The dissertation identifies and responds to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to fill these gaps in the ETI literature. It constructs a theoretical framework for behavioral responses of taxable income to taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI function. Using the functional form derived from the Allingham-Sandmo model and empirical data on the function's arguments in the years 1979, 1982, 1985, and 1988, the dissertation studies behavior of the declared income elasticity function. / Ph. D.

No description available.

Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.

My dissertation consists of three essays focused on identifying the strategic responses of governments and individuals following changes in the tax and transfer system. Two essays contribute to the literature on fiscal competition, focusing on state level polices aimed at redistributing income. A third essay contributes to the literature estimating the responsiveness of individual’s incomes to changing marginal tax rates. A better understanding of these responses contributes to our ability to design an optimal tax and transfer system in a federalist nation. In essay 1 I employ a spatial dynamic approach to investigate interstate welfare competition across multiple policy instruments and across three distinct welfare periods - the AFDC regime, the experimental waiver period leading up to the reform, and the TANF era. Results suggest the strategic setting of welfare policy occurs over multiple dimensions of welfare including the effective benefit level and the effective tax rate applied to recipient's earned income. Furthermore, strategic behavior appears to have increased over time, a finding consistent with a race to the bottom after welfare reform. Another form of interstate competition examined in Essay 3 is the spatial patterns in state level estate tax policy. My examination follows a major reform which greatly altered both the state and federal estate tax landscape. This study develops a model in which a state’s tax base and rate are simultaneously determined. Results indicate a state’s estate tax base is negatively influenced by its own tax rate and positively influenced by the tax rate set in neighboring jurisdictions. A state’s own tax rate is also found to be positively influenced by the tax rates set in neighboring jurisdictions. Last, Essay 2 uses matched panels from the Current Population Survey for survey years 1980-2009 to estimate the elasticity of taxable income (ETI) and how it varies in response to measurement of the tax rate, heterogeneity across education attainment, selection on observables and unobservable, and identification. Substantial variation in the ETI across all key economic and statistical decisions is found.

Magistro baigiamajame darbe atlikta teisinė analizė mokestinių ginčų dėl PVM atžvilgiu bei iškeltos problemos ir pateiktos išvados dėl PVM reglamentavimo Lietuvoje ir jo atitikimo šiandienos aktualijoms, kadangi būtent dėl PVM kyla daugiausia mokestinių ginčų. Teisinė analizė atlikta pasinaudojus egzistuojančia mokestinio ginčo nagrinėjimo struktūra, t.y. ikiteismine bei teismine stadijomis. Minėta analizė atlikta mokestinius ginčus dėl PVM suskirsčius į tris rūšis: ginčus dėl PVM atskaitos; ginčus dėl PVM atskaitos tikslinimo; ginčus dėl lengvatinio 0 PVM tarifo taikymo. Pirmojoje darbo dalyje teoriniu aspektu nagrinėjama mokestinio ginčo samprata, mokestinio ginčo stadijos, mokestinius ginčus nagrinėjančių institucijų reikšmė. Antroje darbo dalyje aptariami pagrindiniai PVM elementai, PVM reglamentavimas ir PVM reikšmė Lietuvoje. Trečioje darbo dalyje pateikiama mokestinių ginčų statistika 2010 metams, bei atliekama teisinė analizė mokestinių ginčų dėl PVM Lietuvoje atžvilgiu. / In a final master‘s work, there is presented a legal analysis of fee disputes due to VAT. There are revealed the problems and given the conclusions due to regulation of VAT in Lithuania too. Exactly for this reason of VAT, rise many disputes of the fees. The juridical analysis was accomplished using the research structure of existing taxable disputes, it means: pre-juridical and juridical stage. In the first part of the work there is written about the concept of the taxable disputes in a theoretical aspect, their stages and the importance of pending institutions. In the second part there are disputed the main elements of VAT, its regualation and importance in Lithuania.

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-17T14:53:29Z No. of bitstreams: 1 RBrandao.pdf: 674815 bytes, checksum: ec996e4453821cf07e4c0cef51c352b9 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:39:09Z (GMT) No. of bitstreams: 1 RBrandao.pdf: 674815 bytes, checksum: ec996e4453821cf07e4c0cef51c352b9 (MD5) / Made available in DSpace on 2013-05-09T17:39:09Z (GMT). No. of bitstreams: 1 RBrandao.pdf: 674815 bytes, checksum: ec996e4453821cf07e4c0cef51c352b9 (MD5) Previous issue date: 2007 / A presente dissertação tem como objeto a análise da norma constitucional que veda “a utilização de tributo com efeito de confisco” plasmada no art. 150 IV da Constituição Federal brasileira de 1988. Partindo-se do estudo dos elementos componentes do dispositivo constitucional em foco a saber “tributo” “confisco” e “efeito de confisco” busca-se a identificação de um núcleo de significação mínimo do mencionado comando para em seguida se constatar que a identificação do sentido da expressão indeterminada “efeito de confisco” no contexto de um Estado Social e Democrático de Direito contemporâneo somente é possível através do manejo do princípio da proporcionalidade. A proporcionalidade será tida, no âmbito tributário como responsável por conformar os princípios jurídicos que orbitam em torno da imposição fiscal servindo à identificação do momento em que a intervenção nos direitos individuais por ela atingidos torna-se concretamente excessiva. Assim com base em tal diretriz é encontrado o limite quantitativo após o qual o tributo passa a constituir uma tomada injustificada de bens, produtor do efeito de confisco de que trata o art. 150 IV da CF de 1988. Deveras a norma em questão é concebida como uma garantia inserida no rol das “Limitações Constitucionais ao Poder de Tributar” que proíbe a instituição de qualquer imposição fiscal desproporcional no seu aspecto quantitativo com vistas a salvaguardar os interesses particulares frente ao interesse público de arrecadar tributos. Tal limitação portanto é tida como resultado de uma ponderação realizada pelo Constituinte Originário que determina que as liberdades individuais, em especial a propriedade a livre iniciativa a liberdade profissional e até a sobrevivência dos contribuintes devem prevalecer num eventual choque com uma imposição fiscal excessiva. Muito embora se entenda que as multas quantitativamente desproporcionais também produzem efeito de confisco a investigação ora implementada restringe-se ao exame de tal efeito em relação aos tributos. Nesse compasso pretende-se demonstrar que o comando constitucional em tela consubstancia verdadeiro escudo jurídico protetor dos direitos individuais contra leis que instituem ou majoram tributos sem a preocupação com os prejuízos concretos que irão causar nestes ou com a real necessidade de limitá-los. Assim busca-se em última análise a concretização da Lei Maior. Espera-se que sua força normativa possa influenciar de modo mais contundente a realidade fática disseminando-se normas e decisões que materializem inclusive os dispositivos que se encontram “adormecidos” no seu texto. / Salvador

x, 65 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules afford managers more flexibility and discretion in reporting than tax accounting rules, prior studies suggest that large differences between book and taxable income indicate lower quality (or less persistent) earnings. Lev and Nissim and Hanlon provide evidence that BTDs contain information about future firm performance, but the nature of the causality in this relation is not clear. While BTDs could proxy for earnings quality, they may also reveal underlying economic events or management's private information about future performance or simply predict future reversals in effective tax rates. I divide total BTDs into their measurable components: temporary (deferred taxes) and non-temporary (permanent differences and tax accruals), and test their relation with the components of net income changes: pretax earnings changes and tax expense changes. I hypothesize that the non-temporary component of BTDs is negatively related to future changes in tax expense, whereas the temporary component of BTDs is negatively related to changes in future pretax earnings. I also examine the maintained hypothesis that the lower earnings growth for large BTD firms is due to earnings management. I use various proxies from prior literature to identify firms potentially managing earnings and test whether the presence or absence of suspected earnings management activity alters the relation between BTDs and earnings changes. My results provide compelling evidence that permanent BTDs are related only to future changes in tax expense, and temporary BTDs are related to changes in pretax earnings. These results are robust to multiple sensitivity analyses, including a replication of the sample and methodology of Lev and Nissim. The results also hold in the case of firms not suspected of earnings management. In fact, 1 find only limited evidence that the results are stronger in the presence of earnings management. Overall, my study suggests that it is only the temporary component of BTDs that is related to future firm performance, with non-temporary differences being related to future tax expense changes, and that these results are primarily due to underlying economic factors, not earnings management. / Committee in charge: David Guenther, Chairperson, Accounting; Steven Matsunaga, Member, Accounting; Linda Krull, Member, Accounting; Glen Waddell, Outside Member, Economics

The master's thesis deals with the value added tax (VAT) in the area of education. The thesis is divided into theoretical and practical part. The theoretical part defines the definition of education according with the VAT law and VAT application rules in this area. The practical part is divided into two parts. The first one contains an analysis of the transformation from position as a VAT non-payer to position as a VAT payer of specific school subject. The second part is focused on comparing the tax position of the school in different legal forms of business and on the analysing the consequences in VAT application on school as a non-profit subject and on school established as a business subject. It pointed out the advantages and disadvantages of VAT application on school subjects with proposals to modify current legislation in this area.

The method of taking into account assessed losses in calculating the taxable income of mining companies is of significant importance following the Armgold/Harmony Freegold case. In this case, the court had to determine the method of calculating a mining company’s taxable income where at least one of its mines incurred a loss and where nonmining income was also derived. What constitutes an assessed loss, and the order in which it should be applied in calculating a mining company’s taxable income, was central to this case. In this study, the different approaches adopted by the parties to the case in order to determine whether there is an assessed loss, and the order in which it should be utilised in calculating taxable income, was analysed and compared to an analysis of the provisions of the Income Tax Act. In terms of this comparison, the judgment was found to be in accordance with the current legislation in the Income Tax Act. There is, however, a lack of updated guidance on matters relating to mining tax as is evident from the different interpretations of the provisions of the Income Tax Act by the parties to the case. Further research is therefore recommended in order to provide updated guidance to mining companies. / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / unrestricted

The emergence and progression of the digital economy has distorted the core principles of international taxation. Foreign multinational companies now have the ability to fundamentally operate in market jurisdictions without having a ―physical presence‖. This poses a various challenges to the current international tax regimes because it enables businesses to have a ―significant economic presence‖ without a taxable nexus. Therefore, it becomes extremely difficult to ―ring-fence‖ the digital economy. The Organisation of Economic Co-operation and Development (OECD) has attempted to address these challenges in Action 1 of its Base Erosion Profit Shifting (BEPS) Plan report entitled ―Addressing the Tax Challenges of the Digital Economy - Action 1: 2015 Report‖. Action 1 recommended a few proposals to address the challenges presented in taxing the digital economy, but they were not agreed upon. In the absence of a consensus on the proposals in Action 1, especially from a direct tax perspective, a number of countries began to explore unilateral measures in order to protect their tax base. South Africa is referred to as the ―getaway to Africa‖ and considering South Africa‘s importance in the global economy, it is imperative to ascertain South Africa‘s approach to taxing the digital economy. This study will assess South Africa‘s approach to taxing the digital economy within the international tax spectrum. This assessment will be based on a review of the unilateral approaches taken by other jurisdictions, to determine whether South Africa has taken the correct stance in not taking direct tax measures so far, as well as to assess whether there is anything else South Africa can do to protect its tax base as it awaits global consensus on the taxation of the digital economy. The observations of this study discovered that the unilateral measures taken by the various countries have caused retaliations by trade partners, impractical implementation issues and has created greater uncertainty. This study affirms that South Africa‘s subtle approach to taxing the digital economy was correct and that the expansion of its current source taxation rules should be considered in order to protect the South African tax base whilst a ―global consensus‖ on taxing the digital economy is still to be reached. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted