Magistriniame darbe yra nagrinėjamas mokestinių ginčų teisenos reglamentavimas Lietuvoje, bei užsienio valstybėse. Siekiama nustatyti ar mokestinių ginčų teisenos reglamentavimas Lietuvoje sudaro sąlygas pažeisti mokesčių mokėtojo pagrindines teises, kurias jis turi mokesčių administravime. Pateikiami pasiūlymai reglamentavimo trūkumams taisyti. Lietuvos mokesčių administravimo sistema nuolat patiria naujus, tikrovės keliamus iššūkius. Svarbiausias iš jų yra mokestinių pajamų didinimas skatinant savanorišką mokesčių mokėjimą. Tai galima pasiekti tik tuomet, kai mokesčių mokėtojas pasitiki valstybe. Todėl svarbu užtikrinti tinkamą mokesčių mokėtojo teisių apsaugą. Mokestinių ginčų teisena yra vienas iš teisinių mechanizmų, skirtų realizuoti mokesčių mokėtojo teisę į gynybą. Magistriniame darbe buvo iškelta hipotezė – mokestinių ginčų teisenos reglamentavimas sudaro sąlygas pažeisti mokesčių mokėtojo teises. Magistrinį darbą sudaro įvadas, keturi skyriai, išvados ir pasiūlymai. Pirmame skyriuje nagrinėjamos pagrindinės sąvokos. Antras skyrius skirtas mokestinių teisės aktų analizei, siekiant nustatyti pagrindines mokesčių mokėtojo teises mokesčių administravime. Trečiame skyriuje yra atliekama lyginamoji Lietuvos ir pasirinktų užsienio valstybių pagrindinių mokesčių mokėtojo teisių reglamentavimo analizė. Ketvirtame skyriuje nagrinėjamas mokestinių ginčų teisenos reglamentavimas. Iškelta hipotezė pasitvirtino dalinai. Buvo nustatyta, kad mokestinių ginčų teiseną... [to full text] / There is analysis of regulations of taxing disputes’ legal proceedings in Lithuania and in foreign countries performed in this master’s study. The goal of the study is to find out if regulations of taxing disputes’ legal proceedings in Lithuania allow breach of the taxpayer’s rights, which are given him in administration of taxes. The suggestions how to improve the legal system are given as the conclusion of analysis. The Lithuanian administrative system of taxes has to improve constantly to be modern enough to satisfy the needs of changing reality. One of the most important challenges it faces is the motivation of taxpayers to pay taxes honestly. Only by achieving this destination it can ensure steady grow of taxing incomes of the national budget. That’s why the safeguard of the taxpayer’s rights’ is so important. Citizens are cooperative with the state when they trust it. There are couples of legal mechanisms which allow taxpayer to defend his rights. Taxing disputes’ legal proceedings is one of them.

168 f. / Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2013-05-24T15:44:26Z No. of bitstreams: 1 WILLER COSTA NETO.pdf: 854224 bytes, checksum: b7704e8b26080fb1e27a62dcc3aa02db (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura(anavaleria_131@hotmail.com) on 2013-05-24T15:45:11Z (GMT) No. of bitstreams: 1 WILLER COSTA NETO.pdf: 854224 bytes, checksum: b7704e8b26080fb1e27a62dcc3aa02db (MD5) / Made available in DSpace on 2013-05-24T15:45:12Z (GMT). No. of bitstreams: 1 WILLER COSTA NETO.pdf: 854224 bytes, checksum: b7704e8b26080fb1e27a62dcc3aa02db (MD5) Previous issue date: 2013 / Essa dissertação buscou demonstrar a importância do respeito à finalidade constitucionalmente qualificada de alguns tributos e da efetiva destinação do produto da arrecadação tributária das contribuições especiais e empréstimos compulsórios para os fins previstos na Constituição. Buscou-se, pois, por meio do estudo do conceito de relação jurídico-tributária, da análise da estrutura da norma jurídica tributária, do estudo da competência tributária e dos modelos de validação normativa extraídos da Constituição, refutar também a possibilidade do desvio de finalidade e da desafetação do produto da arrecadação dos tributos finalísticos, bem como demonstrar que o sujeito passivo da obrigação tributária das referidas exações possui legítimo interesse na legalidade da execução dos gastos cujas receitas são constitucionalmente afetadas a determinados fins. / Salvador

This thesis deals with the development of tax-dependent and independent activities. The main aim is to demonstrate significantly higher taxation of tax-dependent against independent activities. The partial objective is to summarize the development of taxation from 1993 until the end of 2009. Thesis first discuss the question of fair determination of the tax base, further examines the legislative regulation of taxation of both activity. In the analytical part the development of taxation is analyzed since 1993 where the numerical calculations show the impact of changes on taxpayers. The thesis records all the important changes that have taken place in connection with the method of calculating the tax liability, development of the tax bands gliding progressive taxation and the subsequent change in the "flat" tax in relation to the amount and way of using tax discounts and deductions, the impact of changes in the development of minimum and maximum tax base, the impact of the existence of a minimum tax base, etc. The calculations are performed on three types of taxpayers who are divided by the amount of their income to low-, medium-and high income taxpayers. Most of the results shall provide a comparison of the impact of tax on taxpayers performing dependent and independent activity.

Thesis (doctoral)--Universität, Mannheim, 2000.

No abstract available. / Dissertation (LLM)--University of Pretoria, 2013. / Public Law / unrestricted

nÃo hà / This work aims to make an economic analysis of the Carbon Market, as a new international commerce that, each day, atracts new parts or investors, either to assume voluntary or imposed greenhouse effect gas reducion marks, or to especulate with this marketâs price variation and opportunity. Innitially there is a brief historic description of this market dawn, as well as the fundamental principles that leaded to its creation. The economic analysis itself begins with the suppliers and demandants exclusives characteristics, as well as the price formation in this market. The main objective of this research is, however, to study the negative effects, caused mainly by de excessive and not homogeneous taxing and positive effects that appears with the motivation that some internationals taxes offer to those who preffers the technological development other to the ordinary acquisition of international CREs. / Este trabalho procura realizar uma anÃlise econÃmica no Mercado de Carbono, como um novo setor de comÃrcio internacional que, a cada dia, atrai novos investidores ou participantes, seja assumindo metas obrigatÃrias ou voluntÃrias de reduÃÃo de emissÃes de gases de efeito estufa, seja para especular com a sua oscilaÃÃo de preÃos e oportunidades. Inicialmente conta-se com uma breve descriÃÃo histÃrica do surgimento desse mercado, bem como dos princÃpios basilares que levaram a sua criaÃÃo. A anÃlise econÃmica propriamente dita inicia-se com o estudo das caracterÃsticas exclusivas de seus ofertantes e demandantes, bem como da sua formaÃÃo de preÃo. O objetivo principal dessa pesquisa Ã, no entanto, estudar os efeitos negativos, causados principalmente pela cobranÃa excessiva e nÃo homogÃnea de impostos e efeitos positivos, que sÃo evidenciados no incentivo que alguns tributos supranacionais oferecem a quem prefere o desenvolvimento tecnolÃgico definitivo à aquisiÃÃo ordinÃria de RCEs internacionais..

The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country corporate tax practice. The aim is to assess the effectiveness of the CCCTB vis-à-vis third countries, with Egypt as a practical example. The CCCTB has the potential to reduce corporate tax obstacles faced by businesses in the EU in having to comply with up to twenty seven different domestic systems for determining their taxable profits. However, the international taxation rules of the CCCTB system are likely to have an impact on the corporate tax practice in third countries, and may conflict with existing bilateral tax treaties concluded between CCCTB-Member States and third countries. The discussion presents a detailed analysis of the CCCTB’s unilateral framework for the avoidance of double taxation and for the protection of the common consolidated tax base. It reveals that, by means of ordinary credit and exemption methods provided in the CCCTB Directive, international double taxation will be eliminated in relation to third countries. Furthermore, the CCCTB’s anti-abuse rules are effective in protecting the common tax base and in eliminating non-double taxation. Nevertheless, the unilateral measures are in conflict with a number of important provisions of bilateral tax treaties, based on the OECD Model, concluded between the potential CCCTB-Member States and third countries. Egypt exemplifies this – but the problem is generic. These conflicts between the CCCTB and OECD Model bilateral treaties are detrimental to the effective functioning of the CCCTB system vis-à-vis third countries, and need to be redressed. This thesis suggests a simple and practical solution - replacement of the bilateral tax treaties between CCCTB-Member States and third countries with a multilateral tax treaty to be concluded between every third country and all CCCTB-Member States.

ABSTRACT SCHOOL BOARD TAXING AUTHORITY IN VIRGINIA By Leon T. Johnson, Ph.D. A Dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Public Policy and Administration at Virginia Commonwealth University. Virginia Commonwealth University, 2009 Dr. William C. Bosher, Jr. Distinguished Professor of Public Policy and Education The purpose of this study is to determine to what degree local government officials in Virginia support fiscal autonomy for locally elected School Boards in the state. Currently School Boards in Virginia do not have the ability to raise their own revenues and must depend on the local City Council or Board of Supervisors to appropriate school funding each year. Many more states in the nation allow local School Boards to raise their own revenues than not, and some would argue that Virginia’s system is an inferior form of local government having a negative effect on K-12 education in the state. Others would argue that Virginia’s current system works quite well and to give taxing authority to local School Boards would degrade the quality of K-12 education in the state. To set the national context for this question a comparative survey was done of all fifty state systems in the nation to learn the differences between state systems for funding K-12 education. Second, a survey was conducted of 1,782 Virginia public officials whose professional lives would be affected by a change to allow local School Boards to raise their own revenue. These officials were asked a variety of questions the answers to which tell us whether they view fiscal autonomy for School Boards as progress. Finally, statistical analyses are performed on the responses to the survey using the public officials’ positions and their region of the state as variables. Through this statistical analysis we are able to determine whether position or region of the state have a significant affect on answers to the survey questions.

A sample of agricultural parcels in Salt Lake County, Utah was analyzed to determine the effects on assessed values and per acre taxes under alternative assessment methods; assessment according to market value or agricultural value (preferential treatment). The assessed value changes and tax shifting between all classes of taxable property in the county were calculated with and without the preferential assessment of agricultural land and at assessment levels equalized for all classes. Variations in assessed value, agricultural and market values and assessment ratios were analyzed for the parcels in the sample by location and size of the parcel, present use, occupation of the owner, and the degree of development of the surrounding land. Under preferential treatment the total assessed value of agricultural land would not be lower than the 1967 level. Farm land qualifying for preferential treatment would have lower per acre taxes.

Išnagrinėjus mokesčio lengvatų teisinį reguliavimą pasitvirtino teorija, kad pati mokesčio lengvata įtakoja apmokestinimo sistemą ir gali įvairiai pakreipti valstybės politikas. Ši kategorija yra dvejopo pobūdžio. Vieną vertus mokesčio lengvatos yra naudingas reiškinys, kadangi lengvatų visuomeninė vertė siejama su socialinėmis bei ekonominėmis garantijomis ir nauda (socialiai remtinų asmenų mokesčio naštos mažinimas, prioritetinių ūkio šakų plėtojimas), tačiau kitą vertus mokesčio lengvatų buvimas gali nulemti nepakankamą pajamų kiekį valstybės biudžete ar piktnaudžiavimą nustatytomis įstatymais išskirtinėmis apmokestinimo sąlygomis. Todėl reikalingas aiškus mokesčio lengvatų teisinis reguliavimas, galėsiantis užtikrinti pačios mokesčio lengvatos įgyvendinimą, garantuoti, kad teisinių priemonių poveikis leis palaikyti ir toliau skatinti stabilią ir patikimą mokesčių sistemą bei suderinti asmenų, socialinių grupių ir valstybės interesus. / Considering legal regulations of tax relieves, the theory that tax relieves influence on all taxation system ant they can detach state politics has proved to be true. This category peculiar of dual character. On the one hand relieves benefit, it is caused that public character of tax relieves is connected to social and economic guarantees and advantage (decrease in tax burden for individuals, which require social security, development of priority spheres of a facilities an economy), but on the other hand presence of tax relieves can tip the scale insufficient receipt of means in the budget or abusing the special conditions of taxation, established in the law. Therefore it is necessary to definite legal regulation of tax relieves, which can vouch introduction of a tax relieves, guarantee, that effect of legal means becomes the reason of maintenance and the further encouragement of stable tax system. It is important and consequently, that will allow coordinate interests of separate persons, social groups and the states.