Esta pesquisa tem como objetivo principal desenvolver um modelo capaz de captar como mudanças nas alíquotas dos tributos afetam as diferentes classes de renda e quais são seus impactos na arrecadação do governo. A justificativa para desenvolver o estudo é que as autoridades públicas, no Brasil, não dispõem de mecanismos que permitam fazer tal análise e, provavelmente, esse é um dos motivos pelos quais não foi dada a devida atenção à forma como os impostos indiretos recaem sobre a população. O modelo desenvolvido no presente estudo requer três informações fundamentais: a carga tributária por faixa de renda, a estimação da matriz de elasticidades Marshallianas e o padrão de consumo da população. As simulações são feitas com base nos microdados da POF de 2002-2003. Sendo assim, para alcançar os objetivos propostos pela tese, é feito um estudo detalhado da atual incidência do sistema tributário brasileiro, que vai da averiguação da carga tributária direta, indireta e total por faixa de renda até a estimação de um modelo de sacrifício eqüitativo. Buscou-se detalhar ao máximo as alíquotas dos impostos indiretos, tomando como base as normas tributárias da Federação, das Unidades da Federação e respectivas capitais. Cruzando essas informações com os microdados da POF de 2002-2003, foi possível verificar que o sistema tributário brasileiro é regressivo quando tomada como base a renda. Isso se deve em grande parte aos impostos indiretos, mais especificamente ao ICMS, ao PIS e à COFINS. Contudo, é importante ressaltar que a baixa participação dos impostos diretos não permite equilibrar a carga por faixa de renda. O IR tem uma taxa efetiva bem abaixo da alíquota que está prevista em lei e o IPTU chega a ser regressivo quando analisada a renda familiar total. O estudo também revelou que há diferenças regionais no comportamento dos impostos indiretos. No caso específico dos alimentos, que é um grupo de despesa relevante para as famílias de baixa renda, as maiores cargas foram verificadas nas regiões Norte e Nordeste. Na estimação da matriz de elasticidades Marshallianas a partir dos microdados da POF de 2002-2003 é usada a versão não-linear do sistema quase ideal de demanda (NL-AIDS) para 27 grupos de produtos. Como não é possível obter todos os preços necessários para os produtos nãoalimentícios na POF, foi necessário buscar informações de preços em outras fontes. Para estimar uma função de tributação pressupondo obediência ao princípio de sacrifício eqüitativo, é utilizada a forma proposta por Hoffmann, Silveira e Pintos-Payeras (2006). Os resultados sugerem que o coeficiente de aversão à desigualdade está aumentando no Brasil e isto pode ser interpretado como o desejo da sociedade por uma tributação mais justa. As simulações feitas mostram que o modelo desenvolvido no último capítulo apresenta um razoável desempenho para avaliar os efeitos das mudanças no sistema tributário. Certamente é um recurso adicional que pode ser usado pelas autoridades públicas antes de fazer alterações nas alíquotas tributárias. O modelo permitiu observar que quando é buscada maior progressividade do sistema tributário, é necessário combinar alterações nos impostos diretos e indiretos. / The main objective of this research is to develop a model that is able to evaluate how the effects of changes in tax rates are distributed among the different income classes as well as their impact in the government revenues. This study is relevant, because Brazilian public authorities do not have mechanisms for such analysis, and this is possibly one the reasons why the way indirect taxes affect the population has not been carefully considered so far. The model developed in this study requires three fundamental types of information: the tax burden per income class, the estimate of Marshalls elasticities matrix, and the populations pattern of consumption. Simulations are based on Household Budgeting Survey (POF-2002-2003) microdata. Thus, to reach the objectives proposed by this thesis, a detailed study of the current incidence of the Brazilian tax system was carried out, including the evaluation of direct, indirect and per-class tax burden and the estimation of a tax function assuming equitable sacrifice. Indirect tax rates were detailed as much as possible, considering the tax regulations of the country, states and their respective capital cities. Combining this information with the 2002-2003 POF database, it could be verified that the Brazilian tax system is regressive when based on income. This is mainly due to indirect taxes, and more specifically to Value added tax (ICMS), Social Security (PIS), and Social Security Financing Tax (COFINS). However, we must point out that the low participation of indirect taxes does not allow a balance of the tax burden per income class. Income tax has an effective rate well below the rate established by the law, and municipal tax on properties (IPTU) is regressive, when the total family income is analyzed. The study also showed that there are regional differences as to indirect taxes. Particularly in the case of food, which is a relevant expense group for low income families, higher tax burdens were found for the North and Northeast regions. Marshalls elasticities matrix was estimated using a non-linear version of the almost ideal demand system (NL-AIDS), considering 27 product groups out of the 2002-2003 POF database. As not all the necessary prices for non-food products could be obtained from the POF database, other information sources were used. Tax functions assuming equitable sacrifice were estimated using the procedure proposed by Hoffmann, Silveira and Pintos-Payeras (2006). The results suggest that the coefficient of aversion to inequality is increasing in Brazil and this can be interpreted as the populations desire for a fairer tax system. The simulations show that the model developed in the last chapter has a reasonable performance in the evaluation of the effect of changes in the tax system. It is certainly an additional instrument which can be used by public authorities before establishing changes in the tax rates. The model allowed us to observe that when a higher progressivity of the tax system is attempted, it is necessary to combine changes in direct and indirect taxes.

M.Com. (South African and International Taxation) / Value-added tax (hereafter referred to as VAT) is an „indirect tax‟. Clegg, D (2006: 1) explains this to mean that: “the person who bears the tax is assessed not directly by the SARS but indirectly through the taxation of transactions into which he enters”. The name „value-added tax‟ is the difference between the output tax collected and input tax paid. This is, essentially, tax on the value added before the product or service is received for final consumption. The SABC became a registered VAT vendor when VAT was introduced in 1991. There has been a contentious battle for many years between SARS and the SABC on whether or not a „renewal notice‟, issued to potential television licence holders by the SABC, as a reminder to licence holders to renew their television licence, serves as an invoice for the purpose of determining the tax liability payable by the SABC in terms of the Value-Added Tax Act No 89 of 1991, as amended (hereafter referred to as the VAT Act).

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The objective of this study is to determine the best SARS customs strategy that can be implemented as a tool to assist the facilitation of trade and Regional integration in SADC Region because the process of integration is facing many challenges. A literature review of scholarly literature was conducted on regional integration of SADC that offered an international perspective on the experiences of other countries who have undergone similar experiences of integration and trade facilitation. With a historical background of Regional integration with the demonstration of SARS customs strategy that can be adopted to facilitate the process of trade and regional integration and, proposed future model and strategic plans to achieve the future goals. Research methodology and design was done through the combination of the four research types classification in their order of sophistication except the predictive research. These are namely exploratory, descriptive, and analytical or explanatory researches and include deductive research. The compilation of data through questionnaires was employed. The findings discussed in Chapter Five indicate that there are some gains that can be achieved by SADC members through free trade agreement. Recommendation from the study is that progression towards deeper integration requires the participation of the stakeholder and ownership at national level. The national and regional institutions require good governance.

The main objective of this thesis is to analyze the quality of forecasts of tax revenues. Detail focuses on the town of Nachod, wherein by means of selected quantitative Methods I am trying to suggest potential estimate for tax revenues. Furthermore, based on publicly available data, analyze ten other similarly sized towns. Comparing prediction cities with the estimate of the Ministry of Finance and the reality. Based on these data, I am trying to prove or disprove the hypothesis that the city predicted earnings consistently underestimate, while the Ministry of Finance is overestimates. The results of the analysis of Nachod based on the possibility of more accurate predictions for income taxes using the method of exponential smoothing. For value added tax and land value tax, then using the method of average growth. The hypothesis can be confirmed only partially. Municipalities actually understate their income often. The Finance Ministry, however, in its prediction does not commit more frequent overstatement.

This dissertation includes four independent essays. Essay one (chapter two) considers a two-echelon, two-supply chain (SC) system in which manufacturers supply a generic product to their exclusive retailers, who then use service level and retail price to compete for heterogeneous consumers. We question: how do varied consumer preferences get reflected not only in differentiated products/services, but through them to the choice of SC structure that delivers them? We find that SCs can strategically manipulate the product/service strategy and SC structure to hedge themselves from horizontal competition. The key finding is that in a market where consumers have stronger diminishing marginal utility on service, then less differentiated products/services will be observed, and only decentralized supply chains can be the market equilibrium. This is in contrast to the well-known result in marketing that choosing vertical integration is always a Nash equilibrium, and that choosing decentralization can only be a Nash equilibrium when product substitutability is high. Essay two (chapter three) explores the classical revenue management problem in a competitive context, with both price and seat inventory competition. The main question is how should management make strategic marketing (pricing) and operational (seat allocation) decisions in such a competitive market? Do the conventional approaches (models and algorithms based on a monopoly market) give us the appropriate strategies? We find that in a market where price competition dominates, managers should set a lower price and safety protection level for full fare customers than in a monopoly or alliance market. In a market where seat inventory competition dominates, managers should set a higher price and safety protection level than a monopoly or alliance would. Interestingly, in a market where the two levels of competition are more evenly matched, managers should set a lower price and a higher safety protection level than a monopoly. We also explore the effect of the degree of competition and the market structure on the strategic decisions, and whether there is a first adopter advantage or second adopter disadvantage with revenue management. Essay three aims to extend the understanding of the Newsvendor model to a competitive framework. In a market with both price and inventory competition, newsvendors can gain customers with price and secure the sales with availability. We find that the newsvendors should adjust their inventory (safety stock or total inventory) and pricing strategies responsively to the nature of the competitive market. The profits of the newsvendors and their suppliers are also different under different competitive contexts. Both the Nash equilibrium strategy and the players' profits are influenced by the demand correlation and variability, but in different ways under different competitive scenarios. These observations provide some theoretical basis for the strategic selection made by newsvendors operating in certain competitive markets. Essay four (chapter five) explores the issue of competitors cooperating. It is a commonplace observation that even the most competitive firms often find it in their best interests to cooperate. An example of cooperation in operations management is when two supply chains agree in advance to transship or 'pool' surplus product for use by another. The alternative is to let their customers switch unsatisfied demand to a competitor. Which is preferable, and how does such a preference depend on the many parameters, prices, the nature of competition, the degree of competition, wholesale prices etc? To get answers, we study a stylized model under three market environments: a market with an exogenous retail price, an endogenous retail price, and with price competition. The summary answer is that strong price competition between substitutable goods should lead to caution in signing transshipment contracts. But with little price competition and particularly where retailers are free to set the transshipment price, then transshipment is probably the way to go. We also address the issue of an optimal transshipment price in each scenario, and compare the Nash equilibrium strategies between competing and transshipping. / Business, Sauder School of / Graduate

This thesis is focused on income tax and the richest people in the Czech Republic, I chose this topic because there are many preoccupations in the Czech Republic and questions whether is this income group "correctly" taxed and whether should they pay more or less taxes and other charges to the public budgets compared to other income groups. The introduction contains main objective of the work, there is outlined the income and displayed the richest people in the Czech Republic. Here is shown the outline of income that I have found from public sources of the three richest people in the Czech Republic, according to Forbes magazine. Further the thesis deals with employees with the highest incomes. For these people and their income, I visualized a possible method of taxation. For the illustration the highest income I have compiled charts and graphs that depict tax rate for each income group, by way of achieving income. On these models, it is shown who bears the burden of taxation more, if high-income people, or people with lower income. The changes in the taxation of the richest people will be applied from next year in the Czech Republic. Therefore these changes and their impact for people with above-average incomes are also mapped in this thesis. The theoretical aspects of taxation are the inseparable parts, which serves as theoretical basis for setting of the tax systems.

Please read the abstract in the dissertation. Copyright / Dissertation (MCom)--University of Pretoria, 2008. / Economics / unrestricted

The great recession of the late 2000’s amplified a decline in mainline Protestant church revenue impacting ministry roles, programming, and missional capability. Trends towards socially conscious corporate business and historical monastic for-profit business in Western Europe serve as practical and theological entry points for how mainline Protestant churches might experiment with alternative revenue sources to withstand market swings and declining giving. The thesis argues that establishing ecclesial for-profit businesses, such as a BBQ restaurant in partnership with the First Baptist Church of Raleigh, North Carolina, is one solution to the emerging problem of declining church revenue.