Sin taxes have increased significantly during the past three years. There have been different opinions regarding the levying of sin taxes: in relation to whether it helps the government to raise revenue or reduces the consumption thereof. This study therefore investigates the actual purpose for these taxes by means of a literature and empirical review. An increase in sin taxes affects the poor more than the rich because such taxes are classified as a regressive type of tax. The primary research problem addressed by this literature study was to determine the percentage that the lower income earning group of South African citizens, who are funded by social grants, spend on sin taxed items. This study focused on two areas: the social grant system in conjunction with the Consumer Price Index (“CPI”) and the levying of sin taxes in South Africa. Over the years, South Africa has experienced an increase in its levels of poverty. There are eight types of social grants in South Africa, to which the lower income earning South African citizens, who live below the poverty line, are entitled, depending on their circumstances. This study discusses only seven of the eight social grants, by considering the purpose of the social grant, criteria, means testing requirements and the monthly amount available. These grants include the child support grant, old age grant, disability grant, foster care grant, care dependency grant, grant-in-aid and war veteran grant. The CPI of South Africa is briefly addressed in this study, followed by the increases over the past three years. The escalations of the social grants and that of the CPI of South Africa have been compared in order to determine whether the government remains concerned for their lower income earning citizens most of whom live below the poverty line. For purposes of this study, sin taxes have been narrowed down to include only alcoholic beverages and cigarettes. This study determined the increases of sin taxes on these substances over the past three years as well as the consumption thereof. Their consumption was determined by the sales volume. A comparison of the increases and consumption was made, the purpose of which was to determine government’s motivation for these increases. The empirical review of this study investigated the social grant recipients’ spending habits on these items. This was done by means of a self- developed questionnaire. The purpose of the questionnaire was to determine the percentage of their grant money that the social grant recipients spend on alcoholic beverages and cigarettes. The results and findings led to a conclusion which addressed the problem of this study. This study makes recommendations for further investigation of the sin tax implications for the lower income earning South African citizens, who are funded by social grants. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

Sin taxes have increased significantly during the past three years. There have been different opinions regarding the levying of sin taxes: in relation to whether it helps the government to raise revenue or reduces the consumption thereof. This study therefore investigates the actual purpose for these taxes by means of a literature and empirical review. An increase in sin taxes affects the poor more than the rich because such taxes are classified as a regressive type of tax. The primary research problem addressed by this literature study was to determine the percentage that the lower income earning group of South African citizens, who are funded by social grants, spend on sin taxed items. This study focused on two areas: the social grant system in conjunction with the Consumer Price Index (“CPI”) and the levying of sin taxes in South Africa. Over the years, South Africa has experienced an increase in its levels of poverty. There are eight types of social grants in South Africa, to which the lower income earning South African citizens, who live below the poverty line, are entitled, depending on their circumstances. This study discusses only seven of the eight social grants, by considering the purpose of the social grant, criteria, means testing requirements and the monthly amount available. These grants include the child support grant, old age grant, disability grant, foster care grant, care dependency grant, grant-in-aid and war veteran grant. The CPI of South Africa is briefly addressed in this study, followed by the increases over the past three years. The escalations of the social grants and that of the CPI of South Africa have been compared in order to determine whether the government remains concerned for their lower income earning citizens most of whom live below the poverty line. For purposes of this study, sin taxes have been narrowed down to include only alcoholic beverages and cigarettes. This study determined the increases of sin taxes on these substances over the past three years as well as the consumption thereof. Their consumption was determined by the sales volume. A comparison of the increases and consumption was made, the purpose of which was to determine government’s motivation for these increases. The empirical review of this study investigated the social grant recipients’ spending habits on these items. This was done by means of a self- developed questionnaire. The purpose of the questionnaire was to determine the percentage of their grant money that the social grant recipients spend on alcoholic beverages and cigarettes. The results and findings led to a conclusion which addressed the problem of this study. This study makes recommendations for further investigation of the sin tax implications for the lower income earning South African citizens, who are funded by social grants. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

La fiscalité environnementale repose sur un double fondement: économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s'inscrire dans une réforme fiscale verte alliant flexibilité de l'instrument fiscal et pérennité des objectifs environnementaux. Dès lors, la responsabilité environnementale et sociale apparaît comme un nouveau paradigme. Cependant, face à l'internationalisation des problèmes environnementaux et de la concurrence fiscale, l'échelon régional est particulièrement approprié. Au sein même de l'Union européenne, différents scénarios sont possibles. L'ajustement des taxes aux frontières est ainsi un mécanisme efficace de reconnaissance des préoccupations environnementales. L'analyse de la fiscalité environnementale dans différents États, y compris des États en développement, permet d'en apprécier toutes les potentialités. Sans oublier l'hypothèse d'une fiscalité mondiale, l'usage des conventions fiscales internationales ou la reconnaissance d'une coutume internationale sont des hypothèses. / Environmental taxation is based on a double economic (the double dividend) and legal (the polluter pays principle) foundation. It must be part of a green tax reform combining flexible instruments with sustainable environmental objectives. So, the environmental and social responsibility appears as a new paradigm. However, in front of the globalization of environmental problems and tax competition, the regional level is suitable. Even within the European Union, some options are possible. Hence, the border tax adjustment is an effective mechanism regarding environmental concerns. The analysis of environmental taxation in various countries, including developing countries, shows all potentialities. Not to mention global taxation, the use of tax treaties and the existence of an international custom are hypotheses

Šiame darbe remiantis pagrindiniais dviem šaltiniais (t.y. Europos apmokestinimo duomenų bazė ir Europos Komisijos kasmetinis leidinys Europos Sąjungos mokesčių sistemų struktūros) nagrinėjamos ES valstybių narių tiesioginių mokesčių sistemos. Pirmame darbo skyriuje bandoma trumpai apžvelgti mokesčius bendrai ir tiesioginių mokesčių harmonizavimą ES valstybėse. Pradžioje pateikiama mokesčių ir mokesčių sistemos sąvokos samprata, mokesčių funkcijos, išskiriami mokesčių elementai ir apmokestinimo principai, mokesčių klasifikacija. Pirmo skyriaus antroje dalyje kalbama apie pastangas harmonizuoti tiesioginius mokesčius ES valstybėse narėse bei atskleidžiami pagrindiniai nacionalinių mokesčių sistemų harmonizavimo ES tikslai. Antrame darbo skyriuje apžvelgiamos ES valstybių narių tiesioginių mokesčių sistemos, t.y. trumpai aprašomi tiesioginiai mokesčiai: gyventojų pajamų, juridinių asmenų pelno, nekilnojamojo turto, paveldėjimo ar dovanojimo mokesčiai. Antro skyriaus pirmame poskyryje bandoma atskleisti gyventojų pajamų apmokestinimo ypatumus. Darbe apsiribojama nuolatinių (rezidentų) mokesčio bazės bei tarifų ES valstybėse palyginimu. Analizuojant mokesčių bazę, remiamasi 2 pajamų grupėmis: su darbo santykiais susijusiomis pajamomis bei individualia veikla. Atskleidžiami individualios veiklos, o tiksliau – komercinių pajamų ir profesinių pajamų traktavimo ypatumai. Taip pat su darbo santykiais susijusių pajamų (darbo užmokestis ir pajamos natūra) apmokestinimo pagrindiniai... [to full text] / This thesis, referring to such main sources as “European taxation database” and European commission annual journal on “Structures of the taxation systems in the Euopean Union”, analyses EU member states direct tax systems. First chapter gives a brief overview on taxes in general and direct taxes harmonization in EU countries. Firstly it is described the concept of tax and tax system, tax functions, elements of taxes and the principles of taxation, also the classification of taxes. The second part of the first chapter describes the attempts on direct taxes harmonization in EU member states and develops the main goals of the national taxes systems harmonization in EU. Second chapter gives an overview of the direct taxes systems of the EU member states, i.e. briefly presents direct taxes, such as tax on income of individuals, tax of profit of legal persons, tax on immovable property, inheritance tax, or donative tax. The first section of the second chapter describes peculiarities of the income of individual’s tax. This thesis confines to comparison of permanent (residential) tax base and tax rates in EU member states. Analyzing tax base references are made to 2 income groups: income related to work relations and individual activity. The peculiarities of individual activity, to be more precise – the peculiarities of commercial income and professional income treatment are being established. Also work related income (wage and in-kind revenue) taxation main differences are being... [to full text]

Graduation theses concerned on tax accounting. It´s engaged especially in question bookkeeping in domain of practise of medecine. Partials objectives of this essay are to explore administration of invoices. Next problem is how to analyse tax liability in differents types of accounting of costs and in doble-entry accounting.

nÃo hà / A ToponÃmia, um dos ramos da OnomÃstica, à a ciÃncia linguÃstica que tem por objetivo estudar os nomes prÃprios de acidentes geogrÃficos fÃsicos e humanos, a partir da anÃlise da relaÃÃo lÃngua-cultura-sociedade. Baseada nestes pressupostos, esta pesquisa objetivou inventariar, descrever e analisar os topÃnimos relativos aos acidentes humanos (estado, microrregiÃes, municÃpios) e fÃsicos (rios) da AmazÃnia Ocidental Brasileira, ou seja, do estado do Acre, a fim de verificar em que medida esses topÃnimos retratam a realidade fÃsicogeogrÃfica e sociocultural no processo de nomeaÃÃo dos referidos espaÃos. Orientou essa pesquisa a seguinte hipÃtese: a toponÃmia acreana preserva particularidades linguÃsticas, sÃcio-histÃrico-culturais, e fÃsico-geogrÃficas da regiÃo que influenciaram o denominador no ato de nomeaÃÃo. Os dados foram coletados, principalmente, no Mapa PolÃtico- Administrativo do Estado do Acre (2006), escala 1: 1000 000, fornecido pelo Instituto Brasileiro de Geografia e EstatÃstica (IBGE-AC). Dada a natureza da pesquisa, adotaram-se as orientaÃÃes teÃrico-metodolÃgicas de Dick (1992) e os princÃpios teÃricos da lexicologia e da semÃntica, dando-se destaque Ãs questÃes relativas ao processo de construÃÃo do significado dos itens lÃxicos associados Ãs categorias toponÃmicas. Adotou-se, para a distribuiÃÃo dos signos toponÃmicos coletados, a terminologia de Salazar-Quijada (1985) macrotopÃnimos, para as nomeaÃÃes do estado e das microrregiÃes; microtopÃnimos, para os municÃpios; e topÃnimos, para as nomeaÃÃes dos rios. Os resultados apontaram, em relaÃÃo aos macrotopÃnimos, para uma completa influÃncia de condutas motivadoras de ordem fÃsica, haja vista que todos os topÃnimos registrados enquadram-se na taxe dos hidrotopÃnimos (100,0%). Isso mostra que as correntes hÃdricas regionais refletiram completamente na nomenclatura geogrÃfica do estado e das microrregiÃes. Contudo, no que tange aos microtopÃnimos, os MunicÃpios, prevaleceu a motivaÃÃo de natureza antropo-cultural, jà que foram registradas como taxes mais produtivas, os historiotopÃnimos (38,1%) e os etnotopÃnimos (13,7%). Por sua vez, os topÃnimos dos acidentes humanos, de maneira geral, mostraram a superioridade dos fatores motivacionais de natureza antropo-cultural (67,9%) em relaÃÃo aos de natureza fÃsica (32,1%). Jà em relaÃÃo à toponÃmia dos acidentes fÃsicos, os fatores motivacionais de natureza antropo-cultural (50,0%) foram preponderantes em relaÃÃo aos de natureza fÃsica (36,7%). As taxes mais produtivas foram os zootopÃnimos (16,7%), dimensiotopÃnimos (10,0%) e antrotopÃnimos (10,0%). Em sÃntese, a anÃlise toponÃmica dos acidentes geogrÃficos acreanos evidenciou que, na construÃÃo do significado dos signos toponÃmicos, concorrem elementos linguÃsticos e extralinguÃsticos. Os topÃnimos acreanos sÃo, de modo geral, motivados por condicionantes sÃcio-histÃrico-culturais e fÃsicogeogrÃficos. Os resultados, in totum, confirmam a hipÃtese que norteou nossa pesquisa. / Toponymy, a branch of onomastics, is the linguistic science which aims at studying the names of physical and human geographic features, from the analysis of the language-culture-society. This research intended to inventory, describe and analyze the toponyms human accidents (state micro-regions, municipalities) and physical (rivers) of the Western Brazilian Amazon, i.e. the state of Acre, in order to verify to what extent these toponyms portray reality physicalgeographical and socio-cultural in the appointment of such spaces. This research is guided by the following hypothesis: Acreâs toponymy preserves linguistic, socio-historical, cultural and physical-geographical particularities characteristics of the region, that influenced the denominator the act of naming. Data were collected mainly throug Political and Administrative Map of Acre (2006), scale 1: 1000 000, provided by the Brazilian Institute of Geography and Statistics (IBGE-AC). We adopted Dickâs theoretical and methodological approach, and the theoretical principles of lexicology and semantics, considering prominent issues concerning the construction of the meaning of lexical items associated with toponymic categories. We adopted, for the distribution of toponymic signs collected, Salazar-Quijadaâs terminology: macrotoponyms, for the appointments of State and Micro-regions; microtoponyms for the municipalities, and place names, for appointments rivers. The results showed, compared to macrotoponyms a complete duct motivating influence of physical nature, because all the place names recorded fall compared to tax hydrotoponyms (100.0%). This shows that the current regional water reflected completely the geographical nomenclature of the state and micro-regions. Comparatively to microtoponyms, municipalities, however, the prevailing motivation nature-cultural anthropology, since taxes were recorded as the most productive namely, historiotoponyms (38.1%) and etnotoponyms (13.7%). The toponyms human accidents, in a general way, showed the superiority of the motivational factors related to nature and cultural anthropology (67.9%) if compared to factors of physical nature (32.1%). Concerning to physical accidents of place names motivational factors of nature and cultural anthropology (50.0%) were predominant taking as parameter those of physical nature (36.7%). The most productive taxes were zootoponyms (16.7%) dimensiotoponyms (10.0%) and antrotoponyms (10.0%). To summarize, the analysis of Acre landforms toponymic showed that in the construction of the meaning of signs toponymic, linguistic and extralinguistic elements cooccur. Acreâs toponyms are generally motivated by socio-historical, cultural and physical geography constraints. The results, in totum, confirm the hypothesis which founds our research.

In this study, fiscal sustainability is defined consistent with the government intertemporal budget constraint framework which is related to the solvency of the government. Fiscal sustainability analysis in this context, therefore, considers the revenue side of the budget as well as the expenditure obligations. On the revenue side, the study highlights that fiscal authorities in South Africa continue to rely on income, profit and wealth taxes as they account for a larger share of government revenue compared to indirect taxes. However, immediately prior to the first democratic South Africa, there was a substantial shift from company taxes to personal taxes; a trend that has continued onto 2010. Analyses in this study show that the structure of the main taxes of South Africa compares less favourably to other emerging economies, and the worldwide averages. For instance, even though fiscal authorities have reduced the CIT rate from a high 50% to 28%, this rate is still higher when compared to other upper middle income economies and the rest of the world‟s average. The country compares no better either when the PIT rate is considered but its VAT rate compares favourably to that of the economies mentioned. Since the new era, in particular between 2000 and 2010, fiscal authorities in South Africa focussed on the reduction and stabilisation of marginal tax rates for the major taxes as well minimising the complexity in tax administration by reducing the number of tax brackets. Despite such effort, the wedge between the statutory rates and the realised average tax rates for the three main taxes is a concern regarding the protection of the revenue base. With regards to budget allocations, this study shows that collectively, expenditure on the social sector accounts for slightly below half of government consumption expenditure; specifically, however, there was a reduction in the proportional allocation to Education whilst at the same time the proportional allocations to Social Protection, Public Order and Safety and Social Grants increased. Defence expenditure was high pre-1994 and immediately after the first democratic election, but declined in the later years of the democratic South Africa. In general, the policy of fiscal prudence after 1994 resulted in a substantial decline in debt service cost, whilst the real growth rate of the economy increased considerably. Nevertheless, the former still exceeded the latter for most part of the period between 1994 and 2010. Having reduced its debt burden over the past decades, the South African government again finds itself facing a problem of rising debt due to an increase in the fiscal deficit. On the basis of this background, this study addresses four broad questions, namely: (i) was the fiscal stance taken in the past, sufficient to attain fiscal sustainability in South Africa? (ii) How did fiscal policy in the past adjust to budget imbalances and to what extent did that affect fiscal sustainability? (iii) Which are the optimal ways to v protect the revenue base; and (iv) How does the current fiscal dispensation (i.e. composition of expenditure and tax) affect the economy and inter alia fiscal sustainability? Different econometric techniques, namely: the Smooth Transition Error Correction model; the Logistic quadratic model; the Currency Demand model and the Bayesian Structural Vector Auto Regression Model are applied in the analyses. The findings of this study suggest that fiscal policy over the sample period has been sustainable but likely to be adjusted more quickly when the budget deficit exceeds 4.02% of GDP. However, the stabilisation policies by fiscal authorities are fairly neutral at deficit levels below the estimated threshold; that is, at deficit levels of 4.02% of GDP and below. The fiscal reaction speed of the South African government (i.e. increasing the tax burden) to lower the large deficit levels towards a band of tolerable values, indicate that they are indeed concerned about solvency. Thus, on the basis of this historical fiscal stance, it can be expected that fiscal policy will remain sustainable in the medium-term; and that the government‟s projection to reduce the fiscal deficit from a high 5.3% of GDP in 2010 to 3.0% in 2015 is plausible. In South Africa the main fiscal challenge, therefore, is to find ways through which the recent gains in fiscal solvency are not at the expense of the future revenue base. Consequently, the next objective in this study is to analyse one important element of protecting the revenue base, namely, possible leakages from it. In this regard, shadow economic activity is being investigated. This study finds that on average, the size of the South African shadow economy is 22.18% of GDP with estimated revenue evaded at about 7% of GDP. Further analysis shows that there is a strong positive relationship between the tax burden and shadow income but that this relationship is not symmetric. In South Africa, businesses and individuals are likely to react quicker when the tax burden changes fall outside the band of -3.64% to +2.13% of GDP but remains neutral as long as they are within this band. The implication of this finding is that, any attempt by the fiscal authorities to increase the tax burden to levels above the estimated threshold of 2.13% in order to close the budget deficit might trigger a significant response from the shadow economy thereby reducing the tax base and further worsening the fiscal deficit. Next, the analysis shows that an increase in total government spending has a “crowding–in” effect as real GDP per capita and real private investment respond positively. When government expenditure is disaggregated into consumption and capital expenditure per capita, the analysis shows that a one standard deviation positive shock in government consumption expenditure per capita increases real GDP per capita with a multiplier effect of 0.22, which is higher than the growth multiplier effect (0.16) of government investment expenditure per capita. In addition, the effect of the total tax burden on the GDP and private investment is negative and persistent in the long-term (i.e. after 4 years). The net effect of fiscal policy, therefore, is that it is growth enhancing in the short and medium-terms leading to fiscal sustainability (since r < g) but in the long-term, the growth promoting effects of increased public intervention is offset by the growth inhibiting effects of increased taxes; hence, a threat to long-term fiscal sustainability. vii The composition of the tax regime has a substantial influence on growth; whilst taxes on income and wealth reduce growth, indirect taxes have a positive effect on growth in the short and medium term. On the basis of the above findings the following suggestions are proposed: Firstly, the nature of fiscal policy in South Africa over the post-1994 period has shown to be successful from a fiscal sustainability perspective and should therefore be continued. However, the fact that government only seem to be pro-active in the case when the budget deficit exceeds the 4% margin and actually seem to be fairly neutral at deficit levels below this ratio should be noted. By implementing drastic tax increases in such a scenario could be detrimental to the growth of the revenue base. Conversely, tax relief at lower levels of the margin outlined, and even in times of surpluses could be growth enhancing and should be implemented actively. Secondly, the 2012 medium-term budget document requesting for additional taxes to boost revenue might lead to further growth in the shadow economy, as the projected tax burden increase recommended is above the estimated threshold of 2.13% in this study. Such a reaction from shadow income poses a threat to long-term fiscal sustainability. Thirdly, in their attempt to expand and secure the revenue base fiscal authorities in South Africa should consider further adjustments to the composition of the revenue base. The continuous reliance of the government on direct taxes is shown in this analysis to affect growth adversely, which could destabilise the fiscal gains already achieved. The results of this analysis, therefore, support the international trend towards a shift to indirect taxes from direct taxes. Fourthly, expenditure priorities have to be carefully considered. Fiscal authorities should guard against populist spending patterns and prioritise those expenditures that result in capacity building and enhancing growth and employment. In this regard, the declining trend in expenditure on education and health has to be reversed. A priori, only by focussing its expenditures coupled with enhanced efficiency within such “productive” areas, would government be able to contribute towards enhancing growth which in turn is essential for long-term fiscal sustainability. Thus, the analyses in this study show that in the short- and medium-term, there is no serious threat to fiscal sustainability in South Africa but long-term fiscal sustainability remains a challenge. To enhance long-term fiscal sustainability would require continuous adjustment of policies including the speed of policy adjustment, the stabilisation of the tax burden but with a redirection of focus from direct to indirect taxes; the protection of the revenue base, in particular a reduction in the existing level of tax revenue evaded and the reprioritisation of government expenditures. A broader social and political context of fiscal sustainability has, however, not been included in this study. In a middle income country like South Africa where the role of government is politically and socially important and controversial, future research could explore how the quest to enhance fiscal consolidation can affect political and social stability which may in turn endanger the sustainability of fiscal policy. On the other hand quantifying the fiscal implications of expected developments such as demographic changes, development in health cost and public pension liabilities, could initiate future research on this topic should more relevant data becomes available. / Thesis (PhD)--University of Pretoria, 2013. / gm2013 / Economics / unrestricted

Value added tax is the tax of great relevance, it is the universal tax levied on general production. In practice people meet this tax very often a its theoretical knowledge is important. The VAT ranks among indirect taxes, of which the harmonization is most expanded and essential for formation of the united European market. The goal of the thesis is to give the overview of history, present and perspectives of the VAT in Europe. This thesis deals with the theory and function principles of the VAT. The first chapter refers to historic evolution of the VAT, arguments and process of introducing of this tax in Europe. Characteristics of inderect and general taxes are mentioned and the system of the VAT in Czech Republic is described in detail. The second chapter discusses the VAT harmonization, the tax competition, coordination and legislation in this branch. The third chapter examines the evolution of the VAT in European countries in recent years, concretely the evolution of the VAT revenue, the evolution of the VAT rates and differences in the base among countries in the EU.

This thesis deals with the topic of local taxes with the accent on dog taxes. It is divided into three main parts. The first part is a theoretical definition of financing for municipalities and characterized by individual local charges with the greatest emphasis on dog tax and qualitative evaluation on a selected group of municipalities, the result is a detailed description applied for an exemption which vary considerably between cities. The second part deals with the taxation of international comparison of animals in our country and in the European Union, including a comparison of rates and specifications, including recommendations for the Czech Republic. The last part of dox tax analyzed from the perspective of the revenue from the fee depending on the individual tax rates or the number of registered dogs. There is also a development compared rates for the years 2002 and 2012, and the different categories. The analysis shows that the rate of fee increases along with the increase of the maximum possible rate and the number of dogs is dependent on the rate of the fee.

No description available.