Abstract It has been four whole years ever since Legislative Yuan passed the taxation of trusts for the third time on May 29, 2001. Last year (2004) the real estate investment trust (referred to as ¡§REIT,¡¨ hereinafter) business handled by trust dealers was extremely prosperous, forming a major trend in the market. Trusts have a lot of functions, such as security of assets, appreciation of assets, engagement in public charity, serving as conduit, etc. But the most important merit of trusts is the function of tax saving, which caused a high popularity of REIT last year. However, the taxation problems of trusts are too controversial. Apart from their being regulated by laws, there is still much room for evasion of tax payment. Due to the diversity of the behaviors of trusts, the government still could not find out a perfect taxation method. Based on the fairness and justice of taxation, conduit theories of trust, judgment of tax income for the treasury, neutral principles of taxation and the executive principles according to law, it is easy to attend to several things only but lose sight of some others as there are too many things to be paid attention to. Even up to May 31, 2005, taxpayers still did not know how to declare the synthetic tax for the fiscal year of 2004 over the trusts with unspecified, non-existed beneficiary, or specified beneficiary but the authorizer preserves the right of changing the beneficiary. As affected, it is still uncertain of the taxation rules for the REIT contracts amounting to tens of billions of NT dollars signed last year. The taxation techniques are seriously lagged behind the economic behaviors. In view of this, the study still refers to the books of trusts written by local authors, and takes the taxation of trusts, including income tax, legacy tax, land appreciation tax, land value tax, contract tax, house tax, business tax, etc. and the related in interpretations as the research areas, and then judges the situation with the references of the related articles in newspaper, magazines and journals, attempting to find out the best way of taxation of trusts. Under the objective, legal, rational, concrete and workable principles, some significant conclusions are made. It is hoped that among the varied arguments, the research results of this paper could get co-understanding from most of the people, become referential to the taxation policies of the government, make concrete contributions to the practical implementation, and make the future trust business achieve prosperous development.

Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role. In the paper, we introduce explicitly taxation into a Footloose Capital Model and compare implications of taxation according to the residence principle and the source principle from a New Economic Geography perspective. We confirm that agglomerative effects change the results substantially compared to the standard analysis and that the two taxation principles have different implications for industry agglomeration. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

What is the logic of the State for the creation of contributions? When is a contribution denatured and becomes, in effect, a tax? What is the purpose of the existence of a regulatory contribution to different regulatory and oversight entities?Regarding the aforementioned regulatory contribution case, in the present article the authors criticize the fact that the State has created contributions that, in reality, are not contributions that, in reality, are not. / ¿Cuál es la lógica estatal para la creación de contribuciones? ¿Cuándo es que una contribución se desnaturaliza y pasa a ser, en los hechos, unimpuesto? ¿Para qué existe el aporte por regulación a diversas entidades regulatorias y fiscalizadoras?A propósito del mencionado caso del aporte por regulación, en el presente artículo los autores realizan una crítica a la creación por parte del Estado de contribuciones que, en realidad, no lo son.

Tyrimo objektas – gyventojų pajamų mokestis. Tyrimo dalykas – gyventojų pajamų mokesčio analizė ir tobulinimas. Darbo tikslas – atskleidus mokesčių teorinius pagrindus ir gyventojų pajamų mokesčio problemas, įvertinti gyventojų pajamų mokestį ir pateikti pasiūlymus šio mokesčio tobulinimui. Darbo uždaviniai: • Atskleisti pagrindines mokesčių teorijas, funkcijas ir apmokestinimo ribą; • Nustatyti gyventojų pajamų mokesčio problemas; • Sukurti metodiką gyventojų pajamų mokesčio vertinimui; • Įvertinti gyventojų pajamų mokestį ir nustatyti kitimo tendencijas; • Pateikti pasiūlymus gyventojų pajamų mokesčio tobulinimui. Tyrimo metodai – literatūros analizė, loginė analizė, duomenų sisteminimo ir dorojimo, statistinės analizės būdai: dinamikos eilučių, mažiausių kvadratų metodas, santykinių dydžių, grafinio vaizdavimo, horizontalioji ir vertikalioji analizė, regresinė analizė. Išanalizavus Lietuvos autorių mokslinius straipsnius, periodinę spaudą, užsienio autorių mokslinius darbus apie gyventojų pajamų apmokestinimą, atlikta Lietuvos gyventojų pajamų mokesčio analizė ir pateikti pasiūlymai šio mokesčio tobulinimui. / The object of this research is the Personas Income Tax. The subject of this research is analysis and improvement of Personal Income Tax. Research aim – by detecting theoretical essential of taxing and problems of Personal income tax, value Personal income tax and subject proposal for a further personal income tax improvement. The purpose of the work: - open main theories, functions of tax, principles of faxing and border; - estimate problems of Personal income tax; - create mythology to value Personal income tax; - to value Personal income tax and set its variation; - subject proposal for a further. Research methods: logical and comparative analysis, methods of logical and graphic modeling, methods of statistical analysis, horizontal and vertical analysis, dynamic line, regression. Researching treatise of Lithuanian author’s, periodical print, scientific task of foreign author’s about Personal income taxing, accomplished analysis of Personal income tax and proposed suggestion for improvement of Personal income tax.