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Daň z přidané hodnoty ve zdravotnictví / Value added tax in health careMelicharová, Eva January 2015 (has links)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
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Nástroje proti daňovým únikům na DPH a jejich efektivnost / Tools against tax evasion of value added tax and their effectivenessJelínková, Petra January 2015 (has links)
This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.
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Interpreting the term enterprise for South African value-added tax purposes / Hendrika Magdalena BothaBotha, Hendrika Magdalena January 2015 (has links)
Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa.
The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD.
The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015
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An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure / Danielle Mari PretoriusPretorius, Danielle Mari January 2014 (has links)
Corporate Social Responsibility (“CSR”) as a business approach and corporate
strategy has recently been added to the agenda of big and small businesses. The
Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to
disclose in their annual financial statements whether they have complied with King III
(2009) or to explain as to why they have not. King III (2009) lays down the principle
that a company is not only a profit making institution, but should also be a responsible
citizen of the country. Companies are therefore moving toward becoming corporate
citizens. Corporate citizenship is about integrating corporate responsibility into core
business strategies, while at the same time adding value to shareholders and
stakeholders. These corporate citizens are expending more and more money on their
CSR objectives in the form of CSR expenditure.
The purpose of this research study is to provide an analysis of the factors that
influence the South African value-added tax (“VAT”) treatment of CSR expenditure.
In general, the principles in the Warner Lambert (2003) case can be applied to such
expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense
that the expense being incurred for income tax purposes in the production of income
will normally also be incurred “in the course or furtherance of an enterprise” for VAT
purposes.
The methodology used to meet the set objectives was that of legal interpretative
research, specifically doctrinal. It was used to identify how the income tax and VAT
legislation is applied on overhead expenditure, specifically CSR expenditure. The
principles in the South African VAT legislation, specifically relating to the input tax
deduction, were compared to the international VAT system to determine whether
principles are similar and foreign judgements therefore reliable. A critical analysis
was thereafter performed on South African and international case law, specifically
European Court Judgements (“ECJ”) judgements, relating to the deductibility of input
tax.
The findings are that CSR expenditure may be seen as an overhead cost to a business
and furthermore as a tool with which financial benefits can be created for a company
if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration,
specifically CSR expenditure, was made in the course or furtherance of an enterprise
and whether the CSR expenditure incurred could be proven to have a direct or
immediate link to the making of taxable supplies in the course or furtherance of the
vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
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Interpreting the term enterprise for South African value-added tax purposes / Hendrika Magdalena BothaBotha, Hendrika Magdalena January 2015 (has links)
Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa.
The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD.
The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015
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An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure / Danielle Mari PretoriusPretorius, Danielle Mari January 2014 (has links)
Corporate Social Responsibility (“CSR”) as a business approach and corporate
strategy has recently been added to the agenda of big and small businesses. The
Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to
disclose in their annual financial statements whether they have complied with King III
(2009) or to explain as to why they have not. King III (2009) lays down the principle
that a company is not only a profit making institution, but should also be a responsible
citizen of the country. Companies are therefore moving toward becoming corporate
citizens. Corporate citizenship is about integrating corporate responsibility into core
business strategies, while at the same time adding value to shareholders and
stakeholders. These corporate citizens are expending more and more money on their
CSR objectives in the form of CSR expenditure.
The purpose of this research study is to provide an analysis of the factors that
influence the South African value-added tax (“VAT”) treatment of CSR expenditure.
In general, the principles in the Warner Lambert (2003) case can be applied to such
expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense
that the expense being incurred for income tax purposes in the production of income
will normally also be incurred “in the course or furtherance of an enterprise” for VAT
purposes.
The methodology used to meet the set objectives was that of legal interpretative
research, specifically doctrinal. It was used to identify how the income tax and VAT
legislation is applied on overhead expenditure, specifically CSR expenditure. The
principles in the South African VAT legislation, specifically relating to the input tax
deduction, were compared to the international VAT system to determine whether
principles are similar and foreign judgements therefore reliable. A critical analysis
was thereafter performed on South African and international case law, specifically
European Court Judgements (“ECJ”) judgements, relating to the deductibility of input
tax.
The findings are that CSR expenditure may be seen as an overhead cost to a business
and furthermore as a tool with which financial benefits can be created for a company
if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration,
specifically CSR expenditure, was made in the course or furtherance of an enterprise
and whether the CSR expenditure incurred could be proven to have a direct or
immediate link to the making of taxable supplies in the course or furtherance of the
vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
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An analysis of certain aspects of the value-added tax treatment of the short-term insurance industryAdendorff, Michael Joseph 09 1900 (has links)
Law / LL.M.
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'n Kritiese evaluasie van die toedeling van insetbelasting in Artikel 17(1) van die Wet op Belasting op Toegevoegde Waarde no. 89 van 1991Combrink, Thomas 12 1900 (has links)
Thesis (MComm)--University of Stellenbosch, 2005. / AFRIKAANSE OPSOMMING: Insetbelasting soos omskryf in artikel 1 van die Wet op Belasting op
Toegevoegde Waarde No. 89 van 1991 (“die Wet”) kan teruggeëis word waar
die goedere of dienste, ten opsigte waarvan die insetbelasting geëis word, vir
die maak van belasbare lewerings verkry is.
Waar goedere of dienste verkry word, gedeeltelik vir die maak van belasbare
lewerings en gedeeltelik vir die maak van vrygestelde lewerings, moet ʼn
toedeling van die insetbelasting ooreenkomstig die bepalings van Artikel 17(1)
van die Wet gemaak word.
Artikel 17(1) bepaal dat die omset-gebaseerde toedelingsmetode gebruik
moet word vir die toedeling van toedeelbare insetbelasting. Hierdie metode
wat voorgeskryf word gee aanleiding tot die volgende twee probleemstellings,
naamlik :
· Onduidelikheid in die Wet rakende die hantering van verskillende tipes
lewerings binne die toedelingsformule, en
· Onduidelikheid oor welke bedrae of gevalle by die toedelingsformule inof
uitgesluit moet word.
Artikel 17(1) bepaal ook dat, indien die omset-gebaseerde toedelings-metode
nie toepaslik vir ʼn ondernemer is nie, ʼn alternatiewe metode gebruik kan word
mits die alternatiewe metode ʼn redelike en regverdige alternatief daarstel.
Hierdie uitsondering gee aanleiding tot ʼn derde probleemstelling, naamlik:
· Wat kan as ʼn redelike en regverdige alternatief beskou word?
Laastens maak Artikel 17(1) voorsiening vir ʼn voorbehoudsbepaling wat
bekend staan as die de minimis-reël. Hiervolgens hoef ʼn ondernemer nie te
voldoen aan Artikel 17(1) indien die ondernemer se totale belasbare lewerings
minstens 95% van sy totale lewerings beloop nie. Die voorbehoudsbepaling
maak egter nie voorsiening vir die hantering van abnormale omstandighede
wat die implementering van die voorbehoudbepaling kan beïnvloed nie. Dit
gee aanleiding tot die vierde probleemstelling, naamlik :
· Watter maatreëls bestaan daar om te verseker dat die de minimis-reël
nie deur abnormale omstandighede beïnvloed word nie?
In hierdie studie word Artikel 17(1) krities ontleed ten einde te poog om
oplossings vir bostaande probleemstellings te vind. Relevante wetgewing en
publikasies van lande soos die Verenigde Koninkryk, Kanada, Australië en
Ierland is ook bestudeer en na aanleiding hiervan kan die volgende afleidings
gemaak word, naamlik:
· dat ʼn lewering uit meer as een tipe lewering kan bestaan, hetsy
belasbaar of vrygestel. Sodanige lewerings kan geklassifiseer word as
toevallige-, saamgestelde- of gemengde lewerings wat, afhangend van
die tipe lewering, die insetbelasting wat teruggeëis mag word,
verskillend kan beïnvloed. Uitsluitsel oor die klassifikasies van
lewerings moet verkry word alvorens dit in die toedelingsformule
ingesluit word;
· dat die in- of uitsluiting van spesifieke bedrae en gevalle in die
toedelingsformule eerstens aan die hand van die ekonomiese
aktiwiteitstoets gemeet moet word. Die resultate van ʼn ekonomiese
aktiwiteitstoets sal aandui watter invloed ʼn spesifieke bedrag of geval
op die toedelingsformule kan hê. Die spesifieke eienskappe van elke
bedrag of geval moet daarna ontleed word om te bepaal of sodanige
bedrag of geval by die toedelingsformule in- of uitgesluit moet word om
die manipulasie van die toedelingsformule te voorkom;
· dat riglyne bepaal moet word of die toepassing van ʼn alternatiewe
toedelingsmetode redelik en regverdig is ten einde enige onsekerhede
uit die weg te ruim. Dit behoort op ‘n soortgelyke wyse geïmplementeer
te word as die bestaande riglyne in die wetgewing van lande soos
Kanada, Ierland en die Verenigde Koninkryk;
· dat die de minimis-reël uitgebrei moet word deur nie net na ʼn vaste
persentasie te verwys nie, maar ook die gebruik van historiese syfers,
randwaardes en maandelikse ontledings in te sluit, soos wat dit tans
die gebruik in Kanada en die Verenigde Koninkryk is.
Daar bestaan dus reeds in ander lande wetgewing wat die probleemareas,
soos in die Suid-Afrikaanse wetgewing geïdentifiseer, aanspreek. Dit is dus
nodig om aan die hand hiervan die Suid-Afrikaanse wetgewing uit te brei ten
einde enige onduidelikhede en areas vir moontlike manipulasie uit te skakel / ENGLISH ABSTRACT: Input tax as defined in Section 1 of the Value Added Tax Act No. 89 of 1991
(“the Act”) can be deducted where goods or services are acquired by the
vendor for the purpose of consumption, use or supply in the course of making
taxable supplies.
Where the goods or services are acquired by the vendor partially for the
purpose of making taxable supplies and partially for the purpose of making
exempt supplies, an apportionment of the input tax that can be deducted, has
to be done in terms of Section 17(1) of the Act.
Section 17(1) determines that the turnover-based apportionment method
should be used for apportionment of the input tax. This prescribed method
gives rise to the following problem statements:
· The Act is not clear as to how different types of supplies should be
treated in the apportionment formula, and
· The Act is not clear as to which specific amounts or cases should be
included or excluded from the apportionment formula.
Section 17(1) further determines that, if a vendor finds the turnover-based
method of apportionment inappropriate, the vendor can use an alternative
method as long as the method is a fair and reasonable alternative. This
exemption to the rule gives rise to a third problem statement, namely:
· What should be seen as fair and reasonable alternative method?
Finally, a proviso is found in Section 17(1), better known as the de minimisrule.
According to the rule no apportionment is necessary in terms of Section
17(1) if the total taxable supplies constitute at least 95% of total supplies. The
proviso does not take abnormal circumstances into account that can affect the
implementation of the proviso. This gives rise to the fourth problem statement:
· What controls exist to ensure that the de minimis-rule is not influenced
by abnormal circumstances?
In this study Section 17(1) is critically analyzed to find solutions for the above
problem statements. Relevant acts and publications of countries such as the
United Kingdom, Canada, Australia and Ireland were examined. The following
conclusions can be drawn from the study:
· A supply can consist out of more than one type of supply, either taxable
or exempt. These supplies can be classified as coincidental supplies,
combined supplies or mixed supplies. Each one of these supplies can
have a material influence on the apportionment formula and should be
considered carefully before they are included in the formula.
· The inclusion or exclusion of any specific amount or case as part of the
apportionment formula should first be measured against the economic
activity test. The results of the economic activity test will indicate which
effect the specific amount or case will have on the apportionment
formula. Thereafter the distinctive characteristics of the amount or case
should be analysed to ensure correct treatment of the specific amount
or case in the apportionment formula to prevent the manipulation of the
apportionment formula.
· Guidelines should be identified to determine whether an alternative
method of apportionment is fair and reasonable, in conjunction with the
specific guidelines identified by the legislation of countries such as
Canada, Ireland and the United Kingdom.
· The de minimis-rule should be broadened not to only include the use of
a fixed percentage, but also the use of historical figures, rand values
and monthly analysis as is the case in Canada and the United
Kingdom.
As can be seen from the above there already exist legislation in other
countries that addresses the problem areas as identified in South African
legislation. It is therefore necessary to broaden the South African legislation to
eliminate any uncertainties and areas for possible manipulation.
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A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposesMarais, Pierre 04 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed.
To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act).
Where a registered vendor makes taxable supplies of goods or services, it is subject to VAT at the standard rate in terms of section 7(1) of the VAT Act, unless and exemption or exception applies thereto.
VAT incurred will constitute “input tax” as defined in section 1(1) of the VAT Act, where amongst others, the goods or services are acquired wholly for the purpose of consumption, use or supply in the course of making taxable supplies, or where the goods or services are acquired partly for such purpose, to such extent as determined in accordance with section 17(1) of the VAT Act.
The vendor will therefore be confronted with various questions with regard to whether the activities are performed by the enterprise, or whether such activities fall outside the scope of VAT and therefore constitute non-enterprise activities. When the activities are regarded as enterprise activities, the vendor will have to determine whether the VAT incurred for the enterprise activities are used, consumed or supplied in making taxable supplies.
Where the VAT incurred cannot be attributed to the making of taxable supplies, an apportionment of the VAT incurred is required. The apportionment method used in apportioning the VAT incurred for mixed purposes, must be fair and reasonable. This research assignment will therefore investigate and focus on the treatment of the VAT incurred by the business in deducting the correct amount of input tax. / AFRIKAANSE OPSOMMING: In Suid-Afrika word belasting op toegevoegde waarde (‘BTW’) geklassifiseer as ‘n indirekte belasting wat gehef word op die lewering van goed of dienste. BTW is ‘n destinasie-gebaseerde faktuurbasis wat beteken dat die verbruik van goed of dienste in Suid-Afrika aan belasting onderhewig is.
Om vir BTW doeleindes te registreer, moet die besigheid of die bedryf aan die vereistes van ‘n ‘onderneming’ soos gedefineer in artikel 1(1) van die Belasting op Toegevoegde Waarde Wet (die BTW Wet) voldoen. ‘n Geregistreerde ondernemer wat goed of dienste lewer, moet BTW teen die standaardkoers ingevolge artikel 7(1) van die BTW Wet hef, tensy ‘n vrystelling of uitsondering op hierdie reël van toepassing is.
Die belasting gehef ingevolge artikel 7(1) van die BTW Wet verteenwoordig insetbelasting indien die betrokke goed of dienste deur die ondernemer verkry word geheel en al met die doel van verbruik, gebruik of lewering in die loop van die doen vir belasbare lewerings. Indien die goed of dienste gedeeltelik vir daardie doel aangewend word, is die ondernemer verplig om die belasting toe te deel ingevolge artikel 17 van die BTW Wet.
Die ondernemer word dus met verskeie vrae gekonfronteer om te bepaal of die goed of dienste aangewend word in die loop ter bevordering van die onderneming. Indien die goed of dienste nie vir daardie doel aangewend word nie, die sogenaamde ondernemingsaktiwiteite, sal die BTW aangegaan deur die ondernemer buite die bestek van die BTW Wet val en gevolglik as nie-ondernemingsaktiwitiete geklassifiseer word.
Indien die BTW nie geheel en al gebruik word vir die maak van belasbare lewerings nie, moet die ondernemer die sogenaamde BTW toedeel volgens ‘n erkende toedelingsmetode ingevolge artikel 17 van die BTW Wet. Hierdie metode moet aan die vereistes van regverdigheid en redelikheid voldoen. Hierdie werkstuk fokus en ontleed die hantering van die BTW aangegaan deur die ondernemer met die doel om die korrekte insetbelasting aftrekking te bepaal.
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The Trade Association Strikes Back : On Lobbyism and Cheaper Dining in Swedish PoliticsBesseling, Dennis January 2017 (has links)
The understanding of Swedish lobbyism is so far insufficient and misguided. In order to understand Swedish lobbyism better this thesis calls for a shift to theory testing case studies of actors that are capable to lobby in an organized and recurring way. To do this it offers a theoretical framework developed from three established theories of lobbying strategy adjusted for a Swedish context. The purpose of this framework is to chart strategies for how Swedish lobbyists lobby against Members of Parliament (MPs) and if and how these strategies influence MPs’ attitudes towards a policy. The case is the lobbying campaign for a reduced restaurant sales tax from 2000 to 2014 ending with a reduction from 25% to 12%. The study concludes that Swedish lobbyism is built from alliances, trust, perceived seriousity, and public interest, more than actual expertize of a specific topic.
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