The main objective of this diploma thesis is to identify and characterize the changes in economic, social and legislative conditions and their impact on the financial results of selected non-profit organization.

The main goal of this thesis was to analyze the gifts, promotional items and representation expenses of the accounting and tax perspective. Further to address the accounting and tax cases to specific cases of practice and finally the evaluation of the legislative action in this area.

Decentralisation, meaning the delegation of responsibilities from central to lower government levels is generally assumed to improve the delivery of local public services. The theoretical assumption is that local authorities are encouraged by decentralisation to behave in a more accountable and entrepreneurial fashion. At the same time, accountability and (public) entrepreneurship are distinct concepts and may even be considered to involve conflicting behaviours. Therefore, decentralisation outcomes may vary depending on which behavioural pattern predominates. Previous research has focused on using large data sets to examine the impact of decentralisation on outcomes such as economic growth, disparities, poverty reduction and government performance. But there is also a need to better understand how decentralisation, and specifically fiscal decentralisation, may promote accountability and public entrepreneurship in specific settings. To contribute to closing this gap, this dissertation examines both fiscal decentralisation policies and contemporaneous changes in political arrangements. It identifies the incentives these changes create for Mexican local authorities to behave in more accountable and entrepreneurial ways and which may lead to differences in government performance. The study focuses on rural municipalities where achieving the predicted decentralisation outcomes is highly challenging. A mixed methods research design was used with two phases. In the first stage, the relationship between fiscal decentralization and changes in government accountability and entrepreneurship was investigated through statistical analysis based on fixed effects estimation using a sample of 505 rural municipalities. For that purpose a longitudinal dataset was developed, comprising municipal level information between the years 1990 and 2009, including indices for accountability and public entrepreneurship. Phase two involves multiple case studies of individual municipalities that were selected based on performance. The empirical evidence suggests that decentralisation policy has tended to work against accountability but has increased entrepreneurial behaviour in rural municipalities, highlighting the potential tension between the two. The extent to which these effects occur seems to depend on the particular fiscal arrangement. In addition, political competition seems to reinforce accountability and has an impact in entrepreneurship in a different way to the effects expected theoretically, though the effects are not as strong as with fiscal decentralisation. This study advances the public entrepreneurship literature and expands the understanding of fiscal decentralisation. Additionally, it provides suggestions for which policy arrangements are likely to promote accountability and entrepreneurial actions by public authorities.

Cette thèse est une contribution à la littérature consacrée aux réformes fiscales. Le prétexte a été la réforme du code général des impôts du Sénégal, intervenue en 2012. La démarche s’appuie sur l’étude de trois thématiques (impact de l’environnement des affaires, impact de la réduction de l’impôt sur le revenu et évaluation de la capacité financière de l’administration fiscale) qui couvrent les principales préoccupations de la nouvelle législation fiscale. Au préalable, une approche expérimentale permet d’avoir un aperçu des difficultés du nouveau code.Les résultats montrent que des difficultés persistent dans l’exécution effective de certaines dispositions du code.Par ailleurs, les vérifications empiriques permettent de confirmer le caractère prioritaire de l’amélioration de l’environnement des affaires. En outre, les pertes de recettes fiscales auraient pu être atténuées en procédant à une baisse progressive de l’impôt sur le revenu combinée avec un relèvement progressif du taux de l’impôt sur les sociétés.Enfin, la thèse propose une approche alternative de fixation des objectifs de recettes fiscales plus rigoureuse se basant sur la capacité financière de l’administration fiscale plutôt que sur le niveau de dépenses à exécuter. Une telle démarche améliore sensiblement la programmation budgétaire. / This thesis contributes to the literature dedicated to tax reforms. The recent changes initiated in the Senegalese tax system motivated this research. Three main measures of this new tax legislation were investigated. Those decisions include changes introduced to improve business environment, the income tax reduction and corporate tax increase. An experimental survey completes this analysis providing an overview of difficulties faced in implementing the new system. As a matter of fact, results show that some of the decisions made as part of the reform suffer from delays in their effective entry into force.Furthermore, empirical investigations confirm business environment improvement as being a top priority issue to be addressed by the reform. Regarding the income tax reduction, findings suggest that a progressive approach is preferred both in lowering the income tax and increasing the corporate tax.To finish, an innovative approach is proposed to set tax revenue targets. The method rather focuses on the tax administration ability to collect funds than spending needs. Such approach significantly improves budget programming.

La France, de même que tous les pays développés à économie de marché, possède une fiscalité élaborée et complexe, faite d’un grand nombre de prélèvements obligatoires. Le législateur poursuit, dans la détermination de sa politique fiscale, plusieurs objectifs. Au premier rang de ces objectifs figurent notamment l’efficacité et l’équité. Ces finalités de l’impôt obéissent à des logiques différentes, et peuvent parfois s’avérer contradictoires. Le système fiscal français parvient-il à atteindre ces objectifs? Divers concepts et situations – par exemple les niches fiscales et l’optimisation fiscale – étudiés dans le cas français mais également dans une perspective comparative internationale, en analysant plusieurs types de taxes et impôts, permettront d’éclairer la manière dont les politiques fiscales se positionnent au regard de l’équité et de l’efficacité, et de formuler des recommandations pour résoudre de façon optimale le dilemme entre efficacité et équité des prélèvements obligatoires. / Like all economically developed countries, France has an intricate and elaborate tax system, with a significant number of taxes and social security contributions. The French legislature conducts its tax policy with various goals in mind. Uppermost among these goals are efficiency and equity. The rationales behind each of these aims are quite different and sometime sprove contradictory.To what extent does the French tax system achieve these objectives? Several concepts and situations - aggressive tax planning and tax exemptions for instance - will be analysed through the example of numerous taxes, both from a national and an international comparative perspective. This will help us determine how well tax policies perform in terms of efficiency and equity, and make recommendations to optimally solve the dilemma between the efficiency and equity of the tax burden.

My diploma thesis deals with a tax system of the United States of America. The main attention in this thesis is dedicated to a federal taxation in the United States of America, but also a state and a municipal level of taxation.The most important object of this thesis is to analyze a current tax system of USA, which contains my proposals for improvement of the Czech Tax Law e. g. an improvement of tax payment discipline or an enhancing legal certainty of citizens. The conclusion contains a complete assessment of discovered findings. On the basis of such the diploma thesis, the reader should acquire a complex insight into the United States tax system.

The study is concerned with reforms of tax systems in the european countries and possibilities of tax system optimalization. The research by the help of comparing analysis is applied to selected EU countries where in tax systems has been obtained integration and convergency trend in last decades. This has been one of the reasons for choosing this region. The selected countries have been chosen because they represent the greatest european countries and the most remarkable economics and/or experienced more significant tax reform. The object of study is to classify the reforms in individual countries according to the diversity of historical, economical and institutional progress and enquire their course and influence on the tax system structure. The analysis affords comparative and economically oriented view of tax systems in selected european countries and on the basis of specific criteria leads into the similar and dissimilar tax reform trends formulation .

This diploma thesis deals with the tax system of Malaysia in the political-economic context. It outlines the basic tax conditions on the territory of the Federation of Malaysia in the context of tax systems in the region. In order to give a plastic picture of the issue, the current tax conditions and ascertained data are compared, by means of charts and tables, with the countries neighboring Malaysia -- Singapore, Indonesia and Vietnam. In connection with the political-economic development also the Asian financial crisis is emphasized, which caused a drop in economic growth and a change in the existing fiscal policy. A substantial part of the thesis is devoted to the analysis of the tax burden and of the tax system structure. In the conclusion, the thesis compares and evaluates the tax systems of the neighboring countries.

Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).

The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.