Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-16T12:55:16Z No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) / Made available in DSpace on 2018-04-16T12:55:16Z (GMT). No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) Previous issue date: 2018-02-02 / The present dissertation has two main objectives, namely: the analysis of the main parameters for the protection of the environment through the imposition of inductive norms grounded on the extrafiscal exercise of tax competences and, likewise, a study on the institution of contributions for economic intervention and its enforceability as a mechanism of insourcing environmental costs in potentially polluting economic activities. In this context, it will be sought to reconcile environmental taxation with limitations imposed by the legal order, as well as a comparative study of the Brazilian reality with the experience of comparative law / O presente trabalho possui dois principais objetivos, que são: a análise dos parâmetros basilares para a proteção do meio ambiente por meio da imposição de normas indutoras fundadas no exercício extrafiscal das competências tributárias e, outrossim, o estudo dos requisitos intrínsecos para a instituição de contribuições de intervenção no domínio econômico e sua aplicabilidade como ferramenta de internalização de custos ambientais em atividades econômicas potencialmente poluidoras. Neste contexto, buscar-se-á compatibilizar a imposição tributária ambiental com as limitações impostas pelo próprio ordenamento jurídico, assim como tecer um breve estudo comparativo da realidade brasileira com a experiência do direito comparado

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-17T11:53:58Z No. of bitstreams: 1 Sávio Salomão de Almeida Nóbrega.pdf: 1954865 bytes, checksum: aff34c7170a832c476fd926cb350d130 (MD5) / Made available in DSpace on 2018-12-17T11:53:58Z (GMT). No. of bitstreams: 1 Sávio Salomão de Almeida Nóbrega.pdf: 1954865 bytes, checksum: aff34c7170a832c476fd926cb350d130 (MD5) Previous issue date: 2018-11-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / It is stated that the limitations on the power to tax contained in article 150 of the Federal Constitution are, in fact, fundamental rights of taxpayers, because they play a dual function in the subjective plane continue to act as a guarantee of individual freedom; and on the objective plane have assumed an institutional dimension from which their content must be functionalized for the attainment of the purposes and values proclaimed constitutionally. It is also pointed out that they also derive from the fundamental rights of freedom and property contained in Article 5 of the Constitution, giving them normative density or specific meaning in the field of taxes. This association is possible due to the opening clause inscribed in paragraph 2 of article 5 of the Constitution. It is shown that if legality, isonomy, nonretroactivity, priority, the prohibition of tribute with confiscatory effect and immunities are fundamental rights, they will also constitute fundamental precepts. It is maintained that noncompliance with these guarantees of the taxpayers by act of the Public Authority makes it possible to join the Supreme Court by means of the Arrangement of Non-compliance with Basic Precept, covered by Article 102, paragraph 1 of the Federal Constitution and regulated by Law n . 9,882 / 99. In the end, it is demonstrated that by means of the non-compliance argument, any act or omission of the Public Power, whether normative or non-normative, abstract or concrete, prior or subsequent to the Federal, State or Municipal Constitution, and from any body or entity of the Legislative, Executive and Judiciary / Afirma-se que as limitações ao poder de tributar constantes do artigo 150 da Constituição Federal constituem, na verdade, direitos fundamentais dos contribuintes, porque desempenham uma dupla função no plano subjetivo continuam a atuar como garantia da liberdade individual; e no plano objetivo assumiram uma dimensão institucional a partir da qual seu conteúdo deve funcionalizar-se para a consecução dos propósitos e valores proclamados constitucionalmente. Aponta-se que também decorrem dos direitos fundamentais da liberdade e propriedade constantes do artigo 5º da Constituição, conferindo-lhes densidade normativa ou significado específico no campo dos tributos. Essa associação mostra-se possível por força da cláusula de abertura insculpida no § 2º do artigo 5º da Constituição. Demonstra-se que se a legalidade, a isonomia, a irretroatividade, anterioridade, a vedação ao tributo com efeito confiscatório e as imunidades configuram-se direitos fundamentais, configurarão, também, preceitos fundamentais. Sustenta-se que o descumprimento dessas garantias dos contribuintes por ato do Poder Público faz surgir a possibilidade de ingresso ao Supremo Tribunal Federal por via da Arguição de Descumprimento de Preceito Fundamental, encampada no artigo 102, § 1º da Constituição Federal e regulamentada pela Lei n. 9.882/99. Ao final, demonstra-se que por meio da arguição de descumprimento controla-se qualquer ato ou omissão do Poder Público, seja normativo ou não normativo, abstrato ou concreto, anterior ou posterior à Constituição, federal, estadual ou municipal, e proveniente de qualquer órgão ou entidade do Legislativo, Executivo e do Judiciário

Abstract in English, Afrikaans and IsiXhosa. / This study investigates the first national poll tax levied on African men in the Union of South Africa. Known as the “general tax”, it was enacted in terms of the Natives Taxation and Development Act of 1925, and was imposed irrespective of a man’s income or impecuniousness. The historical background to the Act is outlined, and debates and disputes leading up to its promulgation are considered. The difficulties underlying the application, interpretation, and enforcement of the Act, are also examined. Court case judgments involving men who denied their inclusion under the Act’s central, racial definition of “native”, are explored. The case of one individual whose descendants were brought to Natal as “liberated slaves”, is discussed in some detail. The Act’s definition of “native” affected not only individual men, but also a number of black groups whose racial and tax status was in some doubt. Responses to a Native Affairs Department directive, explicitly excluding “Hottentots, Bushmen and Korannas” from the ambit of the Act, are accordingly investigated. Problems surrounding the Griquas, whose tax status was initially ignored in legislation and in official circulars, are investigated. The taxation of farm labourers, among the lowest paid workers in the country, is also examined. Queries and complaints from magistrates, white farmers and from African men are recorded. The interpretation of the Secretary of Native Affairs on the relevant provisions of the Act and his responses to queries and objections relating to the taxation of those workers, are also investigated. / Esi sifundo siphanda irhafu yokuqala yesizwe eyayibizwa kumadoda ama-Afrika kweMdibaniso woMzantsi Afrika. Le rhafu kwakusithiwa yi“rhafu jikelele”, kwaye yayisekwe ngokomthetho owaziwa ngokuba yiNatives Taxation and Development Act wonyaka we-1925, kwaye yayifunwa kuwo onke amadoda nokuba ahlupheke kangakanani na. Imbali yalo Mthetho inikiwe, kwaye kuphononongwe neengxoxo neengxabano ezakhokelela ekuphunyezweni kwawo. Kuqwalaselwe kwakhona ubunzima obavela xa kwakucelelwa ukuphunyezwa kwawo, indlela yokuwutolika nokuwunyanzelisa. Kukwaphononongwe nezigwebo zeenkundla zamatyala ezimalunga namadoda awayesala ukubandakanywa nenkcazelo yalo Mthetho, eyayicalula ngokwebala, neyayisithi “iinzalelwane”. Kuxoxwe banzi ngetyala losapho lwenye indoda olwaziswa eNatala kusithiwa “ngamakhoboka akhululweyo”. Kuphandiwe ngendlela ababeziva ngayo abantu xa kwaphuma isinyanzeliso seSebe Lemicimbi Yeenzalelwane, esithi “Amaqhakancu, AbaThwa namaKoranna” awafakwa wona kulo Mthetho. Inkcazelo yoMthetho ethi “iinzalelwane” yayingachaphazeli nje amadoda kuphela, yayichaphazela namanye amaqela abantu abantsundu ababengaqondakali ncam ukuba baloluphi na uhlanga, kwaye sisithini isimo sabo serhafu. Ziphononongiwe neengxaki ezazingqonge amaGriqua, wona ayenesimo serhafu esingahoywanga, engananzwanga nangokuseMthethweni nakwiimbalelwano zoburhulumente. Okunye okuphandiweyo kukubizwa irhafu kwabasebenzi basezifama, bona babengabona bahlawulwa kancinci. Zishicilelwe nezikhalazo nemibuzo evela kwiimantyi, amafama amhlophe namadoda ama-Afrika. Ziphononongiwe iindlela zokutolikwa kwezilungiselelo zoMthetho, zitolikwa nguNobhala wemicimbi Yeenzalelwane nendlela lo Nobhala awayephendula ngayo imibuzo nezikhalazo ezazibhekiselele kwabo basebenzi. / Hierdie studie ondersoek die eerste nasionale hoofbelasting wat op Afrika-mans in die Unie van Suid-Afrika gehef is. Hierdie sogenaamde “algemene belasting” is ingevolge die Naturelle Belasting en Ontwikkeling Wet van 1925 voorgeskryf, en is gehef ongeag ’n man se inkomste of onvermoëndheid. Die historiese agtergrond tot die Wet word uiteengesit, en debatte en dispute wat tot die uitvaardiging daarvan gelei het, word oorweeg. Die probleme verbonde aan die toepassing, uitleg en afdwinging van die Wet word ook ondersoek. Hofbeslissings rakende mans wat hul insluiting onder die Wet se sentrale, rasse-definisie van ‘“naturel” ontken het, word bestudeer. Die saak van een individu wie se afstammelinge as “bevryde slawe” na Natal gebring is, word in besonderhede bespreek. Die Wet se definisie van “naturel” het nie net individuele mans beïnvloed nie, maar ook ’n aantal swart groepe oor wie se rasse- en belastingstatus onsekerheid bestaan het. Reaksies op ’n aanwysing van die Departement Naturellesake, wat uitdruklik “Hottentotte, Boesmans en Korannas” van die toepassingsbestek van die Wet uitsluit, word dienooreenkomstig ondersoek. Probleme met betrekking tot die Griekwas, wie se belastingstatus aanvanklik in wetgewing en amptelike omsendbriewe geïgnoreer is, word verken. Die belastingbetaling deur plaasarbeiders, wat onder die laags besoldigde werkers in die land was, word ook bekyk. Navrae en klagtes van landdroste, wit boere en Afrika-mans word vermeld. Die uitleg van die tersaaklike bepalings van die Wet deur die Sekretaris van Naturellesake en sy reaksies op navrae oor en besware teen die belastingpligtigheid van daardie werkers word ook ondersoek. / College of Accounting Sciences / M. Compt (Accounting Science)

University of Macau / Faculty of Law

This study investigates the potential economic impact of a land tax implemented in terms of the Local Government Municipal Property Rates Act No. 6 of 2004 (“the LGMPRA”) on selected commercial farms in KwaZulu-Natal (KZN) using individual farm data for the period 2001-2006. The study first presents a brief history of land taxes around the world, describing the origins, prevalence and rates of land tax in the United States of America (USA), Australia, Britain and some Nordic countries. This sets the background for a brief history of land taxation in South Africa up to the implementation of the LGMPRA. The study then identifies the economic effects of a land tax, highlighting issues such as the capitalization of a land tax, relevant views of this tax, valuation methodologies, the advantages and disadvantages of a land tax, and the effects of a land tax on future capital investment on farms. Thirdly, the study presents key provisions in the LGMPRA pertaining to farmers with regard to land tax rebates, reductions and exemptions, farmland valuations and the determination of a land tax rate. The effect and applicability of these rebates, reductions and exemptions on the effective land tax rate are also discussed. Fourthly, the study uses a Residual Income Methodology (RIM) framework to estimate the annual economic profit (return to risk and land excluding capital gains) for five different case study farms in the Mtonjaneni and Umgeni municipal districts of KZN. This RIM framework makes allowance for the opportunity cost of management in estimating annual economic profit. These case studies are typical of the main farming enterprises in KZN such as sugarcane, timber, intensive poultry, intensive dairy, cattle, maize and potatoes. Sensitivity analysis is then applied to assess the effect of land tax rates ranging from 0.5% to 5% of the market value of land and fixed improvements on the five farms’ ability to pay a land tax after accounting for rebates proposed by the Department: Provincial and Local Government (DPLG). The estimated mean annual rate of return to risk and land (excluding capital gains) prior to the land tax for the five case study farms during 2001-2006 ranged from -8.50% to 2.94%, with an average of -1.74%. The case farms’ ability to pay a land tax rate of 1% on the value of improved land with and without proposed DPLG rebates from annual current operating returns ranged from zero to five out of five years, with an average of two out of five years. A 2% land tax rate with such rebates could be financed using annual current operating returns also only in two out of five years on average. These results suggest that land taxes at the proposed rates of 1.5% (Mtonjaneni) or 1% (Umgeni) on these specific farms would markedly reduce the incentive to invest in farm improvements These results also indicate that further research in KZN and other provinces in South Africa needs to be conducted to help ascertain the effects of the implementation of the LGMPRA in other municipalities. / Thesis (M.Agric.Man.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)

The content and function of the contribution capacity principle has been a controversial issue for economists and jurists. Through the jurisprudence of the Constitutional Court of Peru, the author claims the capacity of contribution as an implied constitutional principle to award a self-governing function from other principles (legality, equality and non confiscatory) and recognize the outstanding methodological contribution to the Financialand Taxation law unit. / El contenido y función del principio de capacidad contributiva ha sido una cuestión controvertida por economistas y juristas. A través de la jurisprudencia del Tribunal Constitucional de Perú, el autor reivindica la capacidad contributiva como principio constitucional implícito, para adjudicarle una función autónoma de otros principios constitucionales  (legalidad,  igualdad  y  no  confiscatoriedad) y destacar el aporte metodológico a la unidad del derecho financiero y tributario.

Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation. The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula. Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research / Taxation / M. Compt.

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

Centre for Accounting Studies / M. Phil. (Accounting Science with specialization in Taxation)