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本文首先依據過去實際發生的案例彙總逃漏稅方法，再與國外逃漏稅的行政罰及刑事罰有關規定說明比較。 接著以經濟模型對罰款率、查獲率與逃漏稅關係作分析。發現因企業的平均稅率較個人平均稅率為高，查獲率提高對企業逃漏稅嚇阻作用較個人為大。而對個人逃漏稅則以罰款率的提高，較能發揮嚇阻作用。 最後在Stata軟體的運算下，選取89至91年的營利事業申報及漏稅資料，依Stata給予的評分標準，預測逃漏稅傾向較高的企業。歸納如下：1.有欠稅記錄者，2.3,000萬以上查帳案件，3.設籍台北市郊區者，4.行政區常異動者(遷址)，5.設立期間4－12年，6.營業收入3,700萬元以上，7.社會服務及個人服務業，虛報薪資有營造業。 由以上分析七要點可協助稽徵機關在選案查核中作參考，提高逃漏稅的查獲率，降低逃漏稅誘因。並提供稅務機關建議事項如下：1.加強獨資合夥企業的租稅輔導，2.依逃漏稅傾向調整抽查率，3.提高虛報薪資的罰款率，4.鼓勵臨時工所得扣繳，5.刑事罰適用性提高。 期盼本文的研究可幫助建立租稅公平、徵納和諧的租稅環境，並充足稅源，增益國庫。

Der neue Webauftritt der SLUB ist seit dem 1. Februar 2007 für die Öffentlichkeit online präsent.

Ausgehend von der Kopfsteuerbeschreibung der Fürstentümer Calenberg-Göttingen und Grubenhagen aus dem Jahr 1689 untersucht die Dissertation für die Region des heutigen Südniedersachsens die Entwicklung der wirtschaftlichen und sozialen Verhältnisse einer lokalen Gesellschaft im Kontext des Dreißigjährigen Krieges.

This master thesis is focused on the analysis of the impact from trends of different demographic aspects on the current pension system in the Czech republic and Norway. The old age pension system including its reforms is described and compared within both countries. Furthermore it is investigated how the citizens perceive the development of particular demographic aspects, what they think about the status and reforms regarding the pension system, and how they provide themselves for retirement. In addition to the comparison between the Czech and Norwegian pension systems the thesis also provides suggestions for improvement within demographic aspects, the settings of the pension system, the government and the society itself.

Der neue Webauftritt der SLUB ist seit dem 1. Februar 2007 für die Öffentlichkeit online präsent.

Contenders disputing electoral results in Sub-Saharan African countries often attribute defects in presidential electoral processes to the implementation of rules and procedures. Yet despite the considerable decision-making authority poll workers are entrusted with and the significance of the tasks performed by therm, scholars have not closely investigated poll workers'contributions to elections' management in Sub-Saharan Africa. Using principal-agent theory as the foundation, the purpose of this case study was to examine the challenges encountered in the organization of the presidential election in Togo, held on April 25, 2015, with a particular emphasis on poll workers' job performance. Research questions focused on whether poll workers in Togo have the ability and the resources necessary to carry out quality elections and the perceived effects of poll workers' performance on the integrity of the presidential electoral process. Data were obtained from interviews with 11 purposely selected poll workers and review of social media audio and video records of the election. These data were inductively coded and subjected to thematic analysis. A key finding was that deficiencies in poll workers' performance reflect a complex interplay of ill-conceived legal framework, lack of infrastructure, poor training, personal ineptitude, underfunding, partisanship, and tribalism. Further findings indicated that poll workers performing poorly resulted in long lines of voters, voter suppression, inaccuracies in vote counts, and delay in results announcement. Implications for positive social change include election practitionners' increased awareness that improving the quality of service delivery to voters on election day may foster confidence in and legitimacy of election results, seen as prerequisite to peaceful presidential elections in this part of the world.

This study examines how Sweden’s changing security situation in 2023 affects political elections by investigating the planning of two elections in two Swedish municipalities, Borås and Båstad. Through interviews with five officials within these municipalities, the study has examined potential differences between two EU elections. The study links the concepts of legitimacy and electoral integrity to the polling station where citizens encounter Sweden’s central electoral authority through poll workers who are tasked with guiding citizens through the voting process. The thesis mainly relates Sweden’s changed security situation to Mark. C Suchmans perspective of legitimacy and the importance of training poll workers in the creation of three pillars of legitimacy-pragmatic, normative and cognitive. The second research question the study investigated was whether there have been changes in the planning of training of poll workers between two elections due to the changed security situation in Sweden 2023. Previous research has shown an increased interest in electoral integrity in Sweden, especially due to global events that threaten the legitimacy of democracies. This thesis demonstrates changes in the planning of the training of poll workers due to the changed security situation in 2023.  Valmyndigheten, Sweden's central voting institution, has guided the municipalities through an operational security analysis, and the municipalities have also taken their own initiatives, such as systematizing security thinking throughout the education of poll workers. The thesis emphasizes the importance of training poll workers to create legitimacy based on Suchmans three pillars of legitimacy. Through training, poll workers learn democratic values and approaches that can be disarming in potentially threatening situations. The result of this study has confirmed that the two municipalities aim with educating poll workers is to create mostly pragmatic and normative legitimacy 2024. This study is of relevance because Sweden in 2023 has experienced a changed security situation, and global trends have discussed electoral integrity in democracies and in political elections.  Key words: Legitimacy, Electoral integrity, Political election, Poll workers, Security Sweden 2023.

政府機關委外執行民意調查已成為民主國家治理的趨勢之一；但民意調查的高度專業性和特殊性質，導致過程中有許多「看不見的黑手」介入的機會，故如何監督、控制民調的品質以確保信效度遂成為一項重要課題。全國各級政府機關中，以台北市在委外執行民調業務上的規定最為公開、完備，不僅訂有專法，更獨步全國成立「民意調查諮詢委員會」，協助各局處在委外執行民調過程中把關調查品質、解決問題。在這種「一個委託人（委託局處）、兩個代理人（執行廠商和民調諮詢委員）」的架構之下，本研究從交易成本理論出發，探討台北市的委託局處在這套委外與審查機制下必須付出的交易成本類型、背後的影響因素、與調查品質之間的關係。 本研究深度訪談5位民調諮詢委員、5個委託局處、研考會和4家執行民調的廠商共17人次，輔以次級資料分析，發現各局處在委外執行民調過程中的作法、程序和重視程度皆不一，付出的交易成本類型眾多，其中的「事前審查成本」、「搜尋廠商成本」、「事後審查成本」、「控制成本」在邏輯關係上較能對應後續之民調品質，其多寡深受「委託局處的重視程度」、「廠商的執行能力」影響。此外，為提昇調查品質，委託局處若付出較多事前成本（包括：事前審查成本和搜尋廠商成本）後能先行把關委託局處的需求與調查規格，且規模比起事後成本（包括控制成本、事後審查成本）來說較為減少許多，對調查品質將有正面影響；若未付出事前審查成本，則需於決標後耗費更多時間、精力與資源才有辦法確保調查品質。 然而，研究結果卻顯示民調諮詢委員會不見得能達到提昇調查品質的目的，仍有執行能力不佳、圖謀不軌的廠商無法達到審查委員的要求而遭到解約。因此，本研究歸納「民調諮詢委員會」兩項主要的缺失，包括未能事前把關調查規格與執行預算之間的合理性，無法克服「逆向選擇」執行廠商的問題；加上定位不明，難以保證可以完全發揮把關之功能與職責，委託局處未必完全依照委員的意見來要求廠商修正，以致淪為無人負責的窘境。 最後，本研究提出主要的政策建議，包括研考會的角色應更加積極、強化，確立民調諮詢委員會的定位，嚴肅思考業界委員協助審查的必要性，民調諮詢委員協助審查調查案的預算編列和招標文件；委託局處需掌握整個流程和民調諮詢委員的功能，顧及調查規格和預算的合理性並不以預算為唯一考量，與民調諮詢委員、執行廠商和研考會保持密切關係。

Diploma thesis Journalists and Public Opinion Polls: Media Representation of Public Opinion in the case of the First Direct Presidental Election in Czech Republic deals with an issue of media representation of public opinion polls and journalists' attitudes towards these polls. From the theoretical point of view this thesis focuses on definition of concepts such as public and public opinion, examination of how these concepts are approached within public opinion polls and investigation of possible influence of mediated public opinion polls on recipient of media messages. The main part of this thesis describes results of academic studies that address an issue of media coverage of pre-election polls. Analytic part is divided into two parts. The first part deals with media content analysis, the second one deals with journalists' attitudes towards polls. We can conclude that interviewed journalists are rather skeptical about public opinion polls while this scepticism is not followed by critical interpretation of pre-election poll results. This conclusion rises a question why journalists' sceptical attitude doesn't correspond with media coverage of polls that was found rather uncritical. Powered by TCPDF (www.tcpdf.org)