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 2751 for “"Tax"”.
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Tax expenditure and tax prices
… is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. …
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‘Tax exceptionalism': a South African tax law perspective
… in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the misconception that tax law is fundamentally different and therefore should not be governed by the same rule of statutory interpretation that generally apply in the interpretation of …
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Tax havens
… Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
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Understanding Tax Progressivity as a Mechanism of Gender Difference in Tax Payment Patterns and Post-Tax Income
<p>Gender difference in taxation is generally understudied. However, existing scholarship, largely country case studies, suggests men pay higher tax rates where income tax progressivity is higher, due to their higher average income. Men’s higher rates should then increase gender equality in income …
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State Tax Investigations and Their Effects on State Tax Systems
Made available in DSpace on 2014-12-05T21:04:44Z (GMT). No. of bitstreams: 1 6202991.pdf: 8970019 bytes, checksum: c7917482f06f9d6c8abf68ea922274bb (MD5) Previous issue date: 1962
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Investors’ valuation of tax certainty: Evidence from tax policy guidance
Tax regulations are the highest form of policy guidance issued by the U.S. Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although Treasury Regulations increase tax certainty because they have the full …
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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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International tax planning and anti-tax avoidance provisions - Hila Zetler.
'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through …
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A comparative analysis of the effects of public tax education and tax amnesty on tax compliance in Windhoek
… with the aim of comparing the effects of public tax education and tax amnesty on tax compliance. The Ministry of Finance (MoF) as the custodian of the management and administration of state funds grapples with a widening budget deficit which is becoming untenable. The Revenue department has …
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The influence of social norms and tax system on tax compliance
Governments derive its major part of revenue from tax. A tax is compulsory and mandatory contribution to the government from its subjects. It is mandatory to the sense that there is a legal document giving the government the mandate to collect such contribution. Imposition of tax, therefore, …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
<p>Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, …
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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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ESTIMATION OF TAX EVASION AND THE EFFECTIVENESS OF TAX COLLECTION FOR THAILAND
ABSTRACT Low tax revenue is an acute problem for the Thai Government, one which causes a lack of funds for much needed economic and social development. The cause of the low tax revenue is ineffective tax administration. Thus the purpose of this research was to measure the tax effectiveness in …
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Tax knowledge and tax compliance determinants in self assessment system in Malaysia
… approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self …
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The Interpretation of Bilateral Tax Treaties: Changing Tax Law – Unchanging Treaty Obligations?
… central features of model-based bilateral income tax treaties. It does so through extensive analyses of principles for temporal treaty interpretation drawn from international law, and as enumerated in the Vienna Convention on the Law of Treaties (1969), as well as legal sources and interpretive …
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Executive Compensation--Tax Effects
Made available in DSpace on 2014-12-09T23:09:42Z (GMT). No. of bitstreams: 1 6910852.pdf: 10747391 bytes, checksum: ba92d40e39151c29f73961041ff29630 (MD5) Previous issue date: 1968
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
… comes to one's mind, in dealing with question of tax planning and tax avoidance is, what is tax planning? What is its significance in the economy of each particular country? How does it affect every taxpayer and what consequences does it have for the Receiver of Revenue? Every country has got its …
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