• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 137
  • 62
  • 20
  • 9
  • 8
  • 6
  • 6
  • 5
  • 5
  • 3
  • 2
  • 2
  • 2
  • 2
  • 1
  • Tagged with
  • 291
  • 291
  • 291
  • 137
  • 137
  • 134
  • 130
  • 66
  • 64
  • 55
  • 48
  • 40
  • 35
  • 35
  • 28
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Pridėtinės vertės mokesčio objektą reglamentuojančių teisės aktų nuostatų taikymo problemos / Application problems of law statement rules egulating object of value added tax

Strankauskas, Arvydas 25 January 2008 (has links)
PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tikslas, pagrindinė idėja, dėl kurios jos buvo sukurtos. Siekiant patvirtinti ar paneigti šiuos spėjimus i���keltas darbo tikslas – nustatyti tas PVM objektą reglamentuojančių teisės aktų nuostatas, kurias taikant dažniausiai daromos klaidos, nustatyti klaidų tipus ir būdus, į ką reikėtų atkreipti dėmesį, siekiant išvengti klaidų. Šiam tikslui pasiekti iškelti uždaviniai - atlikti Europos Bendrijų Teisingumo teismo, Lietuvos Vyriausiojo administracinio teismo ir Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės išnagrinėtų mokestinių ginčų sprendimų, kurie buvo priimti bylose dėl padarytų klaidų taikant PVM objektą reglamentuojančias teisės aktų nuostatas, analizę. Atlikus šių sprendimų analizę nustatyta, kad dažniausiai klystama taikant prekių tiekimo sampratoje įtvirtintas „prekių perdavimo“ ir „disponavimo prekėmis kaip savomis“ sąvokas, aiškinant vieną iš atlygio sąvokos... [toliau žr. visą tekstą] / The VAT is the biggest and the most important resource of the National budgets. Therefore, every state must be sure that the Declaration of the Rights Tax Act regulatory preferably. There are also a few hypotheses. First, in the application of the regulatory acts Tax resulting error caused mostly not accurate in the classification of deception leading acts. Secondly, faulty application of classification of act has no obvious defects. The possible errors come only if the target and the idea of why this all has to be done, not just explained. This foreboding to vote or to deny them is the main objective, that is This VAT object regulates classification of the acts to determine their application for the most errors occur, the error and to clarify the possible ways out, in order to circumvent. To achieve this goal, the following tasks have been the work of the European Court of the European Community, the main administrative court in Lithuania and the Commission of disputes about tax to the government of Republic of Lithuania and decisions of the disputes about tax issues involved in the court proceedings at the declaration of the application of VAT object regulates classification of acts analyzed. In this summary we can clearly see that there are enough misapplications of VAT object regulatory classification of the acts occuring. Only partly succeeded determination of such categories of acts, where most mistakes happen to be determined. In almost all cases, if you pay tax at... [to full text]
62

A descriptive study of the negative impact of e-commerce on the tax base and fiscal revenue collection of value-added tax in South Africa.

Budlender, Stephanie. January 2003 (has links)
The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation commences with a chapter that sets out the model for the treatment of VAT in an e-commerce environment. Three chapters follow this, recording how South Africa legislates for VAT, how traditional (offline) and e-commerce (online) transactions are conducted. This is followed by a chapter that makes a comparison between online and offline commerce, identifying the differences and difficulties between the two forms. Leading from this comparison is a chapter that makes suggested recommendations to overcome the identified VAT administrative difficulties. The final chapter records how the three parties, namely, governments, commerce and consumers can work together, if the freedom afforded by e-commerce is allowed to continue. The analysis shows that if certain recommendations are implemented, then the negative impact of e-commerce on the tax base and revenue collection of VAT in South Africa can be reduced. / Thesis (MBA)-University of Natal, Durban, 2003.
63

Essays on Sub-National Value Added Tax of India and Tax Incidence

Sen, Astha 30 June 2015 (has links)
The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in India in terms of revenue efficiency as well as economic efficiency. India is among the only three countries in the world to have adopted a sub-national VAT. Therefore, empirically examining its performance not only improves the understanding of this important tax policy reform but also informs tax policy decision-making at the sub-national level in other developing countries. India transitioned to the state-level VAT between the years 2003 and 2008. Among other things, it was expected to achieve revenue growth and decrease tax cascading on commodities by improving economic efficiency of the indirect tax system. In the first essay, I model the impact of the VAT on revenue by adding revenue dependent administrative and compliance costs associated with taxation to an existing model developed by Keen and Lockwood (2010). The theoretical results show that replacing one type of indirect tax with another improves long-run revenue efficiency only if there is a net decrease in the administrative, compliance and distortionary costs of taxation at the margin. I then compile a unique state-level dataset for the years 1990 to 2010 to determine changes in the long-run revenue efficiency from the use of the VAT. This essay contributes to the literature by extending an existing revenue efficiency model and testing it in the unique situation of India’s sub-national VAT. The results reveal a significant improvement in the long-run revenue efficiency of the sales tax instrument used by state governments. The model implies this improvement is driven by a net fall in the marginal taxation costs from the use of the state-level VAT. This finding has important implications on the role of a sub-national VAT in the future as an effective tax instrument in the developing countries. The second essay appeals to the general theory of tax incidence which suggests that a VAT will have less impact on prices than a traditional turnover tax because the VAT does not “get stuck” in the production process as a turnover tax does. The impact should be larger for goods that have more components to the production process as the tax then “touches” more of the final product. In this essay I measure the change in the level of tax cascading with VAT by using multiple waves of the state- and household-level expenditure surveys. Specifically I test the impact of the VAT on the real consumption of households on a variety of consumption goods. I find the biggest significant decrease in the tax cascading burden of the long-term durable goods which essentially involve the maximum production components. This result is found in the 18 more developed states of India which are the focus of the empirical analysis due to data constraints. The third essay is an experimental research which looks at the influence of institutions on the economic burden of an excise tax. The traditional long-run tax incidence theory establishes that the economic incidence of an excise tax is independent of the assignment of the liability to pay tax. However, the theory is silent on the possible effects of the market institutions on tax incidence. Since all markets need an institution to function and every market institution has its own unique price and quantity determination property, it is important to understand its bearings on the incidence of taxes. Existing experimental research has tested economic incidence under many different market institutions but no previous research systematically analyzes and compares the incidence of a unit tax under two important market institutions we deal with in everyday life. One of these institutions is posted offer which dominates the consumer goods markets in developed countries and the other is double auction which is frequently observed in developing countries. I report a significant impact of these market institutions on tax incidence. In particular, I find that consumers bear a much higher burden of a unit tax in the posted offer markets as compared to the double auction markets and their burden further increases when the liability to pay the tax is on the seller.
64

Diseño de un sistema contable que permite optimizar legalmente la declaración del IVA en Ecuador / Design of an accounting system that legally optimizes the IVA declaration in Ecuador

Díaz Montenegro, José 10 April 2018 (has links)
Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law. / Gran parte de los contribuyentes en el Ecuador no realizan una aplicación correcta del crédito tributario en sus declara­ciones de IVA, lo que los lleva a pagar un valor mucho más alto del que pagarían si hicieran una aplicación adecuada. En el presente artículo, demostramos que a través de la implementación de un sencillo sistema contable, los contribuyentes pueden optimizar su declaración del IVA sin infringir ninguna disposición tributaria vigente, sino, por el contrario, apegándose estrictamente a lo que dice la ley en el país.
65

A seletividade em função da essencialidade no Imposto sobre a Circulação de Mercadorias e Serviços (ICMS)

Bainy, Alexandre Feliciano January 2012 (has links)
No presente trabalho será apresentado um estudo sobre a seletividade em função da essencialidade no Imposto sobre Circulação de Mercadorias e Serviços(ICMS). O ICMS é o tributo responsável pela maior parte da arrecadação dos Estados brasileiros, e a norma da seletividade é fator decisivo na configuração dessa arrecadação. A Constituição de 1988, ao instituir o ICMS, trouxe para este tributo a seletividade em função da essencialidade das mercadorias e dos serviços tributados. A partir da verificação dos textos das Constituições das legislações estaduais sobre o imposto será demonstrada a adoção da seletividade por todos os Estados da Federação. A verificação de como a tributação é aplicada pelos Estados e a comparação das alíquotas de alguns produtos irá expor o desrespeito ao critério constitucionalmente eleito para a seleção, a essencialidade dos produtos e serviços tributados. A pesquisa da jurisprudência dos Tribunais Estaduais, do Superior Tribunal de Justiça e do Supremo Tribunal Federal demonstrará que o tema não vem tendo a atenção que deveria em razão de sua importância. / In the present work it will be presented a study regarding the selectivity based on the essentiality in the State Valu e Added Tax (ICMS). The ICMS tax is responsible for most of the collection of Brazilian states, and the rule of selectivity is a decisive factor in the configuration of this collection. The 1988 Constitution, by introducing the ICMS, brought to this tax th e selectivity based on the essentiality of the goods and services that are taxed. From the analysis of the texts of the Constitutions and state legislations that rule the tax, it will be showed the adoption of selectivity by all states of Brazil. The verification of how the tax is applied by States and the comparison of the rates of some products will expose the disrespect to the criterion that was constitutionally elected for the selection: the essentiality of the goods and services taxed. The research of the jurisprudence of the State Courts, of the Superior Court of Justice and of the Supreme Court will demonstrate that the issue is not receiving the deserved attention that should receive due to its importance.
66

An analysis of certain aspects of the value-added tax treatment of the short-term insurance industry

Adendorff, Michael Joseph 09 1900 (has links)
Law / LL.M.
67

A seletividade em função da essencialidade no Imposto sobre a Circulação de Mercadorias e Serviços (ICMS)

Bainy, Alexandre Feliciano January 2012 (has links)
No presente trabalho será apresentado um estudo sobre a seletividade em função da essencialidade no Imposto sobre Circulação de Mercadorias e Serviços(ICMS). O ICMS é o tributo responsável pela maior parte da arrecadação dos Estados brasileiros, e a norma da seletividade é fator decisivo na configuração dessa arrecadação. A Constituição de 1988, ao instituir o ICMS, trouxe para este tributo a seletividade em função da essencialidade das mercadorias e dos serviços tributados. A partir da verificação dos textos das Constituições das legislações estaduais sobre o imposto será demonstrada a adoção da seletividade por todos os Estados da Federação. A verificação de como a tributação é aplicada pelos Estados e a comparação das alíquotas de alguns produtos irá expor o desrespeito ao critério constitucionalmente eleito para a seleção, a essencialidade dos produtos e serviços tributados. A pesquisa da jurisprudência dos Tribunais Estaduais, do Superior Tribunal de Justiça e do Supremo Tribunal Federal demonstrará que o tema não vem tendo a atenção que deveria em razão de sua importância. / In the present work it will be presented a study regarding the selectivity based on the essentiality in the State Valu e Added Tax (ICMS). The ICMS tax is responsible for most of the collection of Brazilian states, and the rule of selectivity is a decisive factor in the configuration of this collection. The 1988 Constitution, by introducing the ICMS, brought to this tax th e selectivity based on the essentiality of the goods and services that are taxed. From the analysis of the texts of the Constitutions and state legislations that rule the tax, it will be showed the adoption of selectivity by all states of Brazil. The verification of how the tax is applied by States and the comparison of the rates of some products will expose the disrespect to the criterion that was constitutionally elected for the selection: the essentiality of the goods and services taxed. The research of the jurisprudence of the State Courts, of the Superior Court of Justice and of the Supreme Court will demonstrate that the issue is not receiving the deserved attention that should receive due to its importance.
68

L'intégration de la fiscalité indirecte en droit de l'Union européenne / The integration of indirect taxation in European Union law.

Ben Abderrazak, Ahlem 12 January 2017 (has links)
La fiscalité indirecte est au cœur des préoccupations de l’Union européenne et des Etats membres. Pour l’Union européenne, la fiscalité indirecte représente un élément structurant du marché intérieur. Pour les Etats membres, la fiscalité indirecte est un symbole de la souveraineté nationale et une ressource importante. L’opposition des volontés de l’Union européenne et des Etats membres conduit alors à s’interroger sur la place de la fiscalité indirecte dans la construction européenne. La confrontation des volontés de l’Union européenne et des Etats membres a mené à donner une place particulière à la fiscalité indirecte. Cette spécificité est engendrée par l’interaction entre deux mouvements d’intégration. L’intégration négative va soumettre tout le régime des impôts indirects au contrôle des institutions européennes. Les Etats sont alors « dépossédés » de leur souveraineté fiscale. L’intégration positive, qui nécessite le consentement unanime de tous les Etats membres, va leur permettre de retrouver leur souveraineté. / Indirect taxation is at the heart of the concerns of the European Union and the Member States. For the European Union, indirect taxation is a structuring element of the internal market. For the Member States, indirect taxation is a symbol of national sovereignty and an important resource. The opposition of the wishes of the European Union and the Member States leads us to wonder about the place of indirect taxation in the construction of Europe. The confrontation of the wishes of the Union and the Member States has led to give a special place to indirect taxation. This specificity is generated by the interaction between two integration movements. Negative integration will subject the whole system of indirect taxes to the control of the European institutions. States are then "dispossessed" of their fiscal sovereignty. Positive integration, which requires the unanimous consent of all member states, will enable them to regain their sovereignty.
69

A seletividade em função da essencialidade no Imposto sobre a Circulação de Mercadorias e Serviços (ICMS)

Bainy, Alexandre Feliciano January 2012 (has links)
No presente trabalho será apresentado um estudo sobre a seletividade em função da essencialidade no Imposto sobre Circulação de Mercadorias e Serviços(ICMS). O ICMS é o tributo responsável pela maior parte da arrecadação dos Estados brasileiros, e a norma da seletividade é fator decisivo na configuração dessa arrecadação. A Constituição de 1988, ao instituir o ICMS, trouxe para este tributo a seletividade em função da essencialidade das mercadorias e dos serviços tributados. A partir da verificação dos textos das Constituições das legislações estaduais sobre o imposto será demonstrada a adoção da seletividade por todos os Estados da Federação. A verificação de como a tributação é aplicada pelos Estados e a comparação das alíquotas de alguns produtos irá expor o desrespeito ao critério constitucionalmente eleito para a seleção, a essencialidade dos produtos e serviços tributados. A pesquisa da jurisprudência dos Tribunais Estaduais, do Superior Tribunal de Justiça e do Supremo Tribunal Federal demonstrará que o tema não vem tendo a atenção que deveria em razão de sua importância. / In the present work it will be presented a study regarding the selectivity based on the essentiality in the State Valu e Added Tax (ICMS). The ICMS tax is responsible for most of the collection of Brazilian states, and the rule of selectivity is a decisive factor in the configuration of this collection. The 1988 Constitution, by introducing the ICMS, brought to this tax th e selectivity based on the essentiality of the goods and services that are taxed. From the analysis of the texts of the Constitutions and state legislations that rule the tax, it will be showed the adoption of selectivity by all states of Brazil. The verification of how the tax is applied by States and the comparison of the rates of some products will expose the disrespect to the criterion that was constitutionally elected for the selection: the essentiality of the goods and services taxed. The research of the jurisprudence of the State Courts, of the Superior Court of Justice and of the Supreme Court will demonstrate that the issue is not receiving the deserved attention that should receive due to its importance.
70

A necessidade de reforma do sistema tributário brasileiro como eliminação de entraves à integração no âmbito do MERCOSUL: análise a partir de experiências europeias / The need for a tax reform in Brazil as a means to overcoming the barriers to integration within the MERCOSUR: an analysis based on the European experience

Marcelo Jabour Rios 23 February 2015 (has links)
Os tratados internacionais firmados após a segunda metade do século XX, em particular aqueles que pretendem superar os tradicionais acordos de livre comércio ou união aduaneira, seguem desafiando o direito contemporâneo. Por serem mais ambiciosos, ultrapassam a clássica forma de cooperação entre países soberanos e exigem uma estrutura institucional mais elaborada, capaz de fazer emergir a vontade expressa nos tratados e de estabelecer as liberdades que serão asseguradas nesse novo ambiente, uma vez que a máxima um povo, um governo, um território, não o define. A experiência mundial bem sucedida que conseguiu erigir um mercado comum, assim compreendido como um espaço sem fronteiras em cujo interior circulam livremente pessoas, serviços, mercadorias e capitais, foi a vivenciada pelas Comunidades Europeias. A clareza dos objetivos traçados, a capacidade de superar as fases de estagnação, a solidez das instituições e, sobretudo, o reconhecimento da supremacia do direito comunitário foram determinantes para o êxito europeu. O triunfo assentou-se, dentre tantos outros pilares, no processo de harmonização das legislações tributárias dos países membros, em especial as que alcançam o consumo de bens e serviços, razão pela qual é reconhecido, pela doutrina e jurisprudência comunitárias, como um dos principais motores da União Europeia. Após vários fracassos nas tentativas de aproximação dos países na América Latina, o Mercado Comum do Sul (MERCOSUL) foi idealizado para atingir o patamar de um mercado comum e reconhecer, entre os seus membros, as quatro liberdades fundamentais de um mercado integrado. Como a harmonização das legislações fiscais constitui uma etapa fundamental para a consecução desse espaço econômico sem fronteiras, a tese analisa as espécies tributárias que alcançam o consumo de bens e serviços nos países membros do MERCOSUL e avalia a possibilidade de avanço rumo à integração regional iniciada pela assinatura do Tratado de Assunção. Nesse sentido, demonstra em quais aspectos o sistema tributário brasileiro representa um importante entrave à integração no âmbito do MERCOSUL. / The international treaties signed after the second half of the 20th century , especially those meant to supersede the traditional free trade agreements or customs union, still challenge contemporary law. Given that they are more ambitious, they override the classic mode of cooperation between sovereign countries and survive on a more carefully elaborated institutional structure, capable of making the wills expressed in the treaties emerge and establish the freedoms that will be guaranteed in this new environment, once the maxim a people, a government a territory does not define it. The well succeeded world experience that led to the creation of a common market, construed as a space with no boundaries, within which people, services, goods and capital circulate freely, was experienced by the European Union. The clarity with which the aims were set forth, the power to overcome stagnation spells, the solvency of the institutions and, above all, the recognition of the supremacy of the communitarian law were decisive in the consolidation of the European success. Triumph, among so many other pillars, played a role in the process of harmonization of the tax law of the member countries, especially the law that contemplates the consumption of goods and services, which is the reason why it is known for its communitarian doctrine and jurisprudence, as one of the compelling forces of the European Union. After a succession of frustrated attempts to bring together the Latin American counties, the Southern Common Market (MERCOSUR) was conceived to attain the status of a common Market and recognise, among its members, the four fundamental freedoms of an integrated Market. As the harmonization of the fiscal laws is a stage of prime importance in the construction of this boundless economic space, the thesis analyses the types of taxes that affect the consumption of goods and services in the MERCOSUR member-countries and evaluates the possibility for is advancement towards the regional integration set on train with the signature of the Asunción Treaty. In this sense, it highlights which aspects of the Brazilian tax system pose a serious barrier to integration within the context of MERCOSUR.

Page generated in 0.057 seconds