Submitted by Miriam Lucas (miriam.lucas@unioeste.br) on 2018-05-08T16:32:57Z No. of bitstreams: 2 Tiago_Luis_Brugnera_2018.pdf: 272902 bytes, checksum: 78f3c5235d2759b653f42ffb28d643b4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-08T16:32:57Z (GMT). No. of bitstreams: 2 Tiago_Luis_Brugnera_2018.pdf: 272902 bytes, checksum: 78f3c5235d2759b653f42ffb28d643b4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-20 / Financial performance indicators are the most sought-after diagnostic methods by enterprise’s stakeholders, such as profitability, payable capacity and capital management. However, a growing interest has been redirected to the social reflexes of business activities, beyond the economic result. One of the contemporary ways of evaluating social indicators is by analyzing quotients from the Value Added Statement (VAS), an accounting statement integrated to Brazilian accounting by Law 11,638 / 2007. After selecting economic and social performance variables, the present paper aimed to investigate the possible correlation between such constructs in the non-cyclical market segment of the Brazilian stock market. Data collected by analyzing the individual financial statements of the entities selected revealed a strong canonical correlation between social performance and economic performance, with highlights to the correlated power between profitability, indebtedness and the potential of the entity's net equity to generate added value. / Indicadores de desempenho financeiros são os métodos diagnósticos mais buscados por stakeholders em um empreendimento, tais como rentabilidade, capacidade de pagamento e administração do capital. Todavia, um crescente interesse tem sido redirecionado aos reflexos sociais das atividades empresariais, para além do resultado econômico. Uma das formas contemporâneas de avaliar indicadores sociais é por meio de análise de quocientes provenientes da Demonstração do Valor Adicionado – DVA, demonstração contábil integrada à contabilidade brasileira pela Lei nº 11.638/2007. Após seleção de variáveis de desempenhos econômicos e sociais, o presente estudo objetivou investigar eventual correlação entre tais constructos no mercado do segmento de consumo não cíclico na bolsa de valores do Brasil. Dados levantados mediante análise das demonstrações contábeis individuais das entidades selecionadas para a pesquisa revelaram forte correlação canônica entre desempenho social e desempenho econômico, com destaques para o poder correlacionado entre rentabilidade, endividamento e o potencial do patrimônio líquido da entidade em gerar valor adicionado

Made available in DSpace on 2016-03-15T19:32:57Z (GMT). No. of bitstreams: 1 Anderson Costa de Souza.pdf: 590672 bytes, checksum: de087a46b98ce3381973c6b85de47a71 (MD5) Previous issue date: 2015-10-18 / This research aimed to investigate the influence of organizational culture in decisions involving the appropriation of tax credits of Brazilian value-added tax. The research takes into consideration the corporate and tributary contemporary environment, where this practice has been used as means of management and control. This indicates a supposedly universal trend within this environment. As either there are not enough studies on tax and fiscal fields or we could not find them, when it comes to theory, this thesis adapts the studies of Zuber (2007), Zuber and Sanders (2013) and Blanthorne and Kaplan (2008). One hundred and sixteen postgraduate alumni and professionals in the tax area answered the questionnaires. The analysis of these questionnaires yielded the necessary data for this study. Data analysis was performed using non-parametric Mann-Whitney and Kruskal-Wallis tests. This thesis s hypothesis is that behavior related to credit appropriation decisions is in accordance with the whatever organizational culture one is immersed in, whether it is aggressive or not. Statistical results by group difference indicate that there is influence of organizational culture on behavior regarding credits of Brazilian value-added tax. According to the results, the financial situation (surplus or deficit) as well as moral, ethical, and legitimacy issues that arise from such decisions can also influence the tax credit decision making process. This research helps companies to identify whether employees in the tax department who decide on the appropriation of Brazilian value-added tax are acting in accordance with corporative guidelines (aggressive or conservative), including the knowledge as one of the features considered in the study. This research also contributes to discussions on factors that can encourage tax evasion, while observing the propensity of respondents to adopt situations not expressly provided by the legislation. Additionally, since we also verified the reaction of respondents when subjected to moral and ethical issues, this research contributes to studies that observe taxpayers' behavior and some of their influences. / O presente trabalho objetivou investigar a influência da cultura organizacional nas decisões envolvendo apropriação de créditos tributários das contribuições ao PIS e à COFINS não cumulativos. A pesquisa esteve contextualizada no ambiente corporativo e tributário contemporâneo, onde a cultura tornou-se mais utilizada pelas corporações como instrumento de gestão e controle, apontando para uma tendência a ser seguida pelos indivíduos que a integram. Como há carência de estudos na área tributária e fiscal, e não foram encontrados estudos anteriores sobre o tema, utilizou-se como ferramenta a adaptação dos estudos de Zuber (2007), Zuber e Sanders (2013) e Blanthorne e Kaplan (2008). Os dados para a pesquisa foram obtidos pela aplicação de questionários, respondidos por 116 ex-alunos de cursos de pós-graduação lato sensu e profissionais da área tributária. O tratamento dos dados foi realizado por meio de testes não paramétricos de Mann-Whitney e Kruskal-Wallis. A hipótese de estudo é que o comportamento atinente às decisões de apropriação de crédito das contribuições estão em consonância com a cultura organizacional, independentemente de ela ser agressiva ou não. Os resultados estatísticos por diferença de grupos indicam que há influência da cultura organizacional no comportamento atinente aos créditos das contribuições ao PIS e à COFINS. Segundo os resultados, a situação financeira (superavitária ou deficitária), assim como questões morais, éticas e de legitimação das decisões, também podem influenciar decisões de crédito tributário. O presente trabalho contribui para que as empresas identifiquem se os colaboradores da área tributária que decidem sobre a apropriação de créditos de PIS/COFINS estão agindo em consonância com as diretrizes corporativas (agressivas ou conservadoras), incluindo o item conhecimento como uma das características ponderadas no estudo. A presente pesquisa contribui também com as discussões sobre fatores que podem motivar a evasão fiscal ao observar a propensão dos respondentes a adotar situações não expressamente previstas na legislação. Adicionalmente, a presente pesquisa contribui com estudos que observam o comportamento do contribuinte e algumas de suas influências, ao verificar qual a reação dos respondentes ao serem submetidos a questões morais e éticas.

This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.

The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.

Recent years have witnessed that standard telecommunication services evolved more and more to next generation value-added services. This fact is accompanied by a change of service characteristics as new services are designed to fulfil the customer’s demands instead of just focussing on technologies and protocols. These demands can be very specific and, therefore, diverse potential service functionalities have to be considered by the service providers. To make matters worse for service providers, a fast transition from concept to market product and low price of a new service is required due to the increasing competition in the telecommunication industry. Therefore, effective test solutions need to be developed that can be integrated in current value-added service development life-cycles. Besides, these solutions should support the involvement of all participating stakeholders such as the service provider, the test developers as well as the service developers, and, in order to consider an agile approach, also the service customer. This thesis proposes a novel framework for functional testing that is based on a new sort of description language for value-added services (Service Test Description). Based on instances of the Service Test Description, sets of reusable test components described by means of an applied Statecharts notation are automatically selected and composed to so-called behaviour models. From the behaviour models, abstract test cases can be automatically generated which are then transformed to TTCN-3 test cases and then assembled to an Executable Test Suite. Within a TTCN-3 test system, the Executable Test Suite can be executed against the corresponding value-added service referred to as System Under Test. One benefit of the proposed framework is its application within standard development life-cycles. Therefore, the thesis presents a methodology that considers both service development and test development as parallel tasks and foresees procedures to synchronise the tasks and to allow an agile approach with customer involvement. The novel framework is validated through a proof-of-concept working prototype. Example value-added services have been chosen to illustrate the whole process from compiling instances of the Service Test Description until the execution of automated tests. Overall, this thesis presents a novel solution for service providers to improve the quality of their provided value-added services through automated functional testing procedures. It enables the early involvement of the customers into the service development life-cycle and also helps test developers and service developers to collaborate.

The final thesis deals with the amendment of Act no. 235/2004 Coll., Value added tax Act, as amended, which extends the reverse charge and introduces new institute of review statement. The aim of the thesis is to evaluate the new regulation in terms of its suitability and potential benefits and also in terms of its failings and disadvantages. Concurrently the thesis focuse on the evaluation of the impact of extending the reverse charge and introducing the institute of review statement on the fight against value added tax evasions, which are represented mainly by carousel frauds. The thesis is divided into three chapters. The first chapter describes the basic characteristics of value added tax as an indirect tax, based on the principle of paying the tax on output and consecutive application of the deduction, and further discusses the basic structural elements of the tax. The explanation focused on the value added tax frauds is given at the end of the firts chapter, where is detailly described the functioning of the carousel frauds with cross-border element, which are becoming more important. The second chapter deals with the reverse charge in form in which applied until 31st December 2014. There is an interpretation of transactions which falled under this special mode in terms of European...

1 Abstract To study the effect a change in a tax base has on the corresponding tax revenue is a useful tool to better predict future tax revenues. This property is called a tax revenue elasticity but generally it does not get as much attention as it deserves, and when it does, key points like using data adjusted for the effects of tax reforms or distinguishing between the short-run (instantaneous) and the long-run (equilibrium) elasticity are often omitted. In my thesis, I am the first one to estimate the tax revenue elasticities for Slovakia. I use a unique dataset adjusted for the effects of tax reforms and tax changes to estimate both the short-run and the long-run elasticities for the three tax categories th at account for the majority of each year's tax revenue - Personal Income Tax, Corporate Income Tax and Value Added Tax. I obtain a long-run elasticity of 0.98, 1.28 and 0.94 for the Personal Income Tax, the Corporate Income Tax and the Value Added Tax respectively and a short-run elasticity of 3.51 and 1.93 for the Corporate Income Tax and the Value Added Tax respectively. I do not obtain a significant estimate in the case of the Personal Income Tax. Additionally, I find that it takes more than a year for the elasticity to reach its equilibrium value for all the three tax categories and that there...

This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.

The thesis is focused on the evaluation of the financial performance of the company GEFOS, Inc. The aim is to evaluate the financial performance and impact of the original recommendations, which the company has applied, from the previous bachelor thesis. Based on the findings, a successive financial development will be assessed together with further possible measures for economic growth of the company. The first part contains theoretical knowledge of the apparatus of a financial analysis and selected methods and analysis of macro environment. In the second part, which is based on the stated goal, the gained expertise is used in practice. The work also contains, based on the results of the analysis, a sectoral comparison that helps to illustrate the overall financial situation of the selected company.

This dissertation entitled The Economical Implications of Institutional Restructuring of Applied Czech Agricultural Research solves the issue of effectiveness of applied national agrarian research, which is financed from public funds. The purpose of this thesis is to describe the current basis of applied agricultural research funded by the governance, respectively those scientific institutions that are eligible for an annual institutional grant to long-term development. Describe their focus and structure of results. Another purpose is to look for possible reserves in the system and to propose the restructuring of national applied agricultural research in organizations established by the Ministry of Agriculture of the Czech Republic. I have focused on comparing the outputs of scientific institutions in the periods of science and research support programs since 2007. In the data evaluated by the research institutions, I have been using bases in the last five years. From the point of view of the effectiveness of applied agricultural research, I am using data from 1989, respectively 2003. I solved the chosen topic of the dissertation by progressive steps. First, I evaluated the individual research institutions in terms of their outputs within the announced programs of support for science and research. I was looking for the argument that there is a substitute in the form of a private research organization in the current system of public research institutions. Which I didn´t find. State established applied agricultural research is unique in its content. For a comprehensive view, I have analysed the structure and types of research results achieved in the announced support programs. Problematics was solved mainly by comparison analysis based on literature, data and their aggregated results. The economic and social policy impacts are processed on the performance of the agriculture - food industry complex in terms of gross added value, socio-demographic data about workers in the field and complex. The dissertation proposes a new organization structure of applied agricultural research established by the state. A system of the central agriculture research organization is designed on the base of the current geographical distribution on the territory of the capital city Prague and Brno. The solution provides a more complex use of the existing unused potential of agriculture public research organizations. At the same time the standard elements of modern management are applied. Research has shown that the current system of funding science and research, which prefer quantity rather than output quality, is a major failure. At the same time, the work has shown that there is a way-out from the current fragmented system of the organization of applied agricultural research while preserving its unique possibilities. The results of this work enable, in the case of political will, the realization of greater efficiency of applied agricultural research established by the state in the Czech Republic.