Magister Legum - LLM / The prominent role of cities in contemporary developing countries, especially in South Africa, purposively cannot be overstated. Home to 40 per cent of South Africa’s population and accounting for 63 per cent of the national gross domestic product (GDP), cities, in the words of the former Minister of Finance Malusi Gigaba, ‘are at heart of the national economy.’ Yet, despite being at the epicentre of the national economy, cities in the form of metropolitan municipalities (Category A), also known as ‘self-standing municipalities', face a significant mismatch between their expenditure responsibilities and revenue sources.5 Not unique to South African cities, this mismatch, notoriously known as the ‘fiscal gap’ or ‘fiscal imbalance’, arises when own revenue sources such as, property rates, user charges, levies and other taxes available to cities, are inadequate to meet their expenditures.

Bakalauro baigiamajame darbe analizuojami mokesčių teoriniai pagrindai, mokesčių našta ir jos poveikis verslui. Teoriniu aspektu išsamiau nagrinėjami trys pagrindiniai mokesčiai (PVM, pelno mokestis, akcizai) Lietuvos statistikos departamento duomenimis turintys didžiausią lyginamąjį svorį visų Lietuvos verslo subjektų sumokėtų mokesčių sumoje, aptariama jų tarifų pokyčių galima įtaka veiklos rezultatams. Empirinėje darbo dalyje atlikta 2005-2009 m. Lietuvos verslo subjektų sumokėtų mokesčių dinaminė ir struktūrinė analizė, nagrinėjama mokesčių naštos rodiklio dinamika. Tiriama, kaip daugiausiai 2009 metais kitę mokestinių dydžių tarifai (pelno mokesčio, PVM, kuro akcizas) įtakojo šių mokesčių mokėjimą. Pritaikius daugialypę regresinę analizę analizuojama pelno mokesčio tarifo pokyčių įtaka įmonių materialinėms investicijoms. Nagrinėjama, ar PVM tarifo pokyčiai turėjo įtakos Lietuvos įmonių pardavimo pajamų pokyčiams, aiškinamasi ar dėl mokesčių tarifų pokyčių pakitusi bendra mokesčių našta galėjo lemti išaugusį pradėtų bankroto procesų skaičių Lietuvoje. / In the final bachelor’s work theoretical elements of taxes are analyzed, as well as burden of taxes and its effect to business. Three main taxes (VAT, income tax, excises) which have the largest specific influence among all paid taxes of Lithuania business subjects according to information of Lithuania department of statistics are analyzed in details in theoretical aspect. It is discussed the possible influence of their rate changes. In the empirical part of this work dynamic and structural analysis of Lithuania business subjects paid taxes in 2005-2009 is done, dynamic of rate tax burden is analyzed. It is discussed how the tax rates which had the biggest changes (income tax, VAT) in 2009 influenced payment of these taxes. Adapting multiple regression analysis influence of tax rate changes to material investments of companies is analyzed. Also it is analyzed whether changes of VAT rate had influence on Lithuania companies’ income of market changes or not, it is explored whether altered total tax burden could determine increased number of started bankrupt processes in Lithuania or not.

Currently, there are two ways to structure the sale of a business. The first is the sale of the ownership of the business, and second, the sale of its assets. The structure of the sale, by way of its ownership or by way of its assets, can have varying and complex tax consequences, and should be an important consideration during negotiations between the seller and purchaser of the business. The purchaser and the seller, in order to minimise tax consequences, should carefully consider the tax payable, flowing from the sale of the business, but often fail to do so because of the complex nature of current tax legislation. My own experience, as a practising accountant and tax practitioner, has been that when faced with complex tax legislation, the seller and the purchaser of a business often choose to ignore this aspect of the sale during negotiations. Those who have attempted to establish the tax consequences of the sale of a business during negotiations have been discouraged by the lack of a practical means to assist them in doing so. Consequently, I have undertaken a conceptual analysis and interpretation of South African tax legislation, interpretations of such legislation by the Court and other related matters with a view to examining, determining and summarising the tax consequences of the sale of a business in a practical manner, and thereby provide the seller and the purchaser with a practical means to assist them in determining the optimal structure for the sale of the business.

The thesis deals with legal regulations of income taxation of business companies in the Czech Republic and the Federal Republic of Germany. The main objective of the thesis is to analyze relevant Czech and German legal provisions and to compare the law through the structure of the thesis and a brief summary. The thesis is divided into an introduction, a conclusion and six chapters. The first chapter is concerned with an income tax in the Czech Republic, the second one with an international double taxation and the next three chapters with an income taxation of business companies in Germany. The last one summarizes some of the differences between the legal regulations and offers a tax calculation according to German law. The systems of income taxation of business companies in the Czech Republic and the Federal Republic of Germany show both differences and similarities. The most significant differences rest in greater tax burden of business companies in Germany and the existence of so called solidarity surcharge (Solidaritätszuschlag) and the business tax (Gewerbesteuer). Powered by TCPDF (www.tcpdf.org)

租稅的徵免之於大眾傳播媒體，正如載舟之水，亦能覆舟。在現代民主社會，各國政府為了鼓勵民眾消費大眾傳播媒體產出，扶助媒體發展，莫不以營業稅免稅為手段，介入媒介經濟。值此之際，如何讓營業稅的徵免能夠恰如其份地達成目標，又不至於對新聞自由造成妨害，則是一個傳播法律研究上饒富趣味的問題。大眾傳播媒體營業稅徵免並不是單一的法律問題，也不能獨立於媒體所處的社會、政治、經濟環境來觀察。尤其在媒體免稅的理由及目的的研究上，必須結合傳播理論、經濟學以及財政學，以鋪陳出媒體免稅之基礎理論。簡言之，大眾傳播媒體營業稅免稅之理由是因為媒體具有外部利益，因此具有營業稅免稅之必要，其目的在於減輕閱聽人的租稅負擔。至於在免稅的範圍上，因為媒體市場具有「雙元產品市場」的性質，則必須釐清免稅之範圍應當與媒體與閱聽人直接發生對價關係的項目為限，並不及於廣告及其他營業項目。在營業稅法討論上，則分別以法意解釋，目的解釋、合憲解釋與比較解釋，探討現行法律中有關媒體營業稅徵免的目的、範圍及階段之規定是否妥適。透過法意解釋，可以發現過去立法者與稅務機關並未認清媒體免稅之目的。所以在進行營業稅法之解釋上，應特重目的解釋，方不至在解釋上發生混淆。我國憲法揭示之「租稅法律主義」以及憲法基本權限制，都是媒體營業稅徵免法律不得牴觸者。除了透過上述解釋方法外，為求全面性檢討我國現行法免稅範圍的妥當性，以及對傳播新科技的適應，尚透過法律比較解釋，比較美國、英國、德國以及法國之媒介制度以及租稅法規，以求瞭解大眾傳播媒體營業稅徵免法制的全貌。

Made available in DSpace on 2014-12-17T14:27:27Z (GMT). No. of bitstreams: 1 MarlieteLS_DISSERT.pdf: 1263997 bytes, checksum: ab10957ba9cb9c6dd35501c519eb56c6 (MD5) Previous issue date: 2013-08-29 / Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act / Planejamento fiscal ? um tema que vem ganhando relev?ncia no Direito Tribut?rio. A presente disserta??o tem por objetivo abordar os crit?rios e limites para a desqualifica??o dos atos e neg?cios jur?dicos pela Administra??o fiscal. Atos e neg?cios jur?dicos resultantes das condutas dos contribuintes que procuram diminuir o crescente aumento da carga tribut?ria, utilizando meios para reduzir o seu ?nus e aumentar as possibilidades de sucesso na atividade econ?mica, sem, no entanto, violar a lei na persecu??o de pagar menos tributo. Por outro lado, a Administra??o fiscal, por meio de seus ?rg?os, desejando o aumento da arrecada??o dos tributos para fazer frente a determinados setores do Estado, com n?tido prop?sito de impedir que o contribuinte organize a sua atividade e estruture seus neg?cios de forma mais eficiente poss?vel, elaborou anteprojeto do qual restou promulgada a Lei Complementar n? 104, de 10.02.2001, que inseriu o par?grafo ?nico do artigo 116 do C?digo Tribut?rio Nacional, autorizando a desconsidera??o, pela autoridade administrativa fiscal, de atos e neg?cios jur?dicos praticados com a finalidade de dissimular a ocorr?ncia de fato gerador do tributo ou a natureza dos elementos constitutivos da obriga??o, observados os procedimentos a serem estabelecidos em lei ordin?ria . Nossa inten??o foi identificar os crit?rios e limites para a desconsidera??o dos atos e neg?cios jur?dicos pela administra??o fiscal, assinalando alguns instrumentos admiss?veis a atua??o da Administra??o Fiscal que qualifique a desconsiderar os atos e neg?cios do contribuinte, alegando apenas que houve uma economia nos custos do tributo pelo ato praticado pelo contribuinte

This study investigates two specific types of transactions---source of profits and real property gains---in the Hong Kong tax context as well as how the structure of transactions with tax implications affects taxpayers' and stakeholders' decisions in the context of taxation management. Effective tax planning, among other factors, requires the tax planner who makes investment and financing decisions to consider not only explicit taxes but also implicit taxes [Scholes and Wolfson (SW), 1992; 2002]. This study has two main objectives. First, using 73 and 161 published legal case decisions on locality of profits and gains from real property transactions respectively, this study runs binary logit tests to examine the relative significance of the major factors contributing to judicial decisions on locality of profits and gains from real property transactions. As such, it provides business managers with empirical evidence and insightful thoughts on gaining a proper understanding of the structure of business transactions for the purposes of taxation management. Second, it extensively reviews the corporate tax structure in the Asia-Pacific region, international corporate tax research, and the implicit taxes theories, thereby providing the institutional setting for the above empirical work. The empirical results indicate that the factor, "location of services/work rendered" is exceptionally positive and significant to judicial decisions on source of profits; three factors, namely "financial ability of taxpayer", "circumstances leading to disposal", and "stated or actual intention at time of acquisition of subject property" are statistically significant to judicial decisions on gains from real property transactions. The results of both are robust to the two logit models. / Cheung Kowk Chun. / "May 2004." / Adviser: Zhaodong Jiang. / Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1438. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2004. / Includes bibliographical references (p. 237-260). / Available also through the Internet via Current research @ Chinese University of Hong Kong under title: Taxation management and the structure of transactions evidences of source of profits and real property gains. An implicit tax perspective (China) / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest dissertations and theses, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese. / School code: 1307.

我國營業稅課稅資料處理，由於財稅當局之重視，近年來不斷的研究與改進，如試辦 電腦處理課稅資料、更新營業稅服務區制度等，已促使急速趨向於現代科學化。 由於我國實施統一發票制度，加以稅務機構組織體系未能劃一，課稅資料處理上尤其 對進貨、銷貨勾稽上，未能達到系統化之稽核功能；又因工商界會計制度不甚健全， 國民租稅教育不夠，如是虛設行號、地下工廠等逃稅圖利等情事再發，如何強化課稅 資料處理以防杜逃漏，實為刻不容緩之要務。 營業稅課稅資料之影響，依據六十四會計年度之稅收分析，直接有關連者為營業稅、 印花稅、貨物稅、娛樂稅、筵度稅、營利事業所得稅之全部及綜合所得稅之五○％， 合計占總稅收之四○．五五％（表一之１），足證對財政收入影響甚巨。間接亦可促 使所得分配公平、產業結構合理，因此努力於營業課稅資料之處理，可產生多種效益 。 我國現行營業稅、印花稅及貨物稅等間接稅，常有重複課稅稅負滾積現象，對經濟發 展不無阻礙。前賦改會曾於民國五十八年聘請國內外專家研擬加值型營業稅，以期改 革，其所以遲遲尚未實行，除了顧慮物價波動外，另一重要的因素乃為我國現行營業 稅課稅資料之處理尚難發揮稽核功能，實施新稅，條件欠缺，難臻理想，所以課稅資 料處理之研究工作，益形重要矣。 本研究論文共分為五章：第一章「緒論」，以研究動機權作本文之前導。第二節「營 業稅之理論分析」，先說明營業稅之性質，再就租稅負擔、稅收彈性、資源配置等對 於直接稅與間接稅孰劣孰優問題加以探討，從理論上觀察間接稅並非惡稅，我國現行 營業稅或擬議中加值型營業稅均屬間接稅，在現階段仍占很重要的地位。 第二音「我國營業稅之現狀及檢討」，第一節「我國營業稅之現狀」，除了很扼要說 明營業稅之課徵範圍及對象，課徵標的及稅率結構，課徵方法外，特別加重探討「更 新營業稅服務區制度」及「運用電腦處理營業稅課稅資料」，以配合稅務行政之改革 。第二節「我國營業稅之檢討」，分成重複課稅問題、營業稅之逃漏問題、虛設行號 問題、統一發票問題、課徵標的及稅率結構問題，及課徵技術問題就實務上提出檢討 ，以作為改進之參考。 第三章「營業稅課稅資料處理」，為本論文之重心。份量較多。第一節「概述」、第 二節「我國營業稅課稅資料之分類」，分稅籍管理資料及一般課稅資料二大類。依據 實務作精密之規劃。第三節「我國營業稅課稅資料處理方法」，首先從課稅資料之處 理程序：搜集、整理、通報、查核及納稅分析等加以圖示並說明，以瞭解全貌其次對 試辦運用電腦處理營業稅課稅資料之情形，亦作詳細解說。第四節「各國有關課稅資 料處理之比較」，依次介紹比利時、丹麥、西德、愛爾蘭及美國等先進國家之稽徵方 法，並繪製比較表分析，從而檢討我國制度之得失。第五節「我國營業稅課稅資料處 理之檢討」，先從課稅資料處理方面除依處理程序逐項檢討外，並配合台北市稅捐稽 徵處六十三會計年度課稅資料查核運用情形報告表作實證分析。其次對運用電腦處理 課稅資料方面，亦參照桃園縣稅捐稽徵處試辦結果之統計資料為佐證，加以檢討分析 。 第四章「改進建議」，依據以上研究心得，就營業稅課稅資料處理方面，試擬改進辦 法，以供財稅當局參考。並將擬議中加值型營業稅課稅資料處理計劃作扼要之說明及 提供建議。 第五章「結論」，將前述各部份作一總結。

Diploma thesis "Tax Havens in Europe- Case Study" analyses offshore business in Europe at the turn of years 2017 and 2018 from legal and economic perspective. The first chapter is an introduction to tax havens. The second chapter clarifies legal regulations of offshore business in Europe. The third chapter applies theoretical knowledge from previous chapters in a case study.

A cette époque de crises économiques internationales, de mondialisation et d’ouverture des marchés, la micro-entreprise apparaît plus que jamais comme une arme d'anti-crise et de création d'emplois. Dans ce contexte, les outils juridiques s'avèrent être le meilleur moyen pour accomplir ces objectifs. Ces outils sont principalement composés du droit des sociétés et des entreprises, du droit de la sécurité sociale et du droit fiscal. Cependant, ils ne sont pas les mêmes en France qu'au Liban. En effet, les législations de ces deux pays ont pendant longtemps porté des conceptions juridiques similaires. Or, depuis une vingtaine d'années le droit français a commencé à prendre un rythme d’évolution accéléré suite à l’influence exercé par le droit continental européen dans le cadre de l’harmonisation européenne. Ainsi, il s’agit d’intégrer les évolutions du droit français dans le droit libanais. Toutefois, le droit français connaît lui même plusieurs imperfections. C’est pourquoi un regard porté sur les législations appartenant à un autre système juridique que celui du « Droit civil », notamment sur celles appartenant à la famille de la « Common Law », pourrait apporter des solutions originales aux limites des droits français et libanais. Par conséquent, cette contribution vise à trouver des remèdes aux lacunes juridiques existantes en matière de micro-entreprise en France et au Liban et à élaborer de nouveaux moyens de la promouvoir. / At this time of international economic crises, globalization and open markets, the micro-enterprise appears more than ever as a weapon of anti-crisis and job creation. In this context, the legal tools are proving to be the best way to achieve these goals. These tools are mainly composed of company and corporate laws, social security law and tax law. However, they vary from France to Lebanon. Even though, for a long time, the legislations of both countries have carried similar legal concepts. Yet, for more than twenty years now French law has begun taking an accelerated pace of evolution, due to the influence of the European continental law in the context of European harmonization. Thus, the objective is to incorporate the French law evolutions in the Lebanese law. However, the French law suffers of several imperfections, this is why a glance at the legislations of other legal systems than the “Civil law”, in particular those of “Common law”, could provide original solutions to the limits of French and Lebanese law. Therefore, this paper aims to find cures for existing legal loopholes concerning the micro-enterprise in France and Lebanon and to develop new ways to promote it.