Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-27T20:33:40Z No. of bitstreams: 1 fatores_explicativos.pdf: 1077501 bytes, checksum: e633110f5c7b548e00a08d4f421dae36 (MD5) / Made available in DSpace on 2015-05-27T20:33:40Z (GMT). No. of bitstreams: 1 fatores_explicativos.pdf: 1077501 bytes, checksum: e633110f5c7b548e00a08d4f421dae36 (MD5) Previous issue date: 2012-03-27 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O estudo trata dos fatores explicativos do reconhecimento de ativos de natureza fiscal. Seu objetivo é identificar esses fatores em empresas pertencentes ao ramo de agronegócios. Estudos anteriores, alguns com enfoque nos ativos fiscais diferidos, identificaram, entre os fatores explicativos, a alavancagem, rentabilidade, lucratividade, endividamento, liquidez e tamanho das empresas. A partir da definição dos ativos em geral, o estudo propõe a classificação dos ativos fiscais em recuperáveis, diferidos e litigiosos. A pesquisa é aplicada, documental, explicativa e descritiva e com abordagem predominantemente quantitativa, com a utilização de técnicas estatísticas e econométricas. Foram analisadas as demonstrações contábeis, incluídas as notas explicativas, de empresas de capital aberto, listadas na BMF&BOVESPA, do ramo de agronegócio, no período de 2001 a 2010. Justifica-se o estudo nesse setor por ser destaque na balança comercial brasileira. Além disso, apresenta uma cadeia produtiva bem delineada, o que torna perceptível a sistemática não-cumulativa de tributos, com o consequente reconhecimento sucessivo de ativos fiscais recuperáveis (apropriação de créditos fiscais). Os resultados indicaram a interdependência entre o reconhecimento de ativos fiscais (o nível de reconhecimento de um ativo fiscal explica o nível do outro), além de evidenciarem que tais ativos podem ser explicados pelas variáveis Alavancagem, Liquidez Corrente, Ativo Imobilizado (Intensidade de Capital), Ativo Intangível, pelas Exportações, pelo Tamanho (com base na Receita Líquida) e pelo Estado de localização da sede da empresa. A variável Estados e as espécies desses ativos foram significantes nos modelos, o que confirmou o viés de omissão de variáveis em pesquisas anteriores, além de justificar a divergência de sinais de algumas variáveis. Comparando com os resultados de pesquisas anteriores, não foram determinantes do reconhecimento a rentabilidade, lucratividade e endividamento (ressalvado o caso especifico do ICMS). O trabalho contribuiu para evidenciar uma nova perspectiva de reconhecimento de ativos de natureza fiscal. / The study examines the factors of tax assets recognition. The objective is to identify these factors in agribusiness companies. Previous studies, some focusing on deferred tax assets, identified as a factor: leverage, profitability, indebtedness, marketability and firm size. From the definition of assets, the study proposes the classification of the asset tax in add-value, deferred and litigation. The research is applied, documentary, descriptive and explanatory, with quantitative approach through using statistical and econometric techniques. The financial statements were analyzed, including notes, of agribusiness companies listed on BMF&BOVESPA, in the period 2001 to 2010. This sector of Brazilian economy contributes to improve the trade balance. Moreover, it presents a specific supply chain with successive recognition of tax assets add-value (appropriation of tax credits). The results showed the interdependence between the recognition of tax assets (the level of recognition of a tax asset explains the level of another), and also show that this assets can be explained by the variables Leverage, Marketability, Fixed Assets (Capital Intensity), Intangible Assets, Exports, Firm Size and the States. The factor State and the species of these assets were significant in the models. This confirmed the omitted variable in previous research and justifies the difference of signs of some variables. However, were not determinants of tax assets recognition: profitability and indebtedness (except for the specific case of ICMS). The results show a new approach to recognition of tax assets.

Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade. Påföljden vid undlåtenhet att tillämpa omvänd skattskyldighet är skattetillägg. Utformningen av lagens rekvisit är synnerligen vag. För att omvänd skattskyldighet ska aktualiseras, ska förvärvaren av en byggtjänst vara en sådan förvärvare som själv i sin verksamhet inte endast tillfälligt tillhandahåller byggtjänster eller vara en förvärvare som tillhandahåller förstnämnda förvärvare sådana tjänster. Denna formulering har, i kombination med avsaknaden av praxis på området, resulterat i en avsevärd svårighet att i gränsfallen avgöra om omvänd skattskyldighet ska tillämpas eller inte. Gränsdragningar som är aktuella är bland annat mellan leverans av vara och tillhandahållande av tjänst, mellan byggtjänster och andra tjänster samt mellan att endast tillfälligt tillhandahålla byggtjänster och att mer än tillfälligt göra detta. Därtill kommer bedömningen av hur länge en förvärvare ska anses omfattas av reglerna om denne helt bytt verksamhetsinriktning och inte längre är i byggbranschen. Fråga uppstår också om huruvida det, förvärvare och tillhandahållare emellan, föreligger en upplysnings- respektive undersökningsplikt rörande förvärvarens status. Skatteverket har stor betydelse för utformningen av riktlinjer och för lagens tillämpning, en uppgift som lämpligtvis borde anförtros åt domstolsväsendet. Uppsatsen behandlar gränsdragningsproblem som uppstår till följd av rekvisitens utformning. Dessa leder i sin tur till exempelvis ökad administration och felaktigt debiterad moms. Ur rättsäkerhetsaspekt kan påpekas att den enskilde i gränsfallen har mycket liten möjlighet att förutse beskattningskonsekvensen av en transaktion och tenderar därför att tillämpa omvänd skattskyldighet för säkerhets skull, snarare än för att bedömning gjorts att transaktionen faller inom ramen för tillämpningen av omvänd skattskyldighet. Den rättsosäkerhet som gränsdragningsproblemen för med sig, framstår därför som den mest anmärkningsvärda konsekvensen av rekvisitens utformning. Syftet med uppsatsen är att utreda rättsläget, analysera gränsdragningsproblematiken och att lämna förslag på riktlinjer för vad som kan tänkas vara mer än tillfälliga tillhandahållanden av byggtjänster, för att lättare kunna avgöra om omvänd skattskyldighet ska tillämpas eller inte. Möjliga bedömningsgrunder för att fastställa vad som menas med att inte endast tillfälligt tillhandahålla byggtjänster, anser vi vara regelbundenhet, tjänstens omfattning och tjänstens värde i förhållande till övrig omsättning. Bedömningsgrunderna har sin förankring i Tysklands utformning av reglerna om omvänd skattskyldighet för byggsektorn och i ett av de få uttryck Skatteverket har lämnat för vad som skulle kunna tänkas tjäna som vägledning för vad som ska betraktas som inte endast tillfälligt. / Reverse charge is, since 1 July 2007, applicable in the construction sector. The application comprises the supply of construction services and thus, all delivery of goods is excluded. Only services which, from a general point of view, appear to be construction services fall within the scope of application of reverse charge. Reverse charge mean that the taxable person to whom the supply of services is made is the person liable for Value Added Tax (VAT) instead of the supplier. The purpose of reverse charge is to preclude tax evasion in contractor chains where dishonest contractors supply others with false invoices to serve as a basis for deduction of input VAT. The penalty for not applying reverse charge when obligated is tax fine. The wording of the requisite of the law is remarkably vague. In order for reverse charge to be applicable, the taxable person to whom the construction services are supplied must himself, more than temporarily, supply such services or be a taxable person who supplies such services to such taxable person. The unclear wording, in combination with the lack of case law on the subject, has led to considerable difficulty to determine whether to apply reverse charge or not in borderline cases. Establishing boundaries is necessary when determining whether a transaction constitutes sale of goods or supply of services, construction services or other services as well as when determining what constitutes temporarily respectively more than temporarily supplies of construction services. If a taxable person who supplies construction services changes his business and thus ceases to supply such services, an additional assessment on how long after the change of business the taxable person should be considered to supply construction services must be made. The uncertain conditions also raise the question whether there is a mutual obligation between parties to inform each other of their status when supplying and purchasing constructing services. Swedish Tax Authorities have become the leading maker of guidelines for the application of reverse charge in the construction sector. This is a task best left to the courts. This paper considers problems which emerge because of the wording of the requisites. In turn, these problems lead to an increased level of administration as well as to wrongly collected VAT. It should be noticed, that from the aspect of legal certainty, the individual has very little ability to foresee the taxation consequences of a transaction. Therefore the individual may tend to apply reverse charge to be on the safe side, rather than because it has been established that the transaction fall within the scope of application of reverse charge. This legal uncertainty is the most notable consequence of the wording of the requisites. The aim of this paper is to examine the actual meaning of the law, analyse the problems resulting from the insufficient wording of the requisites, as well as presenting possible guidelines on what should be considered as more than temporarily supplies of construction services. The guidelines aim to facilitate the conclusion on whether or not reverse charge is applicable. Possible grounds of assessment for determining when a taxable person should be considered to more than temporarily supply construction services are regularity, the extent of the construction service, as well as the value of the construction service in comparison to the overall turnover. The grounds of assessment are influenced by the application of reverse charge in German law and by one of the few guiding principles presented by the Swedish Tax Authorities concerning the meaning of the expression more than temporarily.

När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras. Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat. Faktorer som kan vara av betydelse över hur restauranger agerar är företagets storlek och form samt hur konkurrenterna i dess omgivning agerar. / When the Swedish government decided to cut the restaurant VAT January 1st, 2012, was made for the purpose of encouraging the restaurant industry. In turn, the restaurants would choose to lower the prices of meals, hire new employees and eliminate illegal work. When VAT is lowered it releases capital, an additional financial fund. For the restaurants it’s an asset, which they can determine how it should be allocated. This study aims to determine the effects of VAT reduction on the industry and how restaurant owners have chosen to make with the additional funds. The material has been obtained by conducting a survey with restaurant owners, interviewing the restaurant union and the industry association Visita. With starting points in economic theories and previous studies on other VAT reductions, the study shows that restaurant owners have chosen to use the economic funds to create new jobs, lowering meal prices, renovations or to improve profit margins. This indicates that there is dispersion among the opportunities restaurant owners have chosen. Elements that could have importance in the actions of restaurant, is the size and form of the business, and the performance of the competition nearby.

<p>Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade. Påföljden vid undlåtenhet att tillämpa omvänd skattskyldighet är skattetillägg.</p><p>Utformningen av lagens rekvisit är synnerligen vag. För att omvänd skattskyldighet ska aktualiseras, ska förvärvaren av en byggtjänst vara en sådan förvärvare som själv i sin verksamhet inte endast tillfälligt tillhandahåller byggtjänster eller vara en förvärvare som tillhandahåller förstnämnda förvärvare sådana tjänster. Denna formulering har, i kombination med avsaknaden av praxis på området, resulterat i en avsevärd svårighet att i gränsfallen avgöra om omvänd skattskyldighet ska tillämpas eller inte. Gränsdragningar som är aktuella är bland annat mellan leverans av vara och tillhandahållande av tjänst, mellan byggtjänster och andra tjänster samt mellan att endast tillfälligt tillhandahålla byggtjänster och att mer än tillfälligt göra detta. Därtill kommer bedömningen av hur länge en förvärvare ska anses omfattas av reglerna om denne helt bytt verksamhetsinriktning och inte längre är i byggbranschen. Fråga uppstår också om huruvida det, förvärvare och tillhandahållare emellan, föreligger en upplysnings- respektive undersökningsplikt rörande förvärvarens status. Skatteverket har stor betydelse för utformningen av riktlinjer och för lagens tillämpning, en uppgift som lämpligtvis borde anförtros åt domstolsväsendet.</p><p>Uppsatsen behandlar gränsdragningsproblem som uppstår till följd av rekvisitens utformning. Dessa leder i sin tur till exempelvis ökad administration och felaktigt debiterad moms. Ur rättsäkerhetsaspekt kan påpekas att den enskilde i gränsfallen har mycket liten möjlighet att förutse beskattningskonsekvensen av en transaktion och tenderar därför att tillämpa omvänd skattskyldighet för säkerhets skull, snarare än för att bedömning gjorts att transaktionen faller inom ramen för tillämpningen av omvänd skattskyldighet. Den rättsosäkerhet som gränsdragningsproblemen för med sig, framstår därför som den mest anmärkningsvärda konsekvensen av rekvisitens utformning.</p><p>Syftet med uppsatsen är att utreda rättsläget, analysera gränsdragningsproblematiken och att lämna förslag på riktlinjer för vad som kan tänkas vara mer än tillfälliga tillhandahållanden av byggtjänster, för att lättare kunna avgöra om omvänd skattskyldighet ska tillämpas eller inte. Möjliga bedömningsgrunder för att fastställa vad som menas med att inte endast tillfälligt tillhandahålla byggtjänster, anser vi vara regelbundenhet, tjänstens omfattning och tjänstens värde i förhållande till övrig omsättning. Bedömningsgrunderna har sin förankring i Tysklands utformning av reglerna om omvänd skattskyldighet för byggsektorn och i ett av de få uttryck Skatteverket har lämnat för vad som skulle kunna tänkas tjäna som vägledning för vad som ska betraktas som inte endast tillfälligt.</p> / <p>Reverse charge is, since 1 July 2007, applicable in the construction sector. The application comprises the supply of construction services and thus, all delivery of goods is excluded. Only services which, from a general point of view, appear to be construction services fall within the scope of application of reverse charge. Reverse charge mean that the taxable person to whom the supply of services is made is the person liable for Value Added Tax (VAT) instead of the supplier. The purpose of reverse charge is to preclude tax evasion in contractor chains where dishonest contractors supply others with false invoices to serve as a basis for deduction of input VAT. The penalty for not applying reverse charge when obligated is tax fine.</p><p>The wording of the requisite of the law is remarkably vague. In order for reverse charge to be applicable, the taxable person to whom the construction services are supplied must himself, more than temporarily, supply such services or be a taxable person who supplies such services to such taxable person. The unclear wording, in combination with the lack of case law on the subject, has led to considerable difficulty to determine whether to apply reverse charge or not in borderline cases. Establishing boundaries is necessary when determining whether a transaction constitutes sale of goods or supply of services, construction services or other services as well as when determining what constitutes temporarily respectively more than temporarily supplies of construction services. If a taxable person who supplies construction services changes his business and thus ceases to supply such services, an additional assessment on how long after the change of business the taxable person should be considered to supply construction services must be made. The uncertain conditions also raise the question whether there is a mutual obligation between parties to inform each other of their status when supplying and purchasing constructing services. Swedish Tax Authorities have become the leading maker of guidelines for the application of reverse charge in the construction sector. This is a task best left to the courts.</p><p>This paper considers problems which emerge because of the wording of the requisites. In turn, these problems lead to an increased level of administration as well as to wrongly collected VAT. It should be noticed, that from the aspect of legal certainty, the individual has very little ability to foresee the taxation consequences of a transaction. Therefore the individual may tend to apply reverse charge to be on the safe side, rather than because it has been established that the transaction fall within the scope of application of reverse charge. This legal uncertainty is the most notable consequence of the wording of the requisites.</p><p>The aim of this paper is to examine the actual meaning of the law, analyse the problems resulting from the insufficient wording of the requisites, as well as presenting possible guidelines on what should be considered as more than temporarily supplies of construction services. The guidelines aim to facilitate the conclusion on whether or not reverse charge is applicable. Possible grounds of assessment for determining when a taxable person should be considered to more than temporarily supply construction services are regularity, the extent of the construction service, as well as the value of the construction service in comparison to the overall turnover. The grounds of assessment are influenced by the application of reverse charge in German law and by one of the few guiding principles presented by the Swedish Tax Authorities concerning the meaning of the expression more than temporarily.</p>

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]

The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.

A Constituição federal de 1988 determina em seus artigos 158 a 162 quais são as transferências intergovernamentais de receitas fiscais entre os entes federados (União, estados, Distrito Federal e municípios). Uma destas transferências é o repasse de 25% da arrecadação do ICMS dos estados para os municípios denominada Cota-parte do ICMS. Dos 25% do ICMS a serem transferidos, 75% devem ser repassados, proporcionalmente, ao VAF municipal que é o valor adicionado nas operações relativas à circulação de mercadorias e nas prestações de serviços realizadas em seus territórios, mais especificamente, a diferença entre as entradas e saídas de mercadorias e serviços do município. Neste contexto, o objetivo geral desta pesquisa foi analisar a forma de distribuição da Cota-parte do ICMS entre os 853 municípios mineiros, tendo como objeto de estudo principal o repasse baseado no VAF que é regulamentado pela Lei Complementar 63/1990. O período de estudo foi de 2010 a 2013 e a teoria base foi o federalismo e o federalismo fiscal que trata da repartição de receitas fiscais entre os entes federados. Tratouse de uma pesquisa descritiva, quantitativa e documental, realizada a partir dos relatórios disponibilizados pela Secretaria de Estado da Fazenda de MG – SEF/MG, Siconfi/STN e Fundação João Pinheiro – FJP. Foram aplicados os testes estatísticos Análise de Variância em Blocos Casualizados na Estrutura Aninhada ou Hierárquica e o teste Skott-Knott para comparar as estimativas de médias da Cota-parte do ICMS e do VAF entre os municípios e territórios de desenvolvimento. Os resultados destes testes demostraram, por meio dos agrupamentos formados, que não há semelhança entre elas. Para medir o grau de concentração das variáveis foi calculado o Coeficiente de Gini e plotada a Curva de Lorenz e para verificar se existe associação entre as variáveis VAF, PIB e Cota-parte do ICMS foi aplicado o teste Correlação Linear de Spearman. Além destes, foi analisada a composição da receita total dos municípios por meio de gráficos e planilhas eletrônicas. Os resultados da análise da concentração da Cotaparte do ICMS em Minas Gerais revelaram um alto grau de concentração, mesmo sendo incluído no cálculo os 25% repassados aos municípios por meio da aplicação dos critérios redistributivos da Lei 18.030/2009 - Lei Hobin Hood. Revelou-se ainda que a concentração está nos municípios que possuem maior produção de bens e serviços. / The Federal Constitution of 1988 states in its articles 158-162 which are the intergovernmental transfers of tax revenues between the federal agencies (Federal, State, Federal District and Municipalities). One of these transfers is the transfer of 25% of the ICMS collection of states to municipalities called Cota-part of the ICMS. 25% of the ICMS to be transferred, 75% must be transferred proportionally to the municipal VAF, which is the value added in the transactions regarding the circulation of goods and the rendering of services carried out in their territories, more specifically, the difference between the inputs and outputs of goods and services of the Municipality. In this context, the general objective of this research is to analyze the distribution of quota-part of the ICMS among the 853 municipalities of Minas Gerais, being the main object of this study, the transfer based on VAF which is regulated by Complementary Law 63/1990. The study period was from 2010 to 2013 and the base theory was federalism and fiscal federalism which deals with the division of tax revenues between the federal entities. This was a descriptive, quantitative and desk research conducted from reports provided by the State of MG Finance - SEF / MG, Siconfi / STN and João Pinheiro Foundation - FJP. ANOVA statistical tests were applied in randomized blocks in Nested or hierarchical structure and Skott-Knott test to compare the averages of estimates of Cota-part of the ICMS and VAF between municipalities and development of territories. The results of these tests demonstrated by means of groups formed, there is no similarity between them. To measure the degree of concentration of the variables we calculated the Gini coefficient and plotted the Lorenz curve and to investigate the association between VAF variables, GDP and quota-part of the ICMS it was applied linear correlation test of Spearman. In addition, it was analyzed the composition of the total revenue of the municipalities through graphs and spreadsheets. The results of analyzing the concentration of quota-part of the ICMS in Minas Gerais showed a high degree of concentration, even being included in calculating the 25% allocated to municipalities through the implementation of redistributive criteria of Law 18.030 / 2009 - Law Robin Hood. It also revealed that the concentration is in the municipalities that have greater production of goods and services. / Dissertação (Mestrado)

The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.

This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...

This study uses aspects of time series methodology to model and forecast major taxes such as Personal Income Tax (PIT), Corporate Income Tax (CIT), Value Added Tax (VAT) and Total Tax Revenue(TTAXR) in the South African Revenue Service (SARS). The monthly data used for modeling tax revenues of the major taxes was drawn from January 1995 to March 2010 (in sample data) for PIT, VAT and TTAXR. Due to higher volatility and emerging negative values, the CIT monthly data was converted to quarterly data from the rst quarter of 1995 to the rst quarter of 2010. The competing ARIMA/SARIMA and Holt-Winters models were derived, and the resulting model of this study was used to forecast PIT, CIT, VAT and TTAXR for SARS fiscal years 2010/11, 2011/12 and 2012/13. The results show that both the SARIMA and Holt-Winters models perform well in modeling and forecasting PIT and VAT, however the Holt-Winters model outperformed the SARIMA model in modeling and forecasting the more volatile CIT and TTAXR. It is recommended that these methods are used in forecasting future payments, as they are precise about forecasting tax revenues, with minimal errors and fewer model revisions being necessary. / Statistics / M.Sc. (Statistics)