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.
Results
Showing 1 to 20 of 157 for “"taxpayer"”.
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Changing taxpayer attitudes and increasing taxpayer compliance: the role of individual differences in taxpayers
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 …
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Taxpayer behavioural factors influencing entrenched tax gaps
Submitted in fulfilment of the requirements of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.
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Social Policy and Compliance: An Experimental Study on Taxpayer Behavior
… regularly deliberate on the importance of taxpayer compliance. This study investigated the impact of morality and social influence (activated through the purpose of a government spending bill) on taxpayer compliance. Prior research indicates that taxpayers with higher morality levels will …
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The taxpayer as reformer: 'Pocketbook politics' and the law, 1860--1940
… This dissertation opens up consideration of taxpayers as political and legal actors, who saw paying taxes as a source of political legitimacy and empowerment. It examines the powerful connection between organized taxpayer activity, political reform, and the law.</p><p>Organized taxpayers have …
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Overpayment of tax: when does a taxpayer have a right to repayment
… (No 2) (1), is of great importance for taxpayers and has impact in the fields of constitutional, public and tax law. Although a decision of the courts of England, it has great significance for our law as well, especially in the light of two important recent decisions of our Appellate …
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An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
… South Africa, legal reform aimed at increasing taxpayer information transparency has gained momentum over the past few years, especially in the light of the G20 led Base Erosion and Profit Shifting ('BEPS') Project. Ensuring that the fundamental rights of the taxpayer, guaranteed by the …
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An analysis of taxpayer attitudes toward a local income tax to support public schools
… of this study was to assess real estate property taxpayer attitudes in the School District and Township of Upper Dublin towards the earned income tax. More specifically, did taxpayers believe that the earned income tax held steady, or reduced, real estate property taxes? The study employed one …
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Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
… It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be significantly impaired.
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Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
… an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his …
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Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
… taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI …
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Fiscal and institutional factors and taxpayer culture as explanations for the 2018 VAT increase in South Africa
… how fiscal and institutional factors and taxpayer culture interacted to bring about the decision to increase the VAT rate. It finds that policy decisions with large spending requirements can have an impact on fiscal policy decisions with implications for rights realisation. A conceptual …
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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
… incurred in virtual worlds by the South African taxpayer, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112031 / > F12/4/163/gm
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Texas 1033 : a look inside the federal program giving millions in excess military supplies to Texas law enforcement agencies at taxpayer expense
… the surplus program in the 1990s to repurpose taxpayer-bought equipment. Supplies available to agencies range from clothes to electronics to weapons and armored vehicles. Initially, only agencies with an anti-drug and counterterrorism mission participated. After 9/11 and the War on Terror, the …
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Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
… Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed. Specifically it will be investigating these rights versus the powers provided to SARS under the different fiscal statutes to access information and to exchange information …
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The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
As the burden borne by the South African taxpayer seems to increase yearly, the prudent taxpayer must embrace the various deductions available to him or her in terms of the Act . In order to do so the taxpayer must understand the ambit of each deduction so that he or she may plan accordingly. A …
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Public policy considerations arising from the exchange of information about South African taxpayers with countries that sanction the use of death penalty, with a focus on China
… the death penalty is protected amidst increased taxpayer information transparency. The People’s Republic of China (China) may, under article 22(4) of the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (2010) (Multilateral Convention), use information …
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An inquiry into 'The nature of capital': with special reference to C.I.R. versus Middelman
… consider to be capital in the hands of the taxpayer, but which may be held to have to have altered in character due to some action of the taxpayer, either by way of a change in the intention of the taxpayer regarding the asset in question, or by virtue of the method adopted by him in the …
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Timing and expectations in the theory of taxation
… choice, and how alternative tax institutions and taxpayer expectations about the employment of tax institutions can affect those choices. This examination differs from standard tax analysis by explicitly incorporating into the analysis taxpayer expectations of reforms to the prevailing tax …
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A brief excursus through the concept of the trust, dealing with its origins and history and generally traversing taxation of a trust and its implications for the taxpayer
A 'trust' is defined in the Income Tax Act [1] at section one as 'any trust fund consisting of cash or other assets which are administered and controlled by a person acting in a fiduciary capacity, where such person is appointed under a deed of trust or by agreement or under the will of a deceased …
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An investigation into the impact of taxpayers education on tax-compliance: A case study of SMES in Windhoek
… of this study was to understand the impact of taxpayer education on tax-compliance among small and medium enterprises in Windhoek. This study employed both descriptive and analytical approaches whereby the quantitative approach which is concerned with either determining the frequency with which …
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