The main aim of this Master's thesis is to set down individual factors which may affect corporate tax revenues in the Czech Republic. These criteria are selected based on the studies of the trends in the corporate tax revenues and then thoroughly analyzed. Furthermore, thesis consists of corporate tax revenue as a percentage of GDP comparison among chosen OECD countries with emphasis on the Czech Republic. Integral part of thesis is also formed by a regression analysis which examines the impact of the opted factors on corporate tax revenues.

The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.

The diploma thesis is focused on real estate tax, the main emphasis is on the use of local coefficient at its maximum size. The aim is to identify the main reasons that motivate municipalities to set the highest possible rate. We are also trying to confirm the hypothesis that the local municipality with local coefficient 5 spend more money on roads and road transport than municipalities that did not set up local coefficient. The research was based on information from the years 2012 to 2010 and proved that the relationship between these variables does not exist.

Potentielle Steuerreformen befinden sich regelmäßig auf der Tagesordnung der politischen Diskussion in Deutschland und Europa. Die erwarteten Aufkommens- und Verteilungswirkungen von Steuerreformen werden von Simulationsmodellen quantifiziert, die damit der politischen Entscheidungsunterstützung dienen. Bisherige Simulationsmodelle basieren auf makroökonomischen oder unternehmensindividuellen Daten und führen die Analyse für einen historischen Zeitraum oder für einzelne Länder durch. Vor diesem Hintergrund stellen die Beiträge dieser Dissertation das Design, die Implementierung und die Anwendung des Mikro-Simulationsmodells ASSERT dar. ASSERT basiert auf unkonsolidierten Jahresabschlussdaten sowie Beteiligungsbeziehungen europäischer Unternehmen, länderspezifischen Parameterdaten und berücksichtigt die nationalen Besteuerungsvorschriften der europäischen Länder. Die Simulation der zukünftigen Unternehmensentwicklung erlaubt eine vorwärtsgerichtete Analyse für mögliche nationale oder europäische Steuerreformszenarien unter Unsicherheit. Dabei werden Auswirkungen auf inländische und ausländische verbundene Unternehmen berücksichtigt. Das formale und steuerliche Design von ASSERT wird in Beitrag 1 erläutert. Die Anwendung von ASSERT erfolgt dann in Beitrag 2. Ziel dieses Beitrags ist die Quantifizierung der Auswirkungen möglicher Reformszenarien zur alternativen Besteuerung der ertragsteuerlichen Organschaft in Deutschland. Die Präsentation des Entwicklungsprozesses, des optimierten IT-Designs und der Implementierung ist Gegenstand von Beitrag 3. Zunächst wurde ASSERT für eine zeitnahe Realisierung funktionenorientiert konzipiert und realisiert. Nachfolgend wurde ein ganzheitliches Datenbankdesign und ein integriertes Programm-Paket erstellt, um Verbesserungen der Performance und der Wartbarkeit zu erzielen. Da zu erwarten ist, dass unternehmerische Entscheidungen durch Steuerreformen beeinflusst werden, werden in Beitrag 4 Verhaltensreaktionen in Bezug auf die Finanzierungsstruktur berücksichtigt und die resultierenden Zweitrundeneffekte für verschiedene Szenarien ermittelt. Die Modellierung der Zielkapitalstruktur erfolgt in Abhängigkeit des tariflichen, des marginalen Steuersatzes und weiteren Konzerncharakteristika.

Made available in DSpace on 2016-04-26T20:48:37Z (GMT). No. of bitstreams: 1 Emerson Oliveira de Queiros.pdf: 1394134 bytes, checksum: e8f7b40ddc426553915a8ec319148ce7 (MD5) Previous issue date: 2012-08-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The goal of the present work it to use the Box-Jenkins methodology, also known as ARIMA methodology, to build a short-term model of prediction for the state tax (ICMS) revenue. This tax is the most important source of income for the states in Brazil. Therefore, to predict precisely the volume of resources to be collected, other then being a legal requirement, may also be crucial for the financial management of the States. The results achieved indicate that the Box-Jenkins methodology can be a useful tool to forecast the short-term tax revenue from taxes with the characteristics of the ICMS (Value Add Tax) / O presente trabalho objetiva aplicar a metodologia Box-Jenkins, conhecida também como metodologia ARIMA, a fim de construir um modelo de previsão de curto prazo para o imposto estadual (ICMS). Trata-se de um imposto de grande peso relativo nas receitas dos estados no Brasil. Portanto, antecipar precisamente o volume de recursos advindos da principal fonte de receita dos estados no Brasil, além de ser uma imposição legal, pode ser também crucial na gestão financeira dos Estados. Os resultados indicaram que a metodologia Box-Jenkins pode ser uma ferramenta útil se a intenção for construir um modelo de previsão de curto prazo para o imposto com as características do ICMS

多國公司由於企業本身的成長，生產技術，高科技的日益精進，而逐 漸蓬勃發展，也因此多國公司內部之間的交易亦隨之增加，由於內部交易 跨越不同國界，管理當局往往藉由移轉計價策略以達到整體利潤最大化的 目標，此對各關係國政府之稅收、市場分配，及當地股東產生不利影響， 故各國政府莫不希望能有效防杜。本研究透過理論面及制度面來探討多國 公司移轉計價問題，本文之研究如下：一、現況分析： 根據問卷資料 顯示，多國公司從事內部移轉計價行為雖有不同目的。但是不可否認，追 求整體淨利潤最大化配合以稅負節省仍為其主要目的。二、理論面探討： 由於各國的稅率不同，故產生租稅差異性，若政府不規範廠商之移轉 計價行為，將造成政府沒有稅收，違反政府課稅原意，故予以規範。至於 如何制定常規價格，視政府政策目標而定： (1) 政府以租稅中立性為 目標：政府所制定的常規價格等於中間產品邊際成本。 (2) 政府以稅 收最大化為目標：政府宜從高認定常規價格，但必須考慮中間產品之需求 彈性。 (3) 政府以國民所得最大化為目標：政府宜從低認定常規價格 。 故若欲協調政策目標，適當訂定常規價格，有其必要性。三、制度 面探討： 由選樣國家之移轉價格條款，發現大致上可以分成二類：一 類訂定完備，如美國、日本、韓國；另一類僅有一般性規範，如英國、瑞 典。而我國法令規定甚不完備，僅見於所得稅法第43條之1，而其規範散 見於各條文中且不夠明確，故無法有效防杜非常規交易之安排。至於各國 移轉價格條款，其特色大致如下： (1) 明確規範關係人定義。 (2) 明確認定常規交易價格。 (3) 明列非常規交易調整方法。 (4) 明定安全範圍，降低稽徵成本。 (5) 細列各種移轉計價交易類 別。 (6) 制定對應調整規定，並與其他國家協議達成國際間對應調整 。（如美國、日本） (7) 明訂納稅義務人主動提供資料，掌握其資訊 。（如日本） 隨著國內對外投資日漸增加，多國公司利用移轉計價策 略從事利益移轉亦日漸增加，故修正所得稅法第43條之1及其相關條文， 實為刻不容緩之事，因此本文提供建議以為未來修法之參考。

面對經濟景氣停滯、財政赤字急遽惡化及相關社會福利支出等種種不利因素，我國政府在衡酌國際金融危機及稅制改革潮流下，於2009年將遺贈稅之最高邊際稅率由50％大幅調降為單一稅率10％，同時提高免稅額。就修法目的而言，主要希望藉由稅率的降低來吸引海外資金，並預期此項租稅改革能振興國內投資，進而穩健國內財政。 本研究利用財政部國稅局的實際課徵資料，並輔以美國、南韓、日本等國之稅制改革經驗為借鏡，分別就遺產及贈與稅之稅收變動、稽徵成本、違章漏稅等多個面向，分析遺贈稅修正後是否收得其效及其對稅賦之影響。研究結果發現，除稽徵效率有待改善外，我國遺贈稅稅賦收入於修法後並未有重大改變，主要係因海外資金實有回流，使得稅率在大幅降低的情形下，稅基並未受到侵蝕，顯見該次修法係有符合最初的預期及社會之期待。 / Facing with several unfavorable factors such as economic downturn, budget deficits, and enormous social welfare expenditures, Taiwanese government decided to lead a reform of current tax system by dropping the highest marginal tax rate of estate and gift tax from 50% to single tax rate of 10% and raising the exemption. The main purpose of this amendment is to attract foreign capitals, stimulate domestic consumptions and investments, and ultimately revitalize the economy and stabilize domestic finance. This study examines the effect of dropping estate and gift tax rate. Based on actual imposition data collected from Ministry of Finance, and experiences of United States, South Korea, Japan and other countries. I find that except for the process of tax collection is not efficient as expected, there is no significant change of tax revenue after amendment of estate and gift tax law, the reason is that the inflow of overseas funds increases the tax base. Overall, the reform of estate and gift tax does meet the initial expectation.

Magistro baigiamajame darbe pateiktas Lietuvos mokesčių sistemos vertinimas ir ištirta mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms. Pirmoje teorinėje dalyje nagrinėjama mokesčių sistema, apžvelgiami mokesčių tarifai ir analizuojamos valstybės pajamos. Antrame skyriuje pateikiama tyrimo metodologinė dalis. Trečiame skyriuje atliekant ekonometrinį modelį analizuojama valstybės biudžeto mokestinių pajamų dinamika ir ją lemiantys veiksniai bei atliekamas mokestinių pajamų prognozavimas. / In this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.

Tax Law attempts to regulate the majority of possible circumstances, in order to achieve an effective taxing on what requires be taxed. Being the acquisition of recreational boats an increasingly frequent phenomenon, it’s necessary to apply the Tax to Recreational Boats and to understand this tax in the light of the Peruvian legislation. On this occasion, the author analyzes the current situation of the imposition to these movable goods, through the interpretation and even questioning of its legal basis: the Law of Municipal Taxation and the regulation of the Tax to Recreational Boats. / El Derecho Tributario intenta regular la mayoría de circunstancias posibles para gravar efectivamente aquello que requiera imposición. Siendo la adquisición de embarcaciones de recreo un fenómeno cada vez más frecuente, surge la necesidad de aplicar el Impuestoa las Embarcaciones de Recreo y de entender esta carga a la luz de la normativa peruana. En esta oportunidad, el autor analiza la situación actual de la imposición a estos bienes muebles, a través de la interpretación de su base legal: La Ley de Tributación Municipal yel Reglamento del Impuesto a las Embarcaciones de Recreo.

Submitted by ROBSON OLIVEIRA (robsonoliv@hotmail.com) on 2015-07-06T18:43:10Z No. of bitstreams: 2 trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2015-07-07T14:36:43Z (GMT) No. of bitstreams: 2 trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-07-09T11:49:22Z (GMT) No. of bitstreams: 2 trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) / Made available in DSpace on 2015-07-09T11:49:34Z (GMT). No. of bitstreams: 2 trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) trabalho_completo_v_final.pdf: 3251870 bytes, checksum: 8dadd161f79a7235793172586d579b63 (MD5) Previous issue date: 2015-05-25 / The aim of this research is to evaluate the impact of Tributary Administration Modernization Program (PMAT), provided by the Brazilian Development Bank (BNDES), in the trajectory of tax revenue of municipalities, from 1999 to 2011. In this regard, we used a panel data model with fixed effects controls. The dependent variables are ISSQN (Any Nature Service Tax) and IPTU (Real State Tax) and the explanatory variables are the desegregated GDP of Municipalities and the BNDES disbursements. The regressions were performed with treatment dummies and with the log transformation of BNDES disbursements, separately. Despite the use of entire sample of control group to run the regressions, we define two subsamples to try to avoid the risk of selection bias. The first delimitation of control group are the municipalities that tried to get the BNDES funding, but did not get it. The second control group are the municipalities that are geographically close to those that received the funding. The results indicated that, in most regressions, there is no statistical relationship between the PMAT and the trajectory of tax revenue of municipalities. Just in the regressions performed with the control group that tried to get the BNDES’s funding (but did not get it), it was found that there is statistical relevance concerning IPTU, at significance level of 5%. / O objetivo deste trabalho é avaliar o impacto do Programa de Modernização da Administração Tributária e da Gestão dos Setores Sociais Básicos (PMAT), gerido pelo Banco Nacional de Desenvolvimento Econômico e Social (BNDES), na arrecadação tributária dos Municípios, no período de 1999 a 2011. Para tanto, utilizamos um modelo econométrico de dados em painel com estimador de efeitos fixos. As variáveis dependentes são os logs da arrecadação de ISSQN e IPTU, as variáveis explicativas são os desembolsos do BNDES e o PIB municipal desagregado. Realizamos regressões com dummies de tratamento e com o log dos desembolsos. Além realizar regressões com toda a amostra disponível, delimitamos a amostra do grupo de controle em dois subgrupos para tentar eliminar efeitos de tendências entre entidades. A primeira delimitação foi utilizar a amostra que realizou consultas ao banco de fomento e não obteve sucesso. A segunda delimitação foi a de municípios que possuem proximidade geográfica daqueles comtemplados pelo financiamento. Os resultados encontrados demonstram não haver significância estatística entre desembolsos realizados pelo BNDES e a trajetória da arrecadação dos tributos em análise na maior parte dos modelos utilizados. Apenas nas regressões com dados da amostra que realizou consulta ao BNDES, obteve-se significância estatística, ao nível de 5% para o tributo IPTU, no efeito acumulado ao longo do tempo.