Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...

The diploma thesis is focused on the international taxation and local taxation of employee in the Czech Republic and Germany. It includes the both, theoretical and practical interpretation, which is shown by using the model example. In this example is calculated tax for resident in both countries, and the related social security. Using the example verifies the hypothesis which says that the tax wedge for the taxation of married couples with two children is less than the tax wedge on individuals without children. Another goal is to show the differences in the calculation of tax and related deductions from the tax base, tax rate and tax credits. There are shown the differences in the calculation of tax and duties arising for employees in the case of resident and non-resident in both countries and also tax wedge on wage.

Since the mid-century proliferation of public housing, policy makers and environmental justice advocates have exposed the fact that geographically and economically isolated public housing sites are ultimately detrimental to residents and communities. In recent years, more progressive housing policies have emphasized the importance of site location in the success of housing programs. This study explores the intersection of affordable housing policy and “food desert” research, by assessing the Low-Income Housing Tax Credit (LIHTC) program in California, with specific attention to the grocery store category within the Site Amenities section. Since the inception of the LIHTC program in 1986, the California Tax Credit Allocation Committee (CTCAC) has made multiple revisions to its application process. The study evaluates the current accessibility of grocery stores from LIHTC sites in Alameda and Santa Clara Counties in Northern California. It also critiques the changes in application scoring, criteria, and the indicators of food facility proximity and quality, identifying weaknesses, recommendations, and areas for further research. It finds that despite CTCAC’s efforts to improve the effectiveness of the application, there does not seem to improvement in grocery store access over time. Further research is needed to determine whether this condition is a result of a failure on the part of the application process, or of high land costs and limited availability of developable land.

The purpose of this dissertation is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. Some authors have emphasized the welfare costs of tax expenditures. To the extent that tax expenditures narrow the tax base the introduction or extension of a tax expenditure undoubtedly makes the cost of raising revenue more than it would be otherwise. This kind of cost, denoted as a welfare cost, can be incorporated into a model of individual tax-price determination. On the other hand, other authors have emphasized another tax-price implication of tax expenditures: that the introduction or extension of a tax expenditure changes the cost-shares faced by each taxpayer, exclusive of any welfare cost. Since an individual's cost-share is nothing more than his personal tax base divided by the aggregate tax base, this result emerges because a tax expenditure usually changes the individual's tax base in a manner disproportionate to the change in the aggregate tax base. This dissertation will explore and combine each line of analysis, both theoretically and empirically. In the first portion of the dissertation a model of tax-price determination is developed that explicitly incorporates the welfare cost of taxation. Various tax expenditures are then introduced into the model and their effects on individual tax-price schedules discerned. In this way the influence a tax expenditure has on an individual's choice over public sector size can be surmised. The next portion develops within the confines of a simple median voter model some potential allocative implications of various tax expenditures. This portion traces out the expected change in the median voter's desired quantity of the collective good, given various tax expenditures, via an analysis of the cost-share impact of the various tax expenditures. Although in this section welfare costs are not explicitly considered or all possible political cases outlined, the analysis does look at a set of cases that are of general interest. The final portion of the dissertation considers the influence tax expenditures taken in toto have on both the cost-sharing arrangement among individual taxpayers and the welfare cost to individual taxpayers. The results are used to gauge both the distributive and allocative implications of tax expenditures. / Ph. D.

Thesis (MAcc)-- Stellenbosch University, 2014. / ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred to as VAT) levied by section 7(1)(a). One such exempt supply is the supply of educational services by certain institutions (listed in section 12(h)(i)(aa)-(cc)). Section 12(h)(i)(bb) determines that the supply of educational services by an higher institution are specifically exempt from VAT. The term “educational services” is not defined in the VAT Act. Uncertainty exists in practice about what exactly educational services comprise and what the scope of it is. Since the supply of educational services is an exempt supply in terms of section 12(h)(i)(bb), a clear and irrefutable definition of “educational services” should exist. Two of the main purposes of an university is to deliver education of exceptional quality and good research outputs. The primary question that originates is whether the research performed by an university qualifies as an exempt supply with the result that the performance of research is an exempt supply. The term “research” was investigated in several sources and it was found that research can be generically be defined as the systematic investigation of existing knowledge and the creation of, amongst others, new knowledge and inventions. Furthermore, it was found that research can be divided into two categories, namely research performed at no consideration and research performed at consideration. Research performed at consideration is further divided into two subcategories, namely commercial research (where the purpose is to generate income) and non-commercial research (where the purpose is research). The definition of “educational” and other bent forms of the term “educate”, amongst others, “education” and “educator” were investigated in relevant South African legislation, case law and international legislation and case law. Commercial research is considered to be a supply of a business activity of a university with the main objective of generating income and is considered as a taxable supply in the case law of the United Kingdom and Canada. Non-commercial research is considered as supplies in the course or furtherance of an enterprise, but the main purpose of the enterprise is not to generate income. Non-commercial research is considered as an “educational service” since it meets the requirements of systematic instruction of education and learning. This type of research is exempt from VAT levied. The input tax of any costs incurred with regards to this type of research will not be claimable. It is suggested that the principles highlighted in this study might clear up the confusion surrounding whether research performed by an university qualifies as an exempt supply or not. SARS could possibly establish guidelines to determine when research is considered exempt or taxable. This information could be useful for role players in the South African tax environment if the matter arises. / AFRIKAANSE OPSOMMING: Artikel 12 van die Wet op Belasting op Toegevoegde Waarde No. 89 van 1991 (hierna verwys as die BTW-wet) bepaal dat die lewering van sekere goed en/of dienste van die heffing van belasting op toegevoegde waarde (hierna verwys as BTW) wat deur artikel 7(1)(a) opgelê is, vrygestel is. Een sodanige vrygestelde lewering is die lewering van opvoedkundige dienste deur sekere instellings (gelys in artikel 12(h)(i)(aa)-(cc)). Artikel 12(h)(i)(bb) bepaal dat die lewering van opvoedkundige dienste deur ’n inrigting wat hoër onderwys verskaf, spesifiek van BTW vrygestel is. Die term “opvoedkundige dienste” word egter nêrens in die BTW-wet gedefinieer nie. Daar bestaan dus onsekerheid in die praktyk oor wat presies opvoedkundige dienste behels en wat die omvang daarvan is. Aangesien die lewering van ’n opvoedkundige diens ’n vrygestelde lewering ingevolge artikel 12(h)(i)(bb) is, moet daar dus ’n duidelike en onweerlegbare omskrywing van “opvoedkundige dienste” bestaan. Om onderrig van uitmuntende gehalte en goeie navorsinguitsette te lewer is twee van ’n universiteit se hoofdoelwitte. Die primêre vraag wat gevolglik ontstaan is of die uitvoer van spesifiek navorsing, deur ’n universiteit kwalifiseer as die lewering van opvoedkundige dienste met die gevolg dat die uitvoer van navorsing ’n vrygestelde lewering is. Die term “navorsing” is in verskeie bronne ondersoek en daar is bevind dat navorsing generies gedefinieer kan word as die sistematiese ondersoek van reedsbestaande kennis en die skep van, onder andere, nuwe kennis en uitvindings. Daar is ook verder bevind dat navorsing in twee kategorieë verdeel kan word, naamlik navorsing uitgevoer teen geen vergoeding en navorsing uitgevoer teen vergoeding. Navorsing uitgevoer teen vergoeding word verder in twee subkategorieë onderverdeel in kommersiële navorsing (waar die generering van inkomste die hoofdoel is) en nie-kommersiële navorsing (waar navorsing die hoofdoel is). Die definisie van “opvoedkundige” en ander verbuigde vorme van die term “opvoed”, onder andere, “opvoeding” en “opvoeder”, is ook in relevante Suid-Afrikaanse wetgewing, regspraak en internasionale wetgewing en regspraak ondersoek. Kommersiële navorsing word as deel van die besigheidsaktiwiteite van ’n universiteit met die hoofdoel as generering van inkomste en dus as ’n belasbare lewering in die regspraak van die Verenigde Koninkryk en Kanada beskou. Nie-kommersiële navorsing word ook beskou as lewerings wat in die loop of ter bevordering van die onderneming gelewer word, maar die hoofdoel van hierdie onderneming is nie die generering van inkomste nie. Nie-kommersiële navorsing word dus beskou as ’n “opvoedkundige diens”, aangesien dit voldoen aan die vereiste van sistematiese instruksie van onderrig en leer. Hierdie tipe navorsing is dus vrygestel van die heffing van BTW. Enige onkoste aangegaan met betrekking tot hierdie tipe navorsing se insetbelasting sal dus ook nie eisbaar wees nie. Dit word aan die hand gedoen dat hierdie studie beginsels uitlig wat die verwarring rondom of navorsing gelewer deur ’n universiteit ’n vrygestelde lewering is of nie, moontlik kan opklaar. Die SAID kan moontlike riglyne daarstel van wanneer navorsing beskou word as vrygestel of belasbaar. Hierdie inligting kan moontlik van nut wees vir rolspelers in die Suid-Afrikaanse belastingomgewing indien die kwessie na vore tree.

Made available in DSpace on 2016-04-26T20:24:16Z (GMT). No. of bitstreams: 1 Fernanda Drummond Parisi.pdf: 908960 bytes, checksum: d8de3f44858e838b511124099be18d0e (MD5) Previous issue date: 2016-03-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study is focused on the tax transaction between the Government and tax payers. The scope of the analysis of this legal institute, created to be an alternative way to set up tax obligations, goes beyond the interpretation of the instrument itself, covering theoretical and axiological assumptions contained explicitly or not, in the legal system. Tax transaction may be a mean of tax credits payment arising from law obligation, but as it is an alternative by regular payments, it does really need to be understood from a systemic point of view, covering the whole legal system. The transaction is not really new, but it hasn´t already been totally accepted by legal operators because there are a lot of prejudices regarding the alternative tax mean of payment. Actually people are still afraid that transaction become a legal tool to avoid taxation and may reduce state revenues compromising the supremacy of the public interest. The tax credits are required by Government activity endorsed by law contains and are protected by lots of rules that guarantees the liability presumed of credits obligations. That is why this study´s scenario seems to be so challenging. It seems very important to spend some reflection on this issue and to understand the tax payments in a bigger perspective, although it can´t be a complete study, it may bring some lights to the subject. The relevance of the study gets bigger considering the actual Judiciary crises, because it is outstanding knowledge of mostly law suits are filed by Public revenues in order to charge not payed taxes. So this study claims are indeed necessary and will be leaded by the new thinking about the supremacy of public interest and its impact on demand of tax debt / O presente trabalho tem por foco o estudo da transação tributária, instituto previsto no Código Tributário Nacional como causa de extinção do crédito tributário. A análise transcende a compreensão do instituto como tal, abrangendo pressupostos teóricos e axiológicos positivados de forma expressa, ou não, no ordenamento jurídico, com vistas à verificação da harmonização da causa extintiva com a supremacia do interesse público e com a indisponibilidade do crédito tributário. Isso porque, conquanto a transação seja, efetivamente, causa de extinção do crédito tributário, a análise de sua relação de pertinência em nosso sistema jurídico, além da expressa previsão no Código Tributário Nacional, é o que se busca pelo presente estudo. Com efeito, a norma de transação esbarra em preconceitos concebidos ao longo da história do direito tributário nacional, calcados nos arraigados conceitos de supremacia do interesse público e da indisponibilidade do crédito tributário, os quais muitas vezes são interpretados ou concebidos de forma ultrapassada. Outrossim, como o crédito tributário é exigido a partir da atividade dos entes tributantes de forma estritamente vinculada à lei, sendo protegido por um sem número de privilégios e garantias previstos no Código Tributário e Lei de Execuções Fiscais, há uma tendência de resistência às formas alternativas de solução de conflitos relativos à sua exigência e cobrança, dentre elas, a transação. Assim, em que pese o cenário descrito se revelar um tanto desafiador, a proposta deste trabalho é ampliar a perspectiva da análise do instituto jurídico e redimensionar o seu impacto nos antigos conceitos de supremacia do interesse público e garantias do crédito tributário, de modo a permitir novas e inovadoras reflexões sobre o tema e acerca da tributação sob um ponto de vista macro. É dizer, o intuito deste estudo não é desvendar a transação tributária em todas as suas dimensões e nuanças ou esgotar o tema, mas apenas trazer luz e novas ideias sobre questão que se apresenta como solução a um sistema tributário e processual tributário manifestamente em crise

Made available in DSpace on 2015-12-03T18:35:17Z (GMT). No. of bitstreams: 1 Fabio_Rodrigues_de_Oliveira.pdf: 607864 bytes, checksum: 14f6cb4b69ccf4e7960da3e81d86477f (MD5) Previous issue date: 2011-03-29 / Social contributions in 2002 became subject to a non-cascade payment system. The method adopted in order to make the system effective was different from that employed for other taxes in Brazil, based on the Tax Credit Method. Jointly with this innovation, on regulating the system's implementation Secretaria da Receita Federal do Brasil (SRFB) also adopted concepts that restricted the breadth of the credits, which fact in addition to making it difficult to calculate social contributions also increased the tax burden by various companies subject to this system. In the light of these assumptions and the effects that taxation causes on decisions by agents, the purpose of this paper was to detect the extent of the misalignment between accounting and fiscal concepts of inputs, in which resides one of the chief uncertainties of the non-cascade system, and its impact on the income figures of companies subject to a non-cascade social contribution system. Based on documental and bibliographic analyses, this survey detected the extent of this misalignment, listing examples of payments not included in the fiscal concept of inputs. By means of the answers obtained from the questionnaire made available to the companies covered by this survey, following a descriptive statistical treatment, it became possible to confirm that the misalignment between the fiscal and accounting concepts had an adverse impact on the income figures of those companies subject to the non-cascade system, although it is not this survey's intention to extend this outcome statistically to the entire population. / Em 2002 foi institu??da a n??o cumulatividade das contribui????es sociais. O modelo adotado para dar efetividade a esta t??cnica, no entanto, foi diverso daquele empregado aos demais tributos brasileiros, baseados no M??todo de Cr??dito do Tributo. Aliada a essa inova????o, a Secretaria da Receita Federal do Brasil (SRFB), ao regular a aplica????o desta t??cnica, adotou conceitos que teriam mitigado o alcance dos cr??ditos, o que, al??m de dificultar a apura????o das contribui????es sociais, teria aumentado a carga tribut??ria suportada por diversas empresas inclu??das nesta sistem??tica. Foi tendo em vista esses pressupostos, e os efeitos que a tributa????o acarreta nas decis??es dos agentes, que este trabalho teve por objetivo identificar a extens??o do desalinhamento entre os conceitos cont??bil e fiscal de insumos, que est?? entre as principais d??vidas da n??o cumulatividade, e seu impacto no resultado cont??bil das empresas sujeitas ?? n??o cumulatividade das contribui????es sociais. A partir de an??lises documentais e bibliogr??ficas, esta pesquisa identificou a extens??o desse desalinhamento, enumerando exemplos de encargos exclu??dos do conceito fiscal de insumos. Com as respostas obtidas por meio de question??rio disponibilizado ??s empresas pertencentes ao objeto deste estudo, ap??s tratamento estat??stico descritivo, foi poss??vel verificar que o desalinhamento entre os conceitos fiscal e cont??bil teve um impacto negativo no resultado cont??bil das empresas sujeitas ?? n??o cumulatividade, embora n??o se pretenda nesta pesquisa estender estatisticamente esses resultados ?? toda popula????o.

The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.

<p>Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. </p><p>These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.</p><p>The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.</p>

Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal. The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.