Thesis (doctoral)--Universität, Münster, 2007. / Includes bibliographical references (p. 407-444).

SARS has issued a draft interpretation note dealing with the deductibility of expenditure and losses arising from embezzlement and theft by employees noting that it is not prepared to accept, as a general proposition, that embezzlement and theft by senior managers have become a risk which is inseparable from business. There is however another view that is in direct contradiction with SARS. An analysis of global fraud surveys reveal that senior employee fraud is on the increase. In South Africa, criminal cases against senior employees in the private and public sector indicate that their behaviour can lead to an expectation of theft, fraud or embezzlement at that level of employees. The tests developed by the courts for the deduction of expenditure or losses in terms of the general deduction formula require that such expenditure or loss be attached to the performance of a business operation bona fide performed for the purpose of earning income and will be deductible whether such expenditure or losses are necessary for its performance or attached to it by chance. It is submitted that the increase in fraud and behaviour of senior employees noted in the criminal courts have resulted in a change in the economic environment supporting the contention that theft, fraud or embezzlement are an inherent risk to business in South Africa. In addition, global precedence supports the view that senior employee defalcations are deductible but only to the extent that the perpetrator is not in a proprietor or shareholder role. SARS therefore appears to be turning a blind eye to the risk of theft, fraud or embezzlement by senior employees but there is sufficient evidence to support a taxpayer wishing to claim a deduction for such loss. In light of international precedence, National Treasury should enact legislation allowing a deduction or alternatively, SARS should align its view with such precedence.

Orientadores: Cristiano Morini, Luís Antonio de Santa-Eulalia / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Aplicadas / Made available in DSpace on 2018-08-27T16:46:50Z (GMT). No. of bitstreams: 1 Ferreira_YuridaCunha_M.pdf: 2095505 bytes, checksum: e777d90d6317bbff27c249d1a35f1314 (MD5) Previous issue date: 2015 / Resumo: A Aduana (ou alfândega) é um elo da cadeia internacional de suprimentos com a função de controlar a entrada e a saída de mercadorias de um país. A transposição de mercadorias pelas fronteiras está diretamente relacionada aos processos aduaneiros. Medidas de facilitação comercial objetivam tornar o controle da Aduana mais simplificado e efetivo, tornando a cadeia de suprimentos mais fluida e segura. Iniciativas como a utilização de laudos de imagens dos escâneres de raio-X, os programas de facilitação comercial, como o Despacho Aduaneiro Expresso (Linha Azul), e metas de desempenho para servidores aduaneiros podem ser citadas como medidas de facilitação comercial. O objetivo desta pesquisa é analisar o impacto dessas medidas de facilitação comercial na Aduana brasileira, em relação aos diversos tempos que impactam o fluxo de importação. Não existem estudos nas literaturas científica e profissional que analisem quantitativamente os impactos dessas medidas de facilitação comercial no Brasil. Caracterizada pelo método de pesquisa explicativa de natureza experimental, por meio da ferramenta de simulação de eventos discretos, foi desenvolvido um Projeto de Experimentos Fatorial 2^k Completo. O objeto do estudo experimental foi aplicado no fluxo de importação aérea no Aeroporto Internacional de Viracopos, Campinas. Os dados utilizados são originários dos sistemas TECAPLUS e MANTRA e de entrevistas com experts. Durante o desenvolvimento da pesquisa, diversos especialistas da área de comércio exterior estiveram envolvidos, desde a formulação do problema à validação do modelo computacional. Os resultados obtidos nas rodadas de simulação indicam uma melhoria progressiva do sistema simulado em todos os indicadores de desempenho entre o status quo e o cenário de melhor performance. A análise de contrastes dos fatores indica que: o aumento de empresas habilitadas em programas de facilitação comercial (Linha Azul) diminui o tempo médio geral de desembaraço aduaneiro; a utilização de laudos de imagens dos escâneres de raio-X melhora o desempenho de todos os indicadores relacionados à previsibilidade e ao tempo de desembaraço das empresas habilitadas no Despacho Aduaneiro Expresso; e, metas de desempenho para auditores-fiscais da Receita Federal contribui para o aumento da previsibilidade do sistema. Os resultados obtidos indicam melhorias que podem contribuir para ganhos de competitividade para o Brasil / Abstract: Customs is an international supply chain link with the role of controlling goods entries and exits of the country. The cross border of goods is strictly related to customs process. Trade facilitation measures aim to turn Customs control more simplified and effective, turning the supply chain more fluid and secure. Initiatives as the use of X-ray screening images report, the trade facilitation programs, as Express Customs Clearance (Blue Line), and performance goals to customs workers can be indicated as trade facilitation measures. The purpose of this research is to analyse the trade facilitation measures impacts on Brazilian Customs in relation to different times which impact the import flow. There are not studies in professional and scientific literature that make a quantitative analysis about these trade facilitation measures on Brazil. Featured by explanatory research method of experimental nature, by discrete-event simulation, was performed a 2^k Complete Factorial Experimental Design. The study object was applied on air import flow in International Airport of Viracopos, Campinas. The data are from TECAPLUS and MANTRA systems and from interviews with experts. During the development of this research, plenty trade international experts were involved, since problem formulation until computational model verification. The reached results in simulation runs show a progressive improvement in simulated system in all performance indicators between status quo and the best performance scenario. The factors contrasts analysis shows: raising enterprises in trade facilitation programs (Blue Line) decreases general average time of customs clearance; using X-ray screening images report improves all performance indicators related to predictability and to customs clearance time of enterprises qualified in Express Customs Clearance; and, performance goals to Federal Revenue auditors contribute to increase system predictability. The reached results point out improvements that may provide competitiveness gains to Brazil / Mestrado / Pesquisa Operacional / Mestre em Pesquisa Operacional

Thesis (M.M.S.-Res.)--University of Wollongong, 2007. / Typescript. Includes bibliographical references: leaf 135-149.

Diploma work called "E-customs'systems and projects and their implementation in the Customs administration of the Czech Republic" is intended to provide interested parties with an overview of systems, projects and key issues related to the evolution of the European electronic customs initiative and the present state of play especially in the Czech Customs administration. Subject of e-Customs is a collection of information customs systems and projects in order to exchange data and communicate between the customs and economic operators in a secure manner. Systems and project of e-Customs are set up in the individual parts of the present work with the stress of the link to legal, operational and technological instruments, both at Community and national level to allow for an efficient implementation of electronic customs systems. The work includes evaluation of the successfully launched and today stable transit and export systems and recommendation to accept measures leading to higher efficiency from the side of the Czech customs administration. The work is a sufficient information source of the e-Customs programme devoted not only to employees of the Czech Customs administration, but to all subjects related to customs procedures.

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

In this study an attempt is made to explore the individual-organization interface -- i.e., the nature of the relationship that prevails between an organization and its members -- and determine its effects upon such outcome variables as job satisfaction, instrumentality belief and work performance. Attributes of the individual (human needs) and the organization (dimensions of organizational climate), when combined, are hypothesized to influence this interface. This investigation is based upon a sample of fourteen shipping agencies drawen from among some agencies within the Durban Customs Clearing and Forwarding Industry. Agencies in this sample are divided into two broad categories, namely members and non members of the Durban Forwarders Association. Two hundred and eighty-three managerial and clerical employees from these agencies participated in this study. Scales designed to measure a set of work related needs, organizational climate, job satisfaction, instrumentality belief and work performance are administered to groups of employees from each of the participating agencies. These scales, except for that measuring organizational climate, are subject to a statistical procedure designed to calculate reliability. Only the scales that satisfy a minimum requirement of seventy percent for reliability are used in any further analysis. A factor analysis is carried out on the refined data for the scale of work related needs. Four factors emerged, surgency, passivity, assertiveness and financial incentive. The need indices together with these factors are intercorrelated using a Pearson's Product Moment Correlation. The results show that there are distinctly different patterns of organizational climate prevailing in member and non member organizations. Member agencies tend to be affiliation orientated; non member agencies, achievement orientated. A multivariate analysis is repeatedly calculated to identify the need-climate combinations that are related to one or more of the outcome variables. Canonical correlation is then employed to calculate the variance explained by each group of combination variables. The results show that the outcome variables explain approximately eighteen percent of the total variance in the data. In conclusion it is suggested that more research be undertaken using different sets of outcome variables to establish grounds for comparing the results of similar studies. It is further suggested that research of the nature can be used by an Organization Development Consultant as a diagnostic tool for the purpose of assessing the relationship that prevails between the individual and the organization. / Thesis (M.A.)-University of Natal, Durban. 1986.

The dissertation deals with the history of financial management in the current borders of the region of České Budějovice from 1918 to the present day. It is focused only to the sphere of tax and customs administration because of the topic breadth. The purpose of this dissertation is to find and analyse the current organization of tax administration.

El presente trabajo de investigación busca Identificar de qué manera afecta el congestionamiento causado por la demora en la disposición de mercancías en Abandono y/o inmovilizadas a los Depósitos Temporales autorizados por la SUNAT en la Intendencia Aduana Marítima del Callao, en el 2019; para ese efecto nuestro estudio se divide en cuatro (4) capítulos, los cuales son detallados a continuación: El primer capítulo se centra en el plan de investigación, por medio del cual planteamos la situación problemática, los problemas, los objetivos principales y específicos; y la formulación de la hipótesis de trabajo de la investigación. El segundo capítulo da a conocer los antecedentes de la investigación nacionales e internacionales, el marco conceptual y el análisis del sector a investigar. El tercer capítulo se centra en la metodología de la investigación, donde detallamos el tipo, propósito, categorías, delimitaciones, diseño de la investigación y tamaño de muestra. Asimismo, en este capítulo desarrollamos las entrevistas de profundidad, las cuales serán de utilidad para el recojo de información. Finalmente, el cuarto capítulo se enfoca en el análisis y discusión de resultados de nuestra investigación para así encontrar los hallazgos y realizar tanto las conclusiones como las recomendaciones finales por medio del análisis de documentos y de la información obtenida mediante las entrevistas de profundidad desarrolladas en nuestro estudio. / This research work seeks to identify how the congestion caused by the delay in the disposal of goods in Abandonment and/or immobilized in the Temporary Deposits authorized by SUNAT in the Callao Maritime Customs Administration, until 2019; therefore, our study is divided into four (4) chapters, which are detailed below. The first chapter focuses on the research plan, through which we pose the question, the problem and the objectives, both main and specific, and the formulation of the initial research hypothesis. The second chapter discloses the research background, both national and international, and the conceptual framework, and the analysis of the sector to be investigated. The third chapter focuses on the research methodology, where we detail the type, purpose, categories, delimitation, design and sample size of the research. Likewise, in this chapter we develop in-depth interviews, which will be useful for gathering information. Finally, the fourth chapter focuses on the analysis and discussion of the results of our research in order to find the findings and make both the conclusions and the final recommendations through the analysis of documents and the information obtained through the in-depth interviews carried out in our study. / Tesis

This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.