Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 381 for “"Income tax"”.
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Personal income tax non-compliance in Malaysia
A modern tax system was first introduced into the Federation of Malaya by the British in 1947. This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968. Subsequently, the Inland Revenue Board (IRB), formerly known as the Inland Revenue …
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An analysis of the federal corporate income tax
Thesis (M.B.A.)
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Income Tax Compliance--an Examination of Critical Attributes
Made available in DSpace on 2014-12-14T13:33:55Z (GMT). No. of bitstreams: 1 7606859.pdf: 5816661 bytes, checksum: a7987decd3f5194ee272fc7beae53e13 (MD5) Previous issue date: 1975
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The State-Local Income Tax Structure in Ohio
Made available in DSpace on 2014-12-11T17:13:15Z (GMT). No. of bitstreams: 1 7405671.pdf: 8785744 bytes, checksum: 9dda27a13f52bec447a9b0da35bc1d28 (MD5) Previous issue date: 1973
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Periodicity and the Provision for Federal Income Tax
Made available in DSpace on 2014-12-05T22:10:32Z (GMT). No. of bitstreams: 1 5805516.pdf: 10386284 bytes, checksum: d221bc1ff9399e0e4ddb064c5ff29e8a (MD5) Previous issue date: 1958
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Income Tax Penalties and the Doctrine of Punishment
… explores the penalty regime provided for in the Tax Administration Act, No 28 of 2011 (‘the Admin Act’), and implementation thereof in certain circumstances and behaviour on the part of the taxpayer. Even though the Admin Act has been in force for some years already, it remains necessary and …
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Transfer Pricing in South African income tax law
… will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise to an associated enterprise in a …
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A group income tax system for South Africa
This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through …
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An experimental study of the negative income tax.
Massachusetts Institute of Technology. Dept. of Economics. Thesis. 1970. Ph.D.
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Increasing progressivity in South Africa's personal income tax system
… 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. …
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Marginal income tax rates and the U.K. economy: three essays
… variables to innovations to the average marginal income tax rate (AMTR) measures in the U.K. by employing vector autoregressive (VAR) models. We identify these innovations by making certain assumptions about fiscal policy and then analyze the dynamic behavior of output, the interest rate, the …
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Income Tax Simplicity: An Examination of An Elective Filing System
Made available in DSpace on 2014-12-14T13:34:05Z (GMT). No. of bitstreams: 1 8004257.pdf: 10531929 bytes, checksum: 9ac805f70aadb0c4d5fcf88138622c62 (MD5) Previous issue date: 1979
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Tax avoidance provisions of the South African Income Tax Act
My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and …
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The Earned Income Tax Credit and Financial Capability among Native Households
… expenses. Other EITC recipients view the tax system as a savings mechanism. This is the first study of how the EITC is being used among Native populations. Study data includes 9,482 household surveys collected in over 80 urban, rural, and reservation communities across the U.S. Surveys …
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Venture and trade conducted by natural persons for income tax purposes
… with a new business from the entrepreneur’s income for South African income tax purposes, the entrepreneur has to prove that he/she is in fact carrying on a trade, as defined. Taken from the definition of the term ‘trade’ the term ‘venture’ is not specifically defined in the Income Tax Act. …
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Assessment of Income Tax Potential on Fisheries Activity in Lake Victoria
This study aimed at exploring the Role of Succession Planning on effective Organisational work performance. A study was carried out in five public and private organisations in the Coast region. These organisations include, The NMB Kibaha branch, TTCL - Kibaha, Kibaha Education Centre, NSSF- Kibaha …
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A Value -Added Tax (Vat) and the Federal Income Tax Reform
… poses is whether or not a value-added tax (VAT) can work to positively reform the current federal income tax for individuals. Seeking a way to reform the current federal tax system, plagued by complexity, inefficiency, and unfairness, should begin with an observation of the fundamental …
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Impact of United States income tax on education: A panel study
… of my dissertation is to examine the impact of income taxes on whether or not to attend college. This is an interesting issue because it is known that current investment in education or other forms of human capital will most certainly enhance the quality or productive capacity of an individual …
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