Thesis (doctoral)--Universität Münster.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1962. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (doctoral)--Universität Münster.

South Africa implemented a simplified Turnover Tax system with effect from the commencement of years of assessment 1 March 2009 in order to help improve the culture of tax compliance. To date the number of applicants has not been significant and a potential reason for this is that it is not fair. Fairness and equality within a tax system is important in order to discourage evasion. The purpose of this research is to explore the perceived fairness of the current Turnover Tax system. Using the principles of a fair tax system as advanced by Adam Smith (1776) a correspondence survey was issued to identify whether the Turnover Tax principles enhance or undermine fairness. The criticisms and provisions of the Sixth Schedule to the Income Tax Act No. 58 of 1962 were investigated to determine whether Adam Smith’s (1776) maxims are promoted or undermined and in turn whether they are perceived as being fair or not. Based on the responses and analysis of the survey, it was deduced that the Turnover Tax system is not being perceived as completely fair. As a result changes need to be implemented to in order to improve the overall compliance and effectiveness of the tax.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015 / Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.

This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses. / Taxation / M. Com. (Accounting)

This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses. / Taxation / M. Com. (Accounting)

Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą] / Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)

一般而言，租稅課徵的標的有所得、消費和財富三種，而在複式稅制下，三者同等重要。台灣地區光復初期的消費稅由於著重於財政收入和所得重分配等功能，因此較偏重於貨物稅之課徵；然自民國七十五年營業稅改制後，並採行加值型之課徵方式，整個銷售稅體系出現了重大的變化。由於消費稅係對消費行為課徵，與經濟及社會發展情況息息相關。再者，隨著時代的變遷，傳統以個人對社會貢獻之「所得」為納稅能力的衡量指標，已引起不少爭議，而對個人消耗社會資源的「消費」為課徵標的之加值稅，則相對受到重視。本文針對民國四十年以後台灣地區營業稅制度做整體性的探討，從觀察制度歷年之演變情形、發展趨勢，以及參考國際間實施概況，進而對現行制度做相關的問題檢討，並提出改進的建議。 茲將本研究重要結論，歸納為下列幾點： 一、觀察歷年營業稅和貨物稅占賦稅收入之比重可發現，在民國七十五年之前，貨物稅所占比重約為營業稅所占比重的兩倍左右；而在七十五年之後，營業稅所占比重已超過貨物稅，且呈現上升趨勢。顯示七十五年營業稅改制後，我國租稅結構已由原先以特種銷售稅為主，轉變成以一般銷售稅為主，並與OECD國家消費稅之發展趨勢相符。此外，由於舊制營業稅稅收占賦稅收入之比重一直維持在10%以下，而七十五年改制後所占比重躍升為13.5%，至八十八年時並已上升到18.6%，足見新制營業稅在整體財政上地位之提升。 二、鑒於OECD國家加值稅發展之趨勢為普遍提高稅率，且近年來大多維持在15~25%左右。而我國現行5%的稅率水準，乃營業稅改制時，基於總稅收不變的考量下所訂定，迄今雖已實施逾十五年，然對該稅率水準則未曾予以調整。再者，我國營業稅自改制後，雖歷年營業稅稅收占賦稅收入之比重與OECD國家歷年加值稅占總稅收比重之平均水準相當，約為17%左右，然而在占GDP和占消費支出之比重方面，卻遠較OECD國家平均水準偏低，我國各約占2~3.2%和2.5~4.5%之間，而OECD國家各約占5~6%和7%左右。顯示我國營業稅稅收仍有成長的空間。此外，根據實證研究顯示，溫和的調高營業稅稅率，對物價衝擊應是一次性的，且上漲程度有限。另由歷年之統計資料估算得知，40~75年營業稅稅收之所得彈性係數值約為0.9708，而76~88年約為1.2745，顯示營業稅改制後更具稅收彈性，並能隨經濟發展而穩定成長。 三、觀察歷年營業稅稅收和營業稅稅源中營業額之變化情形可發現，大體上，兩者變動的方向一致，惟各年之增長情形並受制度或經濟面影響，而變化幅度相當大。另由歷年營業稅稅源中各業營業額所占比重來看，以商業和製造業所占比重居高，大約在30~45%左右，而其他各業則大多維持在10%以下，足見商業和製造業在營業稅稅源中，扮演相當重要的角色。另自七十八年起，由於金融業的蓬勃發展，使近年來金融業大約占營業稅稅源的15%左右，故其重要性亦不容忽視。 四、理論上，加值稅體系下之免稅範圍愈小，則經濟中立性的功能將愈顯著。而我國現行營業稅法之免稅項目共計三十二款，分析其免稅性質可發現，主要以配合農業政策、配合社會福利政策、提升教育文化水準和避免重複課稅等居多。而其中在配合農業政策方面，由於對農漁業用之機器設備及其所用油、電等免稅，在認定上有所困難，易引起營業人假農業之名移作他用，不但造成稅務行政上的困擾，並易引發租稅逃漏。而在有關非營利組織之免稅項目方面，除了有關醫療、慈善活動及教育文化勞務等方面與國際規範較相符外，其餘大多為改制之初，為避免牽連過廣、衝擊太大，乃沿襲舊制保留下來，多缺乏堅強的免稅理由。此外，對於經主管機關核准設立之學術、科技研究機構所提供之研究勞務予以免稅，將產生不公平之競爭，不但違背租稅中性原則，並可能引發租稅逃漏之誘因。 五、金融保險業是整個經濟體系中密不可分的一環，基於租稅中性原則，理論上應將其納入加值稅體系課徵，以維持租稅公平。然而，由於對金融保險業課加值稅在實務上之困難，及資本、金融勞務等在國際間極具移動性，故一般多予以免稅處理。綜觀大多數採行加值稅之OECD國家，皆將金融保險勞務納入加值稅體系，而對主要業務予以免稅處理，對次要業務課以標準稅率。反觀我國於營業稅改制之初，鑒於課徵技術之困難，而將金融保險業排除於加值稅體系外，按銷售總額課徵，且進項稅額不得扣抵。此種作法不但違反租稅中性原則，且與一般國際慣例不相符。惟日前已修法通過，規定自民國九十五年起，金融機構經營專屬本業之銷售額將免徵營業稅。由於此規定較合乎理論基礎及一般國際慣例，相信對未來整個金融體系的發展，當有正面的助益。 六、本文的建議 (1)適切的提高營業稅稅率：在提高營業稅稅率之際，並應考慮將小規模營業人之稅率按同比例提高，使彼此納稅地位維持不變。同時配合取消或合併部分貨物稅項目，使整體稅制更完善。 (2)刪除不合時宜的免稅項目：建議取消營業稅法第八條第一項第八、十、十一、十二及十三等五款有關非營利組織之免稅規定，第二十七、二十八款有關農漁業用之機器設備及其所用油、電等之免稅規定，以及第三十一款有關學術科技研究勞務之免稅規定。若政府想要幫助某特定對象或是鼓勵某特定行為，最好採用移轉支付的方式。