The arrival of the Internet and the World Wide Web has had a radical impact on commerce and people’s ability to interact virtually. Through these channels various new methods of earning income have been created. Income earned virtually creates a new type of commerce not previously envisioned whilst the South African Income Tax Act was drawn up. The revenue earned is, however. encompassed in the Act. South African residents have as a result entered the taxation net of the South African Revenue Services without understanding the full implications of being taxed. Of particular importance are the deductions available to residents whose incomes are earned through virtual worlds. The various deductions available in the South African Income Tax Act do not specifically deal with the expenses incurred in the production of virtual world income. South Africans are thus exposed to taxation implications not fully explored by the South African Revenue Services nor the general public. The public needs guidance on this matter and the South African Revenue Services needs further research to be conducted in this area. The study revealed that deductions would be allowed against taxable income earned through conducting virtual world commerce. The general deduction formula should be applied to all expenses. Capital expenses should be researched further, for application in terms of the Act. However, it appears that the Act can be applied to non- capital expenses incurred for trading in virtual worlds. AFRIKAANS : Die aankoms van die Internet en die Wêreldwye Web het reeds ‘n geweldige impak op die handle en mense se vermoëns om virtueel in wisselwerking te wees. Deur middle van hierdie kanale het verskeie nuwe metodes onstaan om ‘n inkomste te verdien. ‘n Inkomste wat virtueel verdien word, skep ‘n nuwe sort handle waarvoor daar geen voorsiening gemaak is toe die Inkomste Belastingswetgewing opgestel is. Die inkomste wat verdien word is wel binne die bestek van die Wetgewing. Suid-Afrikaanse inwoners val dus binne die belastingsnet van die Suid-Afrikaanse Inkomste Dienste sonder om die volle implikasies van die belasting te begryp. Van besondere belang is die belastingsaftrekkings wat vir inwoners, wie se inkomste in die virtuele wêreld verdien word, beskikbaar is. Die verskeie aftrekkings beskikbaar in die Suid-Afrikaanse Inkomste Belastingswetgewing maak nie spesifiek voorsiening vir die uitgawes wat aangegaan word terwyl ‘n inkomste in die virtuele wêreld verdien word nie. Suid Afrikaners word duw aan belastingsgevolge blootgestel wat nie ten volle deur die Suid-Afrikaanse Inkomste Dienste, of die algemene publiek verken is nie. Die publiek het leiding in die opsig nodig en die Suid-Afrikaanse Inkomste Dienste benodig verdere navorsing in die verband. Die studie toon dat aftrekkings toegelaat sou word teen belasbare inkomste wat verdien word, deur handel in die virtuele wêreld te dryf. ‘n Algemene formule moet op alle uigawes toegepas word. Kapitale uitgawes moet verder nagevors word vir toepassing op die Wetgewing. Nieteenstaande, wil dit voorkom dat die Wetgewing op nie-kapitale uitgawes wat in die proses van handel dryf in die virtuele wêreld, toegepas kan word. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Moodley, T 2011, A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112031 / > F12/4/163/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.

Diploma thesis is focused on tax deduction of vocational education. The thesis analyses reasons for the introduction of tax deduction. These were for example trends in education in the Czech republic after year 1993, as well as employers´ demand on skilled employees. Beside the description of legislation of tax deduction of vocational education, diploma thesis describes how the vocational education is supported abroad. The last part of diploma thesis analyses employers´ opinions on tax deduction of vocational education, that were obtained from questionnaire.

The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.

This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.

The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.

This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.

[pt] O objetivo do presente texto é demonstrar a impossibilidade da dedução tanto da finitude quanto do movimento no sistema da Ética de Spinoza. O interesse por trás desse objetivo é fornecer razões que justifiquem a pertinência de atualizar a filosofia de Spinoza. Para tal o método empregado será uma leitura imanente desta obra, buscando, sempre que possível afastar compreensões exógenas de seu conteúdo. Assim, o texto se divide em cinco partes. Primeiramente, há uma introdução na qual se apresentam estes objetivos, o método empregado e a estrutura básica do trabalho. Em segundo lugar, há uma apresentação dos pressupostos relevantes para a demonstração pretendida, tais como os conceitos de: substância, atributos, modos infinitos, modos finitos, princípio de razão suficiente e conhecimento verdadeiro. Na terceira parte o problema é delimitado mais precisamente em três etapas. Inicialmente, diferenciando-o da acusação de acosmismo, feita por Hegel contra Spinoza. Em seguida, apontando a troca epistolar entre Spinoza e Tschirnhaus como instância da posição precisa dos problemas considerados, cujas formulações são lapidadas resultando em três questões. Após isso, na terceira etapa desse terceiro capítulo, se busca defender a legitimidade de se colocar tais questões, contra as pretensões de dois comentadores contemporâneos. Então, o texto segue para seu quarto ato, em uma série de etapas. Primeiramente são apresentadas e avaliadas treze tentativas contemporâneas de solucionar o problema. Elas são agrupadas em três conjuntos, cada um relacionado mormente a uma das três questões alcançadas na etapa anterior. Da consideração dessas tentativas, surgem outras críticas no interesse de estabelecer a impossibilidade de demonstrar o movimento e a finitude no sistema da Ética. Depois disso, todos os resultados obtidos nesta etapa são consolidados, num tratamento individualizado das três questões citadas, cada uma submetida a quatro etapas. Inicialmente se explica a legitimidade ou não da questão. Em seguida, se mostram os pressupostos relevantes para a questão considerada. Após isso, se demonstra positivamente o que a interpretação avançada por esta tese julga poder ser demonstrado segundo Spinoza. Por fim, se incluem as demonstrações polêmicas, em que se apresentam as insuficiências das demonstrações positivas propostas à luz dos pressupostos avançados e outros argumentos. Findo este momento do texto, o quarto capítulo segue para suas duas últimas etapas. Primeiramente a apresentação de mais duas críticas às noções de movimento e finitude em Spinoza. Após isso, para encerrar esta etapa, se inclui um diagnóstico, onde se pretende determinar o que ocasionou as dificuldades tratadas. Por fim, em quinto lugar, o texto conclui recapitulando as contribuições deste trabalho e propondo princípios sumários para uma filosofia que abre mão dos pressupostos considerados problemáticos e que, portanto, poderia lidar de outra forma com os temas do movimento e da finitude. Além disso, se apresentam algumas questões que esta direção de pensamento deixa em aberto, apontando para desenvolvimentos posteriores, enfim encerrando este trabalho. / [en] The aim of the present text is to demonstrate the impossibility of the deduction of both finitude and motion in the system of Spinoza s Ethics. The interest behind this objective is to provide reasons that justify the pertinence of updating Spinoza s philosophy. To this end, the method employed will be an immanent reading of this work, trying, whenever possible, to avoid exogenous understandings of its content. Thus, the text is divided into five parts. First, there is an introduction in which the objectives, the method used, and the basic structure of the work are presented. Secondly, there is a presentation of the relevant presuppositions for the intended demonstration, such as the concepts of: substance, attributes, infinite modes, finite modes, the principle of sufficient reason and true knowledge. In the third part the problem is delimited more precisely in three steps. Initially, differentiating it from the accusation of acosmism, made by Hegel against Spinoza. Then, pointing out the epistolary exchange between Spinoza and Tschirnhaus as an instance of the precise position of the problems considered, whose formulations are polished resulting in three questions. After that, the third stage of this third chapter seeks to defend the legitimacy of posing such questions, against the claims of two contemporary commentators. Then the text proceeds to its fourth act, in a series of steps. First, thirteen contemporary attempts to solve the problem are presented and evaluated. They are grouped into three sets, each related primarily to one of the three questions reached in the previous step. From the consideration of these attempts, further criticism arises in the interest of establishing the impossibility of demonstrating motion and finitude in the system of the Ethics. Thereafter, all the results obtained in this stage are consolidated, in an individualized treatment of the three questions cited, each subjected to four stages. Initially, the legitimacy or not of the question is explained. Next, the assumptions relevant to the issue under consideration are shown. After that, what the interpretation advanced by this thesis believes can be demonstrated according to Spinoza is positively demonstrated. Finally, the polemical demonstrations are included, in which the inadequacies of the positive demonstrations proposed in light of the presuppositions advanced and other arguments are presented. At this point in the text, the fourth chapter moves on to its last two stages. First the presentation of two more critiques of the notions of motion and finitude in Spinoza. After this, to close this stage, a diagnosis is included, where it is intended to determine what has caused the difficulties treated. Finally, in fifth place, the text concludes by recapitulating the contributions of this work and proposing in brief principles for a philosophy that gives up the assumptions considered problematic and that, therefore, could deal differently with the themes of movement and finiteness. In addition, some questions that this direction of thought leaves open are presented, pointing to further developments, finally closing this work.

The purpose of the paper is to contribute to the scientific research field by explaining whether, and if so on what grounds, the Swedish targeted interest deduction limitation legislation can be tested in the European Court of Justice against the free movement of capital. In addition, the study examines whether there can be considered a mutual priority regarding the free movement of capital and the freedom of establishment. The study conducted in the paper is based on the Swedish law, the preparatory work and doctrine, which is combined with case law. Initially, the meaning of the targeted interest deduction limitation rules is presented as well as the theoretical scope of the legislation in relation to its scope in practice. The targeted interest deduction limitation rules are specific provisions addressing the deductibility of interest incurred by certain companies as a result of intra-group financing. The theoretical scope differs from the practical scope due to the vague conceptual definitions in both the legislative text and the preparatory works. Furthermore, it is analysed which determines when the free movement of capital and the freedom of establishment should be applied, based on the EU case law. The study indicates that the controlling interest must be given a significant weight when considering the purpose of the national legislation, but it is difficult to interpret exactly when such an interest occurs in practice. Lastly, it is studied whether it might be possible to review the targeted interest deduction limitation rules against the free movement of capital, and if so, on which grounds. The study shows that there are possibilities to review the targeted interest deduction limitation rules against the free movement of capital. There are incentives that indicate that such a review is possible if both Swedish and EU law practice is interpreted in a fairly narrow way. / Syftet med uppsatsen är att bidra till det vetenskapliga forskningsfältet genom att redogöra för huruvida, och i så fall på vilka grunder, de svenska riktade ränteavdragsbegränsningsreglerna kan prövas gentemot den grundläggande EU-rättsliga fördragsfriheten beträffande fri rörlighet för kapitalrörelser. Därutöver undersöks om det kan anses föreligga en inbördes prioritet beträffande den fria rörligheten för kapital och etableringsfriheten. Den utredning som genomförs i uppsatsen tar avstamp i lagtext, förarbeten och doktrin, vilket kombineras med rättspraxis. Inledningsvis presenteras innebörden av de riktade ränteavdragsbegränsningsreglerna och hur lagreglernas teoretiska tillämpningsområde förhåller sig till dess tillämpningsområde i realiteten. De riktade ränteavdragsbegränsningsreglerna utgörs av särskilda bestämmelser vilka behandlar vissa företags avdragsmöjligheter beträffande räntor uppkomna till följd av, inom en intressegemenskap, intern finansiering. Det teoretiska tillämpningsområdet skiljer sig från tillämpningsområdet i realiteten till följd av vaga begreppsdefinitioner i såväl lagtext som i förarbeten. Vidare analyseras vad det är som avgör när fördragsfriheten den fria rörligheten för kapital respektive etableringsfriheten skall tillämpas, vilket tar avstamp i EU-rättslig praxis. Av utredningen framgår att det bestämmande inflytandet skall tillerkännas stor vikt vid beaktandet av de nationella lagreglernas ändamål, exakt när ett sådant inflytande föreligger är dock svårt att tyda i praxis. Avslutningsvis undersöks om det bör vara möjligt att göra en prövning av de riktade ränteavdragsbegränsningsreglerna gentemot den fria rörligheten för kapital, och i så fall på vilka grunder. Studien visar att det finns möjligheter att för att pröva de riktade ränteavdragsbegränsningsreglerna gentemot fördragsfriheten om fria kapitalrörelser. Det finns incitament som tyder på att en sådan prövning är möjlig under förutsättning att såväl svensk som EU-rättslig praxis tolkas på ett tämligen snävt sätt.

Expropriation används för att med tvång ta mark i anspråk för att tillgodose allmänna behov. Bestämmelserna kring detta återfinns i expropriationslagen (SFS 1972:719) där det specificeras vem som får expropriera, hur det går till, vilka ersättningsmöjligheter som finns m.m. Lagen var i princip oförändrad sedan dess införande i början av 1970-talet och 2005 tillsattes på uppdrag av regeringen en grupp för att utvärdera reglerna. Syftet var att stärka äganderätten och resultatet blev huvudsakligen ändringar av tre bestämmelser, schablonpåslaget, toleransavdraget och presumtionsregeln.  Denna uppsats har som syfte att besvara frågan om varför det finns tvångsmöjligheter och hur detta går till. Vidare utvärderas också det aktualiserade ändringarna från 2010 och slutsatser dras kring deras påverkan på annan rätt, oklarheter och om de kan anses uppnå syftet med lagändringen. För att besvara dessa frågor baseras uppsatsen på existerande lagtext, förarbeten och annan juridisk text. Till hjälp används även relevant litteratur inom det markjuridiska området. Utöver detta så har även det svenska ersättningssystemet jämförts mot internationell rätt via ett par utvalda länder i Europa.  Slutsatser som kan dras är att lagändringarna huvudsakligen är positiva och tjänar det syfte som ursprungligen satts upp av de som är ansvariga för ändringarna. Dock finns vissa problem med lagstiftningen, såsom oklarheter i värdering och definitioner, inte helt kompletta följdändringar i andra lagar eller oförutsedda konsekvenser. Ändringarna i ersättningen av marknadsvärdet till ett högre värde än tidigare är den klart största förändringen och i jämförelse mot internationell rätt så har Sverige bland de mest generösa ersättningsreglerna. Vissa länder har börjat anpassa sin lagstiftning enligt samma principer som föranledde förändringar i den svenska lagstiftningen men har ännu inte nått lika långt. Detta kan vi troligtvis ses förändras inom den närmsta framtiden då individens rättigheter kommer i fokus samt att expropriation numera ofta används för andra ändamål än förr. / Expropriation (also known as compulsory purchase or eminent domain) is the method used for acquiring land by force to cater public needs. The regulations regarding this is in Swedish law is found in the Expropriation Act (SFS 1972:719) where it is specified who may use expropriation, how it works, how the compensation is decided, etc. The law has been mostly unaltered since its adaptation in the early 1970’s and in 2005 a group was assigned to investigate possible changes. This was to achieve the purpose of strengthening individual and ownership rights and resulted in three main changes. Firstly, the land compensation was raised from 100 % of the market value to 125 %, secondly a special tolerance deduction was removed, and thirdly the rule of presumption was also removed. This thesis aims to answer the question of why there are compulsory measures and how they work. It will also examine the changes to the Swedish expropriation act from 2010 to evaluate how it affected other parts of the justice system, what could be unclear and whether they achieved their own purpose. To answer this, existing legislation has been used, as well as its preparatory work and other legal documents. Furthermore, other relevant legal documents have been reviewed. A brief investigation into other international legal systems has also been conducted. In summary we can draw conclusions regarding these amendments and see that they are mainly positive and serves the purpose behind the changes. There are however certain problems with the legislation, such as difficulties with the valuation and definitions, certain follow-up changes to other legislation and some unforeseen consequences. The raised compensation for market value was the clearly biggest change and in comparison to international law, the compensation regulations in Sweden is among the most liberal. Some countries have begun altering their respective laws in accordance with the same principles used for the Swedish amendments but have yet to reach the levels that has been adapted here. This is probably something that will change further in the near future as individual rights are more in focus and because expropriation these days is used for different purposes than before.