Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)

A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo capítulo dedicar-se-á ao exame do princípio da capacidade contributiva, especialmente no que concerne a sua eficácia e aplicabilidade no ordenamento jurídico brasileiro. Na última parte do trabalho, perscrutar-se-ão os pressupostos e limites para a tributação da capacidade contributiva na substituição tributária “para frente” no ICMS. Neste intuito, serão examinadas a necessidade de vinculação do substituto legal tributário com o fato imponível e com o destinatário legal do tributo, para que ocorra a repercussão do ônus tributário dos valores recolhidos em substituição, e as restrições impostas ao legislador para presunção de base de cálculo na substituição tributária “para frente”. / The use of the forward taxation substitution technique in the state value-added tax on services and circulation of goods (“ICMS”) – and its conformity with the Ability-to-pay Principle are the aim of this paper. Firstly, this study attempts to trace the outlines of the progressive taxation substitution within the assumptions of passive tax subjection, also composing a history of legislative and jurisprudential precedents on the matter. The Second chapter is intended to examine the Ability-to-pay Principle, especially regarding its effectiveness and enforcement under the Brazilian Legal System. In the last part of the work, the assumptions and the limits regarding the ability to pay taxes are analyzed in relation to the progressive taxation substitution on state value-added tax on services and circulation of goods (ICMS). To this end, this study examines the need to link the tax legal substitute with the enforceable fact and the tax legal recipient, so that the impact of the tax burden of the amounts paid in substitution occurs, as well as the need to link the restrictions imposed on the legislator for the presumed calculation basis on the progressive taxation substitution.

Tax is mandatory payment which is written in the law. Taxes are gathered in public budget. Public badget is ineffective and non ? equivalent. It is unilateral obligatory. Payer has no right to get money back from this system. Taxes are good for gathering money for needs of states and for stimulation of household behavior and firm behavior. Target of it is to remove defficiencies of economy.

In the first part of this thesis is characterised VAT, is mentioned its principle, basic terms. Then is characterised reverse charge system on the level Directive 2006/112/ES principle, reasons for implementation, application in the Czech republic, etc. The second part of this thesis is described the system reverse charge in civil engineering in detail. There are mentioned principles of uses. Then are analysed problems, advantages and disadvantages related to this system of taxation. These aspects evaluated the subjects of taxation a electrician, a joiner and construction company (from viewpoint customer and supplier) and tax administrator.

The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.

This thesis deals with the problems of corporate income tax and tax value added by a legal person, which was not founded for the purpose of business. In the first section of the theoretical part I first focused on the meaning of a non-profit organization. Then I describe the specifics of the corporate income tax, which apply to non-profit organizations. In the third part of the literature review I describe the value added tax. First I define the difference between a taxable and a person identified to the tax, then I explain what items are object of the tax and what belongs to the tax base. In the practical part I observe the impact of income tax and the impact of VAT on specific non-profit entity which operates the secondary economic activity and tax payer of VAT.

The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.

The diploma paper treat of problems tax strokes upon consumer´s expenses of selected earnings groups of household. Opening section is dedicated to historical development of consumer taxes in segmentation whereon value added tax and particular consumer´s taxes, which are below analyse in theorist part together with determination of living and subsistence level and presentation of receipts and expenditures condition of citizen Czech Republic in selected interval including detailed analysis of consumer´s expenses of selected household representatives. The practical part includes comparing of taxes impact upon consumer´s expense quite three receipts group of household, within them is separately given the progressive of value added tax and particular consumer´s taxes, whose sum determine total charge of consumer´s expense each household from consumer´s taxes. The goal of diploma work is assessment the strokes of consumer´s taxes upon selected earnings groups of household leading to generalization of achieved results.

A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo capítulo dedicar-se-á ao exame do princípio da capacidade contributiva, especialmente no que concerne a sua eficácia e aplicabilidade no ordenamento jurídico brasileiro. Na última parte do trabalho, perscrutar-se-ão os pressupostos e limites para a tributação da capacidade contributiva na substituição tributária “para frente” no ICMS. Neste intuito, serão examinadas a necessidade de vinculação do substituto legal tributário com o fato imponível e com o destinatário legal do tributo, para que ocorra a repercussão do ônus tributário dos valores recolhidos em substituição, e as restrições impostas ao legislador para presunção de base de cálculo na substituição tributária “para frente”. / The use of the forward taxation substitution technique in the state value-added tax on services and circulation of goods (“ICMS”) – and its conformity with the Ability-to-pay Principle are the aim of this paper. Firstly, this study attempts to trace the outlines of the progressive taxation substitution within the assumptions of passive tax subjection, also composing a history of legislative and jurisprudential precedents on the matter. The Second chapter is intended to examine the Ability-to-pay Principle, especially regarding its effectiveness and enforcement under the Brazilian Legal System. In the last part of the work, the assumptions and the limits regarding the ability to pay taxes are analyzed in relation to the progressive taxation substitution on state value-added tax on services and circulation of goods (ICMS). To this end, this study examines the need to link the tax legal substitute with the enforceable fact and the tax legal recipient, so that the impact of the tax burden of the amounts paid in substitution occurs, as well as the need to link the restrictions imposed on the legislator for the presumed calculation basis on the progressive taxation substitution.

Peru's reality should be analyzed carefully inorder to understand the situation in which most Peruvians actually are. It is of particular relevance to understand the role that the State and the tax system developed in it have in the country’s economy. A well known Peruvian economist analyzes Peru’s economic situation through the comparison benchmark countries that are somehow very influent on us. It is through a deep approach that the interviewee schemes the main issues of our country and enables to make proposals based on its reality, as well  as to make some projections about the country’s future. / La realidad del Perú es una que debe analizarse con detenimiento, para así poder entender la situación en la que verdaderamente se encuentranlos peruanos. Es de especial relevancia entender el rol que el Estado y el manejo tributario tienen en la economía del país. Por este motivo, en la presente entrevista se evalúa la situación económica en la que se halla el Perú, en comparación a otros países referentes e influyentes en nuestra economía. Es a partir de una aproximación profunda que el entrevistado esquematiza los problemas principales, plantea propuestas de desarrollo y, además, realiza ciertas proyecciones sobre el futuro del país.