There are specify Income tax and Tax administrations law in this thesis. I tried to concretize the concept of taxes flights and then to present some of findings from verifications made by revenue authority. The directin of the work is confrontation the legislation of Czech Republic with another country and propose the motion of legislative changes in order to prevent the Taxes flights.

This dissertation comprises three essays that examine critical aspects of fiscal policy and explores important determinants of tax compliance in a developing country context. The first essay examines the fiscal response to changes in debt-to-GDP for a panel of developing countries. Our empirical strategy adopts a dynamic difference generalized methods of moments (DGMM) model with forward orthogonal deviation. We find a positive and significant response for the primary balance and ‘fiscal effort’ to changes in debt-to-GDP. For the fiscal components, we find a positive relationship between debt-to-GDP and general and tax revenues, and a negative relationship with primary spending. We also find evidence of nonlinearities, with countries making larger increases in the primary balance and fiscal effort at higher levels of debt, largely driven by increases in revenues. Higher income countries demonstrate a greater propensity to adjust along the revenue margins, compared to lower income countries. This might be indicative of systemic revenue mobilization challenges facing the latter. The second essay examines the effect of the provision of taxpayer services on filing and payment of the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We use a regression discontinuity design (RDD) that exploits an exogenous jump in the intensity of taxpayer service delivery, which occurs when a taxpayer reaches gross receipts of J$500 million (US$5.7 million) and is selected into the large taxpayer office (LTO). The results indicate null effects for the CIT but positive filing and payment compliance effects for the GCT. The contrasting results for the CIT and GCT may be due to the relatively weaker legal enforcement framework of the former. The results provide suggestive evidence of a complementarity between the strength of the legal enforcement framework of the taxing regime and the provision of taxpayer services. In the third essay we implement public goods messaging experiments to examine the effects on personal income tax (PIT) compliance among self-employed individuals in Jamaica. In the first sub-experiment we examine the effect of the standard public goods message on payment of quarterly PIT obligations. In the second sub-experiment we focus on payment of PIT arrears and expand the message context to include a variant of the standard public goods message – which provides additional information on actual spending on key public goods and services. The compliance outcomes in sub-experiment two relate to established PIT delinquencies, compared to sub-experiment one where there is no legal obligation to comply. We find that the standard public goods message had no effect on compliance with quarterly PIT payments in sub-experiment one. However results from sub-experiment two indicate positive compliance effects from the standard and augmented public goods messages on the probability of making a payment and the amount of PIT arrears paid after nineteen weeks. Point estimates from the standard and augmented public goods messages are not statistically different for any of the outcomes examined; suggesting that additional information on public spending allocations does not matter.

For a taxpayer to be able to carry forward a balance of an assessed loss from a prior year, there are two conditions which have to be fulfilled according to section 20 of the South African Income Tax Act, 58 of 1962 namely: <ul><li> The taxpayer has to be carrying on a trade and, </li><li> Income has to be generated from the trade. </li></ul> The onus to prove that both these requirements have been met rests on the taxpayer in terms of section 82 of the Income Tax Act. This study looks at the second requirement which has been a contentious issue as far as its interpretation is concerned. The first point of departure was to analyse the meaning of “income” in this requirement as there have been conflicting views between the South African Revenue Service’s Interpretation Note No. 33 and various High Court and Supreme Court of Appeal court cases. The area of concern is whether “income” in this context should have its ordinary meaning per the Income Tax Act of “gross income less exempt income” or whether it should be “pre-tax profit” or “taxable income”. The implementation of the “income from trade” requirement often leads to anomalies, unintended results and uncertainty with the application of section 20 of the Income Tax Act. This study takes a look at the “income from trade” requirement and whether the way it is implemented makes good tax policy by analysing the arguments for and against the retention of this requirement. The study also addresses the issue as to whether the use of the purposive interpretation, as opposed to the grammatical interpretation, of section 20 of the Income Tax Act could possibly be followed in cases where the implementation of the “income from trade requirement” leads to anomalies, unintended results and uncertainty with the correct application of section 20. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted

In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.

Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer compliance. The South African Revenue Service’s (SARS’s) image in the community is a key driver of voluntary taxpayer compliance. The quality of the services provided by SARS is therefore crucial, as service quality directly affects SARS’s image in the community and thus voluntary tax compliance. The objective of the present research was therefore to establish the perceptions that tax practitioners hold with regard to the services rendered by SARS in order to develop a service quality model that can be used to measure SARS’s service quality continuously. The development of a service quality model for the assessment of the services provided by SARS is justified, because it is an essential means to improving the services that SARS provides and therefore also voluntary compliance. The present research defined services, quality, service quality and perceived service quality on the basis of a literature review. These definitions served as a theoretical underpinning for the development of the proposed service quality model. The literature review suggested that a user-based approach to quality was the most relevant approach to this study and that it is important to build the “lens of the customer”. In order to develop the specific “lens of the customer” needed to evaluate the services of SARS, an in-depth, qualitative approach was required to identify a comprehensive range of determinants that potentially drive service quality in the revenue service industry and setting. One such qualitative method is the critical incident technique, which was chosen as the method to be used for building the “lens of the customer” to measure tax practitioners’ evaluations of the quality of the services SARS provides. The critical incident technique relies on a set of procedures to collect comments on service experiences, to perform a content analysis and to classify the observations of service experiences. The critical incident data were collected by means of open-ended questionnaires which tax practitioners registered with SARS were asked to complete, first in a focus group and then individually, using an e-mailed questionnaire. The main data collection instrument was administered by SARS to all tax practitioners registered with SARS country-wide. The data analysis of the responses provided by the tax practitioners involved three processes. The first was the identification of usable critical incidents, the second was the development of a classification scheme for the content analysis and the third was a content analysis of the critical incidents that had been identified. After a content analysis process that involved the preparation of summaries of the frequencies of the responses in accordance with a relevant classification scheme, a process of natural language argument was used to convert the data analysis results and the relevant elements of the theory from the literature survey into two proposed models, one for the traditional services and one for the electronic services provided by SARS. These service quality models can be used as a basis for studies to establish the perceptions of tax practitioners with regard to the quality of SARS’s services. The conceptual models of service quality that were proposed should also enable SARS to identify quality problems and assist SARS in planning for the launch of a quality improvement programme, and thereby improving the efficiency and overall performance of SARS. Copyright / Thesis (DCom)--University of Pretoria, 2009. / Taxation / unrestricted

Taxation has become one of the most important concepts in the everyday lives of millions of taxpayers in South Africa. Not only does SARS require each and every employee to be registered as taxpayer but people are more and more reliant on the money in their pocket for everyday survival. Taxpayers want to know why they pay taxes, how the taxes deducted from their income is calculated and what the government is doing with such taxes deducted from the taxpayers. It would thus be for the benefit of both taxpayer and SARS to provide taxpayers in South Africa with a basic form of tax education to provide them with knowledge regarding how the tax system works. School-going children are the future taxpayers of South Africa and therefore it is deemed the most effective place to educate such future taxpayers about taxation. This will allow South African taxpayers to have a basic knowledge on their tax affairs as well as to make informed decisions about their tax affairs. Increasing the level of the taxpayer’s knowledge about taxes will lead to an increase in the attitude of taxpayers about their tax affairs. This will result in an increase in the level of the country’s tax compliance rate and ultimately resulting in the overall increase in the income basis of the South African government. AFRIKAANS : Belasting is besig om een van die mees belangrikste konsepte in die allerdaagse lewe van miljoene belastingpligtiges in Suid-Afrika te word. Nie net alleen vereis die SAID dat ieder en elke werknemer vir belasting geregistreer word nie maar belastingpligtiges raak al hoe meer afhanklik van die geld in hulle sak vir allerdaagse oorlewing. Belastingpligtiges wil weet waarom hulle belasting betaal, hoe die belasting wat hulle betaal bereken word en hoe die belasting wat hulle betaal deur die Suid-Afrikaanse regering spandeer word. Dit sal dus vir beide die belastingbetaler sowel as vir die SAID voordelig wees dat belastingpligtiges in Suid-Afrika ‘n basiese opleiding in die veld van belasting ontvang ten einde hulle te voorsien van kennis rondom die belastingstelsel van Suid-Afrika. Skoolgaande kinders is die toekomstige belastingpligtiges van die land en dit word geag die mees effektiewe plek te wees om die toekomstige belastingpligtiges te onderrig rakende die onderwerp van belasting. Dit sal alle Suid-Afrikaanse belastingpligtiges toerus met ‘n basiese vlak van kennis rakende hulle belastingsake en om hulle in staat te stel om ingeligte besluite te maak rondom hulle belastingsake. Deur dus die vlak van kennis van belastingpligtiges te verhoog, sal dit lei tot ‘n verhoging in die algehele gesindheid van die belastingpligtiges rondom hulle belastingsake. Dit sal verder lei tot ‘n verhoging in die land se belastingnakomingskoers wat dan uiteindelik sal lei tot ‘n verhoging in die inkomste basis van die Suid-Afrikaanse regering. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Tax Administration Act 28 of 2011 is the most recent complete tax act to guide tax administration in South Africa and came into operation on 1 October 2012. The changes in the penalty regime in South Africa was that the understatement penalties, in sections 222 and 223 of the Tax Administration Act, replaced the additional tax that was previously levied in terms of section 76 of the Income Tax Act 58 of 1962. Understatement penalties are levied when a taxpayer understates his tax payable for a particular tax period. The understatement penalties are jointly determined by the behaviour of the taxpayer and other objective criteria that are listed in a table contained in section 223(1) of the Tax Administration Act. The report will focus on comparing the understatement penalties levied in South Africa and comparing it with understatement penalties levied in the United States of America (USA), Australia (AUS) and the United Kingdom (UK). The comparison will be used to determine how the understatement penalties are imposed in different cases and to determine if there are improvements that can be made to the current understatement penalties levied in South Africa. Keywords understatement penalty; understatement; behaviour; conduct; penalty; Tax Administration Act, United States of America (USA); United Kingdom (UK); Australia (AUS); South Africa (SA) / GR2018

Although citizens do not generally consider themselves consumers of public services in the same Sense they consider themselves consumers in the retail marketplace, their demand for public services clearly affects what local government units provide. Citizens are involved daily with the consumption of public urban services; ye t most consumer education textbooks and teaching materials ignore tax supported services. The purpose of this study was to measure the satisfaction of consumers with certain public urban services, public officials, and several units of government. Satisfaction was found to be correlated with age, length of residence in the community and the respondents' attitudes toward elected officials. There was no apparent correlation between satisfaction with services and income, education, or assessed valuation of the respondents' dwellings. Satisfaction scores of the four geographic areas sampled were not significantly different. Respondents did not generally feel they received their money's worth in public services for what they paid in property taxes. They were, however, generally satisfied with the services they received. Respondents also seemed more likely to voice dissatisfaction to retail distributors than to government agencies.

The level of taxpayer compliance has steadily decreased over the years. Individual taxpayers failed to report approximately $100 billion in federal taxes due on legal income received in 1989. The compliance gap is large enough to greatly reduce the federal government deficit. Studies employing psychological cognitive structure approaches to analyzing taxpayer compliance and attempting to increase taxpayer compliance employ theories related to equity sensitivity, attitude formation, and change. These studies generally examine relationships between compliance and socioeconomic and situational variables. Appeals to a taxpayer's moral obligation to pay taxes have been studied as a means to change taxpayer attitudes and intentions and thereby increase compliance. The present study sought to determine if taxpayer compliance could be enhanced by sanction threats or by appeals to conscience. The study also endeavored to discover if compliance differed between various types of taxpayers. These individual differences were posited to cause taxpayers to react differently to alternative types of interventions aimed at increasing compliance to income tax law. A laboratory study was designed to gauge a subject's sensitivity to equity, administer intervention techniques, and measure compliance and attitude toward taxation. The data were analyzed using Multivariate Analysis of Variance (MANOVA). Although the results of the study showed no significant main effect for treatment type, a significant main effect (p = .0075) was found for Equity Sensitivity type when the scenario depicting Overstating Business Expenses was the dependent variable in the design. There were no significant main effects for Equity Sensitivity type or treatment type when the six attitude items were used as the dependent variables in a MANOVA. / Ph. D.

The aim of this thesis was to analyse and compare tax morale and its determinants in South Africa and Zimbabwe, as well as in Zimbabwe in different economic environments. The study applied the standard models of tax evasion, game theory, prospect theory, agent-based theory and slippery slope framework to explain the variability in the determinants of tax morale between South Africa and Zimbabwe under different economic and political environments. The study becomes novel in that it provides a comparative analysis of the determinants of the tax morale between Zimbabwe and South Africa under contrasting economic and political time scales. The study also tested a new variable, namely hunger, on how it affects tax morale in Zimbabwe and South Africa. The study was guided by quantitative research which was used to inform the study. Data was collected using questionnaires from the 2010-2014 and 2017-2020 World Values Survey (WVS). For Zimbabwe, Wave 6 and Wave 7 had a sample size of 1500 and 1200 respectively. The Wave 6 survey for South Africa had 3531 participants. Data was analysed using STATA software 2013 Version. The study’s dependent variable, tax morale and independent variables included marital status, age, income level, employment and religion among others, and analysed them using the Ordered Logit Model. The Ordered Logit Model was used to empirically model the effects of the identified variables on tax morale. The study concludes with an understanding of how tax morale and its determinants is crucial for governments in their bid to boost voluntary compliance. Also, different economic milieus for a particular country affect the level of tax morale significantly. Tax morale was established to be high when Zimbabwe was experiencing economic growth due to the introduction of multi-currency, herein called the dollarization period, and the opposite was true for the post-dollarization era. Surprisingly, the study’s results showed that Zimbabweans have a higher tax morale than South Africans, who have better standards of living. In addition, the determinants of tax morale also differ from one economic situation to another and from one country to another. Corruption, which is a menace in both countries under study, has proven to be an important factor that influences tax morale. Results of all the models show that demographic factors have little effect on tax morale. The study introduced an important variable of hunger in its analysis of determinants of tax morale. Though this variable was insignificant for South Africa, the study showed that there is a negative relationship between hunger and tax morale for Zimbabwe in both economic situations. Based on the thesis’s findings, policy makers should consider the eradication of corruption and hunger in order to boost tax morale, which in turn improves tax compliance. Also, policy makers should include improvement in the perception of democracy in the mix of enhancement strategies of tax compliance. / Economics / D. Com. (Economics)