Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию современного состояния и перспектив развития индивидуального инвестиционного счета. Предметом исследования выступают экономические отношения, которые возникают в процессе функционирования индивидуального инвестиционного счета. Основной целью магистерской диссертации является разработка путей совершенствования механизма индивидуального инвестиционного счета через исследование особенностей функционирования индивидуального инвестиционного счета на фондовом рынке России. В заключении обозначены рекомендации по совершенствованию индивидуального инвестиционного счета. / Final qualifying work (master's thesis) is devoted to the study of the current state and development prospects of the individual investment account. The subject of the research is the economic relations that arise in the process of functioning of an individual investment account. The main purpose of the master's thesis is to develop ways to improve the mechanism of an individual investment account through the study of the functioning of an individual investment account in the Russian stock market. In the conclusion indicated recommendations for improving the individual investment account.

The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and board of directors of small non-profit organizations who are considering the rehabilitation of a historic structure, using the Historic Rehabilitation Tax Credit as a component of the project funding. / Department of Architecture

Neste trabalho fica evidente que existe uma relaÃÃo nÃo linear entre a taxa de formaÃÃo bruta de capital fixo e a taxa de crescimento econÃmico na economia brasileira e, devido a essa nÃo linearidade, o teste de prediÃÃes do modelo AK e neoclÃssico proposto por Jones (1995) passa a ser inconclusivo, pois existe espaÃo para as prediÃÃes de ambos os modelos. Nosso modelo economÃtrico indica que, teoricamente, a produtividade marginal do capital se modifica de acordo com uma taxa de crescimento indicada pelo parÃmetro threshold. Essa modificaÃÃo pode aparentemente ser explicada devido à modificaÃÃo do coeficiente de elasticidade de substituiÃÃo entre capital e trabalho, ficando aqui uma proposta de novas investigaÃÃes. Ao tratarmos de polÃticas pÃblicas, constata-se que, por mais que se amplie a taxa de formaÃÃo bruta de capital fixo chegaremos, no mÃximo, ao âcatch-upâ do crescimento do PIB das economias de renda mÃdia baixa e do crescimento econÃmico dos paÃses do leste asiÃtico e do PacÃfico. O trabalho tambÃm sugere que o montante de recursos necessÃrio para se concluir tais âcatch-upsâ à da ordem de R$ 786 bilhÃes. / In this work it is evident that a not linear relation exists enters the tax of rude formation of capital fixture and the tax of economic growth in Brazilian economy e, which had to this non linearity, the test of predictions of model AK and neoclÃssico considered for Jones (1995) starts to be inconclusivo, therefore exists space for the predictions of both the models. Our econometrical model indicates that, theoretically, the productivity delinquent of the capital if modifies a tax of growth in accordance with indicated for the parameter threshold. This modification can pparently be explained due to modification of the coefficient of elasticity of substitution between capital and work, being here a proposal of new inquiries. When dealing with public politics, one evidences that, no matter how hard if extends the tax of rude formation of capital fixture will arrive, in the maximum, to âcatch-upâ of the growth of the GIP of the economies of average income decrease and of the economic growth of the countries of the Asian east and the Pacific. The work also suggests that the sum of resources necessary to conclude such âcatch-upsâ is of the order of R$ 786 billion.

Canada has pursued during the postwar period a policy of accelerated capital cost allowances to stimulate private investment. Faster write offs increase a firm's cash flows and hence internal funds available for investment. These allowances reduce government revenues since taxes are deferred. These deferred taxes have grown rapidly and now more attention is being paid to the effects of tax incentive devices on investment and on government revenues. / In the thesis non-neoclassical models of investment are employed for an analysis of investment in two manufacturing industries. One model emphasizes the interdependence of the investment and financing decisions of firms. Both sales and external finance are significant determinants of investment expenditures. The main conclusion of the thesis is that accelerated write offs have played a limited role in financing investment. Instead, firms relied more on external borrowing and other financing methods which confer larger tax benefits than faster write offs.

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The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.