-EU normative models available nowadays, including those of automatic exchange. Afterwards, the thesis examines the scope of this general regime in order to frame limits to the exchange of tax information and to propose legal solutions to overcome them.