subject:( Ecological taxation eco tax )

University of South Africa

1. Westraadt, Petrus. Ecological taxation and South Africa's agricultural sector : international developments and local implications .

Degree: 2017, University of South Africa

URL: http://hdl.handle.net/10500/23107

► The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the… (more)

Subjects/Keywords: Agriculture; Carbon dioxide (CO2); Carbon sink; Carbon tax; Climate change; Double dividend hypothesis; Ecological taxation (eco-tax); Emissions; Energy; Food security; Global warming; Greenhouse gas (GHG); Livestock; Pollution

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APA (6^th Edition):

Westraadt, P. (2017). Ecological taxation and South Africa's agricultural sector : international developments and local implications . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23107

Chicago Manual of Style (16^th Edition):

Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications .” 2017. Masters Thesis, University of South Africa. Accessed March 09, 2021. http://hdl.handle.net/10500/23107.

MLA Handbook (7^th Edition):

Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications .” 2017. Web. 09 Mar 2021.

Vancouver:

Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications . [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10500/23107.

Council of Science Editors:

Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications . [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23107

University of KwaZulu-Natal

2. Glazer, Suellen Ramona. Piercing the corporate veil of the close corporation with the Tax Administration Act.

Degree: 2015, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/13581

► The topic of piercing the corporate veil has long been a debated phenomenon globally. In the United Kingdom, the landmark case of Salomon v Salomon… (more)

▼ The topic of piercing the corporate veil has long been a debated phenomenon globally. In the United Kingdom, the landmark case of Salomon v Salomon and Co Ltd1 provided much needed clarity in the application and acknowledgment of the independence of the juristic entity from its key players. The courts have been mindful of this fundamental rule and have also declared that this separate identity is not absolute as in certain instances the corporate veil will be set aside. Various statutes have been introduced to provide the courts with guidelines as in what instances veil piercing will be acceptable. The most notable statute is the introduction of the Companies Act 71 of 2008 (hereinafter referred to as the ―2008 Act‖). Worldwide, tax authorities in their role as tax administrators and collectors have been faced with the veil piercing dilemma. The aim of this dissertation is to determine if the South African Revenue Service (hereinafter referred to as SARS) could use the Tax Administration Act 29 of 2011 (hereinafter referred to as the ―Tax Admin Act‖) to attach the tax liability of an entity such as the close corporation to its members. To determine this, an investigation into the variety of sources available to SARS to pierce the corporate veil is required. The practical application by SARS, thus far, in their ability to attach the tax liability of a juristic entity to its key players is essential to determine how the SARS has been dealing with these types of matters. The enactment of the much needed Tax Admin Act has provided SARS with even further reaching powers when it comes to the collection of taxes. An evaluation of the definition of a taxpayer, as contained in Section 151 of the Tax Admin Act, will be considered. In particular, the concepts of the Representative taxpayer and the Responsible third person shall be discussed as both these terms empower SARS to attach the tax liability of a juristic entity to a natural person should the tax debt remain unpaid. The Tax Admin Act provides SARS with even further reaching powers to enforce the collection of the corporation‘s tax debts against another person. It appears as though the legislature has paved the way even further for SARS to target and hold responsible the key players of a corporation. From a global perspective, an investigation into how the tax authorities of foreign jurisdictions have been dealing with the concept of lifting the corporate veil will be conducted. In light of the findings, a determination of how South Africa compares globally in its approach to the veil piercing doctrine by the tax authorities shall be made. In my conclusion I will evaluate my findings. Advisors/Committee Members: Schembri, Christopher Carmelo. (advisor).

Subjects/Keywords: Advanced taxation.; Tax Administration Act.

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APA (6^th Edition):

Glazer, S. R. (2015). Piercing the corporate veil of the close corporation with the Tax Administration Act. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/13581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Glazer, Suellen Ramona. “Piercing the corporate veil of the close corporation with the Tax Administration Act.” 2015. Thesis, University of KwaZulu-Natal. Accessed March 09, 2021. http://hdl.handle.net/10413/13581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Glazer, Suellen Ramona. “Piercing the corporate veil of the close corporation with the Tax Administration Act.” 2015. Web. 09 Mar 2021.

Vancouver:

Glazer SR. Piercing the corporate veil of the close corporation with the Tax Administration Act. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10413/13581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Glazer SR. Piercing the corporate veil of the close corporation with the Tax Administration Act. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/13581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Minnesota

3. Chang, I-Chun. Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context.

Degree: PhD, Geography, 2015, University of Minnesota

URL: http://hdl.handle.net/11299/188856

► This dissertation examines an emerging ecological urbanization paradigm: Eco-cities. Eco-cities promise to contain hyper-urbanization and eradicate urban environmental problems by building cities as sustainable ecological… (more)

▼ This dissertation examines an emerging ecological urbanization paradigm: Eco-cities. Eco-cities promise to contain hyper-urbanization and eradicate urban environmental problems by building cities as sustainable ecological systems. Originated from the post-industrial societies in the global North, the eco-city paradigm transforms when it travels to, and navigates through, the local contexts in the global South. Different planning ideas and variegated practice emerge from this process. These ideas and practices become new standards of ecological urbanization, and circulate back to international communities as alternatives to compete with the original visions. This dissertation undertook a relational comparative research on the Sino-British Shanghai Dongtan Eco-City and the Sino-Singaporean Tianjin Binhai Eco-City. These two projects represent distinct eco-city models, different from one another, and also from Western models. The two case studies were complemented by a multi-site investigation of the actors involved in the construction of these eco-city projects in Shanghai, Tianjin, Singapore, and London. Through archival research, in-person semi-structured and open-ended interviews, and participant observation at project sites, this dissertation first analyzes the particular form of ecological urbanization adopted by these two most prominent eco-city projects in China, and their relationships with Western eco-city principles. The dissertation further reveals how connectivities between the four sites shaped the development at each node. The findings of this dissertation provide new insight into how green urbanism regimes function in China, and how eco-city models differentiate and variegate as they travel to the global South. They advance our understanding of the diffusion and dissemination of contemporary ecological urbanization agendas, their local variegations and mutations, and their external impact on the socio-spatial transformation of cities across the globe. Most importantly, the findings of this dissertation enable us to critically reflect on the adequacy of Western urban and sustainability theories for explaining emergent ecological urbanization paradigms in the global South.

Subjects/Keywords: Ecological Urbanization; Mobile Eco-Urbanism; Shanghai-Dongtan Eco-City; Tianjin-Binhai Eco-City; Variegated Sustainability

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APA (6^th Edition):

Chang, I. (2015). Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context. (Doctoral Dissertation). University of Minnesota. Retrieved from http://hdl.handle.net/11299/188856

Chicago Manual of Style (16^th Edition):

Chang, I-Chun. “Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context.” 2015. Doctoral Dissertation, University of Minnesota. Accessed March 09, 2021. http://hdl.handle.net/11299/188856.

MLA Handbook (7^th Edition):

Chang, I-Chun. “Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context.” 2015. Web. 09 Mar 2021.

Vancouver:

Chang I. Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context. [Internet] [Doctoral dissertation]. University of Minnesota; 2015. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/11299/188856.

Council of Science Editors:

Chang I. Variegated Geographies of Ecological Urbanization: China's Eco-Cities in Global Context. [Doctoral Dissertation]. University of Minnesota; 2015. Available from: http://hdl.handle.net/11299/188856

West Virginia University

4. Brown, Kirsten Nicole. The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act.

Degree: PhD, Not Listed, 2020, West Virginia University

URL: https://doi.org/10.33915/etd.7797 ; https://researchrepository.wvu.edu/etd/7797

► With a consistent decline in state funding to public higher education, institutions have become more reliant on private funding to institutional support. The shift… (more)

Subjects/Keywords: Higher Education; Sports Studies; Taxation; Tax Law

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APA (6^th Edition):

Brown, K. N. (2020). The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act. (Doctoral Dissertation). West Virginia University. Retrieved from https://doi.org/10.33915/etd.7797 ; https://researchrepository.wvu.edu/etd/7797

Chicago Manual of Style (16^th Edition):

Brown, Kirsten Nicole. “The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act.” 2020. Doctoral Dissertation, West Virginia University. Accessed March 09, 2021. https://doi.org/10.33915/etd.7797 ; https://researchrepository.wvu.edu/etd/7797.

MLA Handbook (7^th Edition):

Brown, Kirsten Nicole. “The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act.” 2020. Web. 09 Mar 2021.

Vancouver:

Brown KN. The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act. [Internet] [Doctoral dissertation]. West Virginia University; 2020. [cited 2021 Mar 09]. Available from: https://doi.org/10.33915/etd.7797 ; https://researchrepository.wvu.edu/etd/7797.

Council of Science Editors:

Brown KN. The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act. [Doctoral Dissertation]. West Virginia University; 2020. Available from: https://doi.org/10.33915/etd.7797 ; https://researchrepository.wvu.edu/etd/7797

Australian National University

5. Arm, Nakornthab. Essays on Entrepreneurs and Taxation .

Degree: 2018, Australian National University

URL: http://hdl.handle.net/1885/143225

► Apart from the introduction and conclusion, this thesis consists of three chapters focusing on taxation in the model with entrepreneurship. Using a simplified life-cycle structure,… (more)

Subjects/Keywords: Taxation; Entrepreneurship; Annuity; Top income; Wealth tax

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APA (6^th Edition):

Arm, N. (2018). Essays on Entrepreneurs and Taxation . (Thesis). Australian National University. Retrieved from http://hdl.handle.net/1885/143225

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Arm, Nakornthab. “Essays on Entrepreneurs and Taxation .” 2018. Thesis, Australian National University. Accessed March 09, 2021. http://hdl.handle.net/1885/143225.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Arm, Nakornthab. “Essays on Entrepreneurs and Taxation .” 2018. Web. 09 Mar 2021.

Vancouver:

Arm N. Essays on Entrepreneurs and Taxation . [Internet] [Thesis]. Australian National University; 2018. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/1885/143225.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Arm N. Essays on Entrepreneurs and Taxation . [Thesis]. Australian National University; 2018. Available from: http://hdl.handle.net/1885/143225

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Victoria University of Wellington

6. Greening, Mark J. From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand.

Degree: 2011, Victoria University of Wellington

URL: http://hdl.handle.net/10063/4526

► All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages… (more)

Subjects/Keywords: Taxation; Indirect tax; Change-in-use

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APA (6^th Edition):

Greening, M. J. (2011). From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand. (Masters Thesis). Victoria University of Wellington. Retrieved from http://hdl.handle.net/10063/4526

Chicago Manual of Style (16^th Edition):

Greening, Mark J. “From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand.” 2011. Masters Thesis, Victoria University of Wellington. Accessed March 09, 2021. http://hdl.handle.net/10063/4526.

MLA Handbook (7^th Edition):

Greening, Mark J. “From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand.” 2011. Web. 09 Mar 2021.

Vancouver:

Greening MJ. From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand. [Internet] [Masters thesis]. Victoria University of Wellington; 2011. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10063/4526.

Council of Science Editors:

Greening MJ. From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand. [Masters Thesis]. Victoria University of Wellington; 2011. Available from: http://hdl.handle.net/10063/4526

Montana State University

7. O'Leary, Winfield G. Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936.

Degree: MS, College of Agriculture, 1939, Montana State University

URL: https://scholarworks.montana.edu/xmlui/handle/1/3807

Subjects/Keywords: Income tax.; Taxation.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

O'Leary, W. G. (1939). Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936. (Masters Thesis). Montana State University. Retrieved from https://scholarworks.montana.edu/xmlui/handle/1/3807

Chicago Manual of Style (16^th Edition):

O'Leary, Winfield G. “Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936.” 1939. Masters Thesis, Montana State University. Accessed March 09, 2021. https://scholarworks.montana.edu/xmlui/handle/1/3807.

MLA Handbook (7^th Edition):

O'Leary, Winfield G. “Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936.” 1939. Web. 09 Mar 2021.

Vancouver:

O'Leary WG. Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936. [Internet] [Masters thesis]. Montana State University; 1939. [cited 2021 Mar 09]. Available from: https://scholarworks.montana.edu/xmlui/handle/1/3807.

Council of Science Editors:

O'Leary WG. Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936. [Masters Thesis]. Montana State University; 1939. Available from: https://scholarworks.montana.edu/xmlui/handle/1/3807

Montana State University

8. Smith, Norman A. An analysis of the causes of tax delinquency in Montana.

Degree: MS, College of Agriculture, 1936, Montana State University

URL: https://scholarworks.montana.edu/xmlui/handle/1/8654

Subjects/Keywords: Taxation.; Tax collection.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Smith, N. A. (1936). An analysis of the causes of tax delinquency in Montana. (Masters Thesis). Montana State University. Retrieved from https://scholarworks.montana.edu/xmlui/handle/1/8654

Chicago Manual of Style (16^th Edition):

Smith, Norman A. “An analysis of the causes of tax delinquency in Montana.” 1936. Masters Thesis, Montana State University. Accessed March 09, 2021. https://scholarworks.montana.edu/xmlui/handle/1/8654.

MLA Handbook (7^th Edition):

Smith, Norman A. “An analysis of the causes of tax delinquency in Montana.” 1936. Web. 09 Mar 2021.

Vancouver:

Smith NA. An analysis of the causes of tax delinquency in Montana. [Internet] [Masters thesis]. Montana State University; 1936. [cited 2021 Mar 09]. Available from: https://scholarworks.montana.edu/xmlui/handle/1/8654.

Council of Science Editors:

Smith NA. An analysis of the causes of tax delinquency in Montana. [Masters Thesis]. Montana State University; 1936. Available from: https://scholarworks.montana.edu/xmlui/handle/1/8654

University of Montana

9. Hutchinson, Ernest Mantz. An empirical analysis of sales tax shifting.

Degree: MA, 1970, University of Montana

URL: https://scholarworks.umt.edu/etd/8473

Subjects/Keywords: Sales tax.; Taxation.

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APA (6^th Edition):

Hutchinson, E. M. (1970). An empirical analysis of sales tax shifting. (Masters Thesis). University of Montana. Retrieved from https://scholarworks.umt.edu/etd/8473

Chicago Manual of Style (16^th Edition):

Hutchinson, Ernest Mantz. “An empirical analysis of sales tax shifting.” 1970. Masters Thesis, University of Montana. Accessed March 09, 2021. https://scholarworks.umt.edu/etd/8473.

MLA Handbook (7^th Edition):

Hutchinson, Ernest Mantz. “An empirical analysis of sales tax shifting.” 1970. Web. 09 Mar 2021.

Vancouver:

Hutchinson EM. An empirical analysis of sales tax shifting. [Internet] [Masters thesis]. University of Montana; 1970. [cited 2021 Mar 09]. Available from: https://scholarworks.umt.edu/etd/8473.

Council of Science Editors:

Hutchinson EM. An empirical analysis of sales tax shifting. [Masters Thesis]. University of Montana; 1970. Available from: https://scholarworks.umt.edu/etd/8473

University of Cape Town

10. Fourie, Susanna Janine. The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).

Degree: Image, Finance and Tax, 2014, University of Cape Town

URL: http://hdl.handle.net/11427/18626

► Section 24J is regarded to be one of the most complex provisions in the Income Tax Act No. 58 of 1962. This study specifically focuses… (more)

▼ Section 24J is regarded to be one of the most complex provisions in the Income Tax Act No. 58 of 1962. This study specifically focuses on the income tax treatment of section 24Jinstruments denominated in a foreign currency, specifically with regards to whether such instruments are fixed or variable rate instruments for purposes of section 24J and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).The basic concepts surrounding the incurral and accrual of interest for income tax purposes, as well as of some of the general issues faced when section 24J is practically applied are discussed. Importantly it is found that although the definition of 'instrument' includes all debt instruments, regardless of whether such instruments are interest-bearing, the application of section 24J would have no impact on the issuer or holder of an instrument that is a non-interest bearing debt instrument. Also, the section 24J definition of 'interest' is wider than the common law meaning of the same term. However, as 'interest'is defined with reference to itself, the common law meaning is still very relevant. It is confirmed that section 24J poses various interpretational uncertainties which are especially highlighted when some of the key provisions of section 24J are applied in determining the interest accrual amounts based on the yield to maturity method. Applying the rules of statutory interpretation and with the aid of hypothetical examples, itis argued that foreign exchange rates would fall within the definition of a variable rate for purposes of section 24J. However, an instrument denominated in a foreign currency would be regarded as a fixed rate instrument to the extent that the amounts payable are fixed amounts specified in the applicable foreign currency or the calculation of the amount payable in the applicable foreign currency does not involve the application of a 'variable rate' (as defined).Further is it argued that section 24J merely provides for a single accrual or incurral event during each year of assessment in relation to each instrument. Therefore, where accrual amounts be denominated in a foreign currency it should be translated at the spot rate on the last day of the year of assessment (or on the date of redemption/transfer in the instance where the instrument was transferred/redeemed during the year of assessment) for purposes of determining the sum of the accrual amounts to be included in taxable income. It is also argued that the timing of the accrual and incurral of interest amounts in terms of section 24J is applied in establishing the 'transaction date' of the interest amount owing for purposes of determining 'exchange differences' at the end of any year of assessment in terms of section 24I. Advisors/Committee Members: Warneke, David (advisor).

Subjects/Keywords: Taxation; Income tax - South Africa; Foreign Exchange

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APA (6^th Edition):

Fourie, S. J. (2014). The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions). (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/18626

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Fourie, Susanna Janine. “The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).” 2014. Thesis, University of Cape Town. Accessed March 09, 2021. http://hdl.handle.net/11427/18626.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Fourie, Susanna Janine. “The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).” 2014. Web. 09 Mar 2021.

Vancouver:

Fourie SJ. The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions). [Internet] [Thesis]. University of Cape Town; 2014. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/11427/18626.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Fourie SJ. The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions). [Thesis]. University of Cape Town; 2014. Available from: http://hdl.handle.net/11427/18626

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Johannesburg

11. Makhetha, Disebo Precious. A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/9685

►

M.Com. (SA and International Tax)

The term “beneficial owner” is found in 64 of the 71 double tax agreements signed by South Africa. However, there… (more)

Subjects/Keywords: Double taxation; Double taxation - South Africa; Income tax - South Africa; Double tax agreements

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APA (6^th Edition):

Makhetha, D. P. (2014). A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/9685

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Makhetha, Disebo Precious. “A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements.” 2014. Thesis, University of Johannesburg. Accessed March 09, 2021. http://hdl.handle.net/10210/9685.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Makhetha, Disebo Precious. “A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements.” 2014. Web. 09 Mar 2021.

Vancouver:

Makhetha DP. A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10210/9685.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Makhetha DP. A comparative analysis of the usage of the concept of “beneficial owner” in South African double tax agreements. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/9685

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of the Western Cape

12. Haginour, Faisal. The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective .

Degree: 2018, University of the Western Cape

URL: http://hdl.handle.net/11394/6802

► This research focuses on the challenges of tax administration in Somaliland Ministry of Finance (MOF). The study analyses existing challenges in the MOF-Tax Administration, causes… (more)

Subjects/Keywords: Taxation; Tax administration; Taxation impacts; Tax system; Somaliland Ministry of Finance (MOF)

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APA (6^th Edition):

Haginour, F. (2018). The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective . (Thesis). University of the Western Cape. Retrieved from http://hdl.handle.net/11394/6802

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Haginour, Faisal. “The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective .” 2018. Thesis, University of the Western Cape. Accessed March 09, 2021. http://hdl.handle.net/11394/6802.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Haginour, Faisal. “The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective .” 2018. Web. 09 Mar 2021.

Vancouver:

Haginour F. The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective . [Internet] [Thesis]. University of the Western Cape; 2018. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/11394/6802.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Haginour F. The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective . [Thesis]. University of the Western Cape; 2018. Available from: http://hdl.handle.net/11394/6802

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Sydney

13. Hamilton-Jessop, Wesley Maurice. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .

Degree: 2014, University of Sydney

URL: http://hdl.handle.net/2123/12294

► This thesis examines the development of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate… (more)

▼ This thesis examines the development of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. Utilising the 2010 annual reports of all ASX-listed entities, this thesis attempts to address three areas: the rationale behind the election date; the disclosures of tax-consolidated groups under the accounting standards; and the interactions between the tax consolidation legislation and accounting standards both prior to, and following convergence with the International Accounting Standards. The tax consolidation regime appears to have a high degree of appeal to the largest ASX-listed corporate groups. The largest proportion having elected to tax-consolidate during the initial 12-month transitional period. However, in 2010 less than 50% of listed entities disclosed an election to tax-consolidate. Inconsistencies in reporting of tax consolidation, mainly relating to the absence of disclosure, were identified between the accounting standard requirements and the disclosures provided by ASX-listed entities. This disparity was found within the breadth of the ASX-listed entities, in terms of size and industry. Influenced by the prevailing Australian Accounting Standards, the legislative treatment of taxation was broadly consistent with the accounting standards. Under the single entity rule, a subsidiary is deemed to be a component of the head company rather than a separate legal entity. Following Australia’s convergence with the International Accounting Standards in 2005, taking a ‘substance over form’ approach and disregarding the legal form of a tax-consolidated group, the connection between the tax consolidation legislation and accounting treatment of income tax effects, was substantially lost.

Subjects/Keywords: Accounting standards; Corporate groups; Group taxation; Tax consolidation; Taxation; Tax-grouping provisions

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APA (6^th Edition):

Hamilton-Jessop, W. M. (2014). Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . (Thesis). University of Sydney. Retrieved from http://hdl.handle.net/2123/12294

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hamilton-Jessop, Wesley Maurice. “Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .” 2014. Thesis, University of Sydney. Accessed March 09, 2021. http://hdl.handle.net/2123/12294.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hamilton-Jessop, Wesley Maurice. “Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .” 2014. Web. 09 Mar 2021.

Vancouver:

Hamilton-Jessop WM. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . [Internet] [Thesis]. University of Sydney; 2014. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/2123/12294.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hamilton-Jessop WM. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . [Thesis]. University of Sydney; 2014. Available from: http://hdl.handle.net/2123/12294

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Freie Universität Berlin

14. Massarrat-Mashhadi, Nima. Empirische Abhandlungen über deutsche Steuerpolitik.

Degree: 2013, Freie Universität Berlin

URL: http://dx.doi.org/10.17169/refubium-12913

► Die vorliegende Arbeit setzt sich aus vier Einzelbeiträgen zusammen. Der gemeinsame Forschungsschwerpunkt ist in der Untersuchung von Wahrnehmung und Wirkung der Ertragsbesteuerung und dem daraus… (more)

▼ Die vorliegende Arbeit setzt sich aus vier Einzelbeiträgen zusammen. Der gemeinsame Forschungsschwerpunkt ist in der Untersuchung von Wahrnehmung und Wirkung der Ertragsbesteuerung und dem daraus resultierenden einkommensteuerlichen Deklarationsverhalten vereint. Das einführende Exposé nimmt eine Einordnung der Einzelbeiträge in den aktuellen Stand der betriebswirtschaftlichen Steuerforschung vor, indem diese hinsichtlich Thematik, Methodik und Ergebnis kurz beschrieben werden. Im Anschluss daran folgen die vier Einzelbeiträge. Der erste Beitrag untersucht die Verhaltensreaktion der Steuerpflichtigen auf eine Einkommensteuerreform. Die Reaktion wird auf Basis der Daten des German Taxpayer Panels gemessen und analysiert. Die Ergebnisse zeigen, dass die Einkommensteuerreform zu kurzfristigen elastischen Reaktionen bei den Steuerpflichtigen führt und als Steuerplanung interpretiert werden kann. Langfristig lassen sich nur moderate Verhaltensanpassungen beobachten, welche nicht ausreichen, um von einem aufkommensneutralen Charakter der Reform zu sprechen. Der zweite Beitrag zeigt, in welchem Maß die fiskalische Anreize gem. § 10 b EStG dazu beitragen, das in der Steuererklärung beobachtbare Spendenverhalten von Steuerpflichtigen zu erklären und zu beeinflussen. Das Ergebnis zeigt, dass unter Einbeziehung von Spenden- Crowding-Out-Effekten die derzeitige steuerliche Abzugsfähigkeit aus fiskalpolitischer Sicht gerechtfertigt werden kann. Im dritten Beitrag werden die Determinanten der Nachfrage nach Steuerberatungsleistungen analysiert. Da Beratungskosten sowohl als Betriebsausgaben als auch als Werbungskosten deklariert werden konnten, beschränken wir uns Aussagen über Steuerpflichtige, die ausschließlich nichtunternehmerische Einkünfte besitzen. Es zeigen sich positive Effekte von Verlusten und ihrer Verrechnung sowie von ausländischen Einkünften. Korreliert sind ebenfalls steuerliche Abzüge wie z.B. Sonderausgaben und die Nachfrage nach Beratungsleistungen. Der vierte Beitrag basiert auf einem wirtschaftswissenschaftlichen Experiment. Unter Setzung tatsächlicher monetärer Anreize wird untersucht, welche Auswirkungen das Zusammenspiel zweier Besteuerungsdimensionen auf die Bereitschaft zur Risikoübernahme besitzt: die Arbeitseinkommensbesteuerung und die Investitionsbesteuerung. Das Ergebnis dieses Beitrags zeigt, dass das riskante Investitionsverhalten eines Steuerpflichtigen maßgeblich durch die Variation der beiden Besteuerungskomponenten bestimmt werden kann. Dies gilt auch dann, wenn sich lediglich die Darstellung der Besteuerung nicht aber die Gesamtsteuerlast eines Steuersystems ändert. Der Erkenntnisgewinn der vorliegenden Dissertationsschrift ist in den politisch stark umstrittenen und akademisch viel beachteten Bereich des einkommensteuerlichen Deklarationsverhaltens natürlicher Personen einzuordnen. Die Analyse der Einkommensteuerreformen der Jahre 2004 und 2005 zeigen eine elastische kurzfristige Verhaltensanpassung der Steuerpflichtigen als Reaktion auf Einkommensteuertarifsenkungen. Diese impliziert, dass… Advisors/Committee Members: [email protected] (contact), m (gender), Prof. Dr. Timm Bönke (inspector), Prof. Dr. Jochen Hundsdoerfer (firstReferee), Prof. Dr. Kay Blaufus (furtherReferee), Prof. Dr. Frank Hechnter (furtherReferee).

Subjects/Keywords: Income Taxation; Empirical Tax Research; Deferral Taxation; 300 Sozialwissenschaften::330 Wirtschaft

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APA (6^th Edition):

Massarrat-Mashhadi, N. (2013). Empirische Abhandlungen über deutsche Steuerpolitik. (Thesis). Freie Universität Berlin. Retrieved from http://dx.doi.org/10.17169/refubium-12913

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Massarrat-Mashhadi, Nima. “Empirische Abhandlungen über deutsche Steuerpolitik.” 2013. Thesis, Freie Universität Berlin. Accessed March 09, 2021. http://dx.doi.org/10.17169/refubium-12913.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Massarrat-Mashhadi, Nima. “Empirische Abhandlungen über deutsche Steuerpolitik.” 2013. Web. 09 Mar 2021.

Vancouver:

Massarrat-Mashhadi N. Empirische Abhandlungen über deutsche Steuerpolitik. [Internet] [Thesis]. Freie Universität Berlin; 2013. [cited 2021 Mar 09]. Available from: http://dx.doi.org/10.17169/refubium-12913.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Massarrat-Mashhadi N. Empirische Abhandlungen über deutsche Steuerpolitik. [Thesis]. Freie Universität Berlin; 2013. Available from: http://dx.doi.org/10.17169/refubium-12913

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Victoria University of Wellington

15. Hobbs, Dylan. The Use of Land Value Taxation In New Zealand (1891 - 1991).

Degree: 2020, Victoria University of Wellington

URL: http://hdl.handle.net/10063/9006

► This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative… (more)

Subjects/Keywords: Taxation; Land Tax; Land Value Taxation; New Zealand; History; Historical Institutionalism

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APA (6^th Edition):

Hobbs, D. (2020). The Use of Land Value Taxation In New Zealand (1891 - 1991). (Doctoral Dissertation). Victoria University of Wellington. Retrieved from http://hdl.handle.net/10063/9006

Chicago Manual of Style (16^th Edition):

Hobbs, Dylan. “The Use of Land Value Taxation In New Zealand (1891 - 1991).” 2020. Doctoral Dissertation, Victoria University of Wellington. Accessed March 09, 2021. http://hdl.handle.net/10063/9006.

MLA Handbook (7^th Edition):

Hobbs, Dylan. “The Use of Land Value Taxation In New Zealand (1891 - 1991).” 2020. Web. 09 Mar 2021.

Vancouver:

Hobbs D. The Use of Land Value Taxation In New Zealand (1891 - 1991). [Internet] [Doctoral dissertation]. Victoria University of Wellington; 2020. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10063/9006.

Council of Science Editors:

Hobbs D. The Use of Land Value Taxation In New Zealand (1891 - 1991). [Doctoral Dissertation]. Victoria University of Wellington; 2020. Available from: http://hdl.handle.net/10063/9006

University of Iowa

16. Ho, Anson Tai Yat. On the effects of tax-deferred saving accounts.

Degree: PhD, Economics, 2011, University of Iowa

URL: https://ir.uiowa.edu/etd/1147

► In this dissertation, I develop a framework to study the effects of tax-deferred saving accounts on the aggregate economy. I incorporate tax-deferred saving accounts… (more)

▼ In this dissertation, I develop a framework to study the effects of tax-deferred saving accounts on the aggregate economy. I incorporate tax-deferred saving accounts in a theoretical model of household's life-cycle decisions, which is then linked to the real world data by calibration. I study the effects of tax-deferred saving accounts on the aggregate savings and the aggregate output, and further analyze their impacts of different policy changes. In the first chapter, I present the important features of tax-deferred saving accounts in the U.S. and their institutional changes over time. I highlight the differences between IRA and 401(k) on their contribution limits and household's eligibility. While IRA has a lower contribution limit and is available to all households, 401(k) has a much higher contribution limit but is only accessible by a fraction of households. In the second chapter, I present an overlapping-generations model to capture the effects of tax-deferred saving accounts in a general equilibrium framework. There are four key aspects to the model: first, households can save in both ordinary saving account and tax-deferred saving account. Second, there is a nonlinear progressive income tax system. Third, households are heterogeneous in their labor productivity and 401(k) eligibility. Fourth, households decide consumption, savings and labor supply endogenously. The model is calibrated to the US economy in 2000, with the distribution of 401(k) eligibility being an endogenous outcome that matches the data reported in Survey of Income and Program Participation (SIPP) in 2001. In the third chapter, I study the quantitative effects of tax-deferred saving accounts on the aggregate economy and investigate their policy implications. Specifically, I estimate the macroeconomic impacts of eliminating tax-deferred saving accounts from the economy. To highlight the role played by the heterogeneity of 401(k) eligibility, I conduct a quantitative exercise that provide universal 401(k) eligibility to all households. In these experiments, I maintain government revenue neutrality by introducing a new proportional income tax (subsidy) that has the same effects as a upward (downward) shift of all marginal tax rates in the US income tax schedule. Since the institutional settings of tax-deferred saving accounts essentially provide consumption tax treatments on households retirement savings, I further explore the implications of tax-deferred saving accounts for a proportional consumption tax reform. Results from this study indicate that tax-deferred saving accounts have significant impacts on the aggregate economy and demonstrate that these accounts substantially reduce the impacts of a consumption tax reform. Advisors/Committee Members: Ventura, Gustavo (supervisor).

Subjects/Keywords: Flat Tax; Saving Incentives; Taxation; Tax-deferred Accounts; Economics

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APA (6^th Edition):

Ho, A. T. Y. (2011). On the effects of tax-deferred saving accounts. (Doctoral Dissertation). University of Iowa. Retrieved from https://ir.uiowa.edu/etd/1147

Chicago Manual of Style (16^th Edition):

Ho, Anson Tai Yat. “On the effects of tax-deferred saving accounts.” 2011. Doctoral Dissertation, University of Iowa. Accessed March 09, 2021. https://ir.uiowa.edu/etd/1147.

MLA Handbook (7^th Edition):

Ho, Anson Tai Yat. “On the effects of tax-deferred saving accounts.” 2011. Web. 09 Mar 2021.

Vancouver:

Ho ATY. On the effects of tax-deferred saving accounts. [Internet] [Doctoral dissertation]. University of Iowa; 2011. [cited 2021 Mar 09]. Available from: https://ir.uiowa.edu/etd/1147.

Council of Science Editors:

Ho ATY. On the effects of tax-deferred saving accounts. [Doctoral Dissertation]. University of Iowa; 2011. Available from: https://ir.uiowa.edu/etd/1147

Columbia University

17. Doherty, Melissa. The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks.

Degree: 2018, Columbia University

URL: https://doi.org/10.7916/D8T459Z1

► The Federal Historic Rehabilitation Tax Credit ("HTC") Program has been considered successful since its inception, but it possesses various layers of limitations that inhibit its… (more)

Subjects/Keywords: Historic preservation; Historic buildings – Taxation; Rehabilitation investment tax credit; Tax credits

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APA (6^th Edition):

Doherty, M. (2018). The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks. (Masters Thesis). Columbia University. Retrieved from https://doi.org/10.7916/D8T459Z1

Chicago Manual of Style (16^th Edition):

Doherty, Melissa. “The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks.” 2018. Masters Thesis, Columbia University. Accessed March 09, 2021. https://doi.org/10.7916/D8T459Z1.

MLA Handbook (7^th Edition):

Doherty, Melissa. “The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks.” 2018. Web. 09 Mar 2021.

Vancouver:

Doherty M. The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks. [Internet] [Masters thesis]. Columbia University; 2018. [cited 2021 Mar 09]. Available from: https://doi.org/10.7916/D8T459Z1.

Council of Science Editors:

Doherty M. The Further Potential of the Federal Historic Tax Credit and Critical Analysis of its Roadblocks. [Masters Thesis]. Columbia University; 2018. Available from: https://doi.org/10.7916/D8T459Z1

University of Hong Kong

18. Szeto, Chung Leung, Frankie. The choice between income and expenditure tax as tax base, with special reference to an public choice approach.

Degree: 1994, University of Hong Kong

URL: http://hdl.handle.net/10722/40707

Subjects/Keywords: Spendings tax.; Taxation.; Income tax.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Szeto, Chung Leung, F. (1994). The choice between income and expenditure tax as tax base, with special reference to an public choice approach. (Thesis). University of Hong Kong. Retrieved from http://hdl.handle.net/10722/40707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Szeto, Chung Leung, Frankie. “The choice between income and expenditure tax as tax base, with special reference to an public choice approach.” 1994. Thesis, University of Hong Kong. Accessed March 09, 2021. http://hdl.handle.net/10722/40707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Szeto, Chung Leung, Frankie. “The choice between income and expenditure tax as tax base, with special reference to an public choice approach.” 1994. Web. 09 Mar 2021.

Vancouver:

Szeto, Chung Leung F. The choice between income and expenditure tax as tax base, with special reference to an public choice approach. [Internet] [Thesis]. University of Hong Kong; 1994. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10722/40707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Szeto, Chung Leung F. The choice between income and expenditure tax as tax base, with special reference to an public choice approach. [Thesis]. University of Hong Kong; 1994. Available from: http://hdl.handle.net/10722/40707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Oxford

19. Cruz, Diego Quiñones. Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia.

Degree: PhD, 2019, University of Oxford

URL: http://ora.ox.ac.uk/objects/uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791650

► This thesis seeks to analyse the impact that operating in jurisdictions with different socio-economic and legal contexts can have on taxpayer regulation. This is done… (more)

▼ This thesis seeks to analyse the impact that operating in jurisdictions with different socio-economic and legal contexts can have on taxpayer regulation. This is done by comparing large corporate taxpayers in the UK and in Colombia using empirical qualitative methods to examine the alignment between factors at different levels that can influence corporate tax behaviour, and the premises of the co-operative compliance. The main conclusion is that the factors present in Colombia are contrary to introducing this type of regulation. This is because critically-negative perceptions of the administration -particularly of its trustworthiness- corporate tax governance weaknesses, tax-risk prone social norms, and contextual factors like a high perception of corruption create an environment adverse to this model's philosophy, which is highly dependent on interparty trust and taxpayer risk aversion and compliance-mindedness. Results from the UK show that co-operative compliance can contribute to improve taxpayer governance, strengthen risk-averse and/or compliance-minded taxation norms, and encourage perceptions of the administration that are favourable for voluntary compliance. However, the evidence also shows that operational difficulties can quickly erode taxpayer trust in the administration and on the value of collaboration, and jeopardise the progress made. This is the case with administrative business understanding, responsiveness, and providing of legal certainty while maintaining the model's legitimacy and answering demands for fair and responsible outcomes. Accordingly, this thesis proposes policy measures designed to facilitate the conditions necessary for establishing co-operative compliance in contexts like Colombia's, where shifting from adversarial, non-responsive regulation towards collaborative, responsive regulation could assist in improving voluntary compliance. Additionally, the author recommends policies for enhancing co-operative compliance's sustainability in jurisdictions like the UK, where the model is developed, but the progress it has achieved needs to be protected against the trust and compliance-eroding effects arising from the regulator's difficulties in satisfying taxpayer expectations.

Subjects/Keywords: Tax law; Cooperative compliance; Regulation; Corporations – Taxation; Tax compliance

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APA (6^th Edition):

Cruz, D. Q. (2019). Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia. (Doctoral Dissertation). University of Oxford. Retrieved from http://ora.ox.ac.uk/objects/uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791650

Chicago Manual of Style (16^th Edition):

Cruz, Diego Quiñones. “Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia.” 2019. Doctoral Dissertation, University of Oxford. Accessed March 09, 2021. http://ora.ox.ac.uk/objects/uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791650.

MLA Handbook (7^th Edition):

Cruz, Diego Quiñones. “Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia.” 2019. Web. 09 Mar 2021.

Vancouver:

Cruz DQ. Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia. [Internet] [Doctoral dissertation]. University of Oxford; 2019. [cited 2021 Mar 09]. Available from: http://ora.ox.ac.uk/objects/uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791650.

Council of Science Editors:

Cruz DQ. Determinants of corporate tax behaviour and co-operative compliance : a comparative study of the UK and Colombia. [Doctoral Dissertation]. University of Oxford; 2019. Available from: http://ora.ox.ac.uk/objects/uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791650

University of Johannesburg

20. Malan, Jan. Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld.

Degree: 2012, University of Johannesburg

URL: http://hdl.handle.net/10210/7547

►

M.Comm.

Belastinginsentiewe is daarop gemik om handel met ander lande te bevorder deur buitelandse beleggers aan te moedig om hul geld in die betrokke land… (more)

Subjects/Keywords: Tax incentives - South Africa; Tax incentives - Law and legislation - South Africa; Taxation - Africa, Sub-Sahara; Taxation - Mauritius; Taxation - Ireland; Taxation - Luxemburg; Tax havens

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APA (6^th Edition):

Malan, J. (2012). Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/7547

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Malan, Jan. “Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld.” 2012. Thesis, University of Johannesburg. Accessed March 09, 2021. http://hdl.handle.net/10210/7547.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Malan, Jan. “Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld.” 2012. Web. 09 Mar 2021.

Vancouver:

Malan J. Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld. [Internet] [Thesis]. University of Johannesburg; 2012. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10210/7547.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Malan J. Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld. [Thesis]. University of Johannesburg; 2012. Available from: http://hdl.handle.net/10210/7547

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Stellenbosch University

21. Muller, Catharina Petronella Johanna. Determining the residence of a trust : a South African income tax perspective.

Degree: LLM, 2013, Stellenbosch University

URL: http://hdl.handle.net/10019.1/100596

►

ENGLISH ABSTRACT: In the tapestry of history the subjects of trusts and taxes are frequently interwoven. Owing to such frequent interaction, one may assume that… (more)

▼

ENGLISH ABSTRACT: In the tapestry of history the subjects of trusts and taxes are frequently interwoven. Owing to such frequent interaction, one may assume that all signifcant aspects regarding the taxation of trusts have long since been resolved. This would be an incorrect assumption as for example, one quite fundamental and important issue, the tax “residence” of a trust, has not been adequately considered. Residence forms the cornerstone of our taxation system in South Africa and is an important pre-requisite for taxes to be imposed upon a trust. Yet as the residence of a trust has received little attention from South Africa's legislature, judiciary, fiscal authorities and legal authors, it remains an area of uncertainty, which potentially undermines our taxation capacity. This thesis therefore seeks to address this lacuna in our law. In South Africa, the Income Tax Act, 58 of 1962, provides a definition for the term "residence." This statutory definition is critically analysed so as to assess its meaning and practical application in a trust setting. In so doing, certain deficiencies and aspects giving rise to uncertainties are identified and recommendations made for the legislature to intervene. The guidance provided by the South African Revenue Service in its Interpretation Notes, and Discussion Paper, is also assessed. Historical judicial precedent is reviewed and the recent case of the Oceanic Trust Co Ltd No v Commissioner of SARS which dealt specifically with this topical issue, considered. The approach followed in South Africa is further compared to that followed in the international tax treaty setting, and in particular, the Organisation for Economic Co-operation and Development's (OECD) model tax convention and its commentaries, critically analysed. More specifically the approach in two foreign jurisdictions, Canada and the United Kingdom, are also investigated so as to identify suggestions for possible reform and development. Against the underlying justification for a residence-based taxation and the objectives it seeks to achieve, an analysis of the various tests for the residence of a trust is conducted so as to determine the most appropriate and effective test to be applied in the South Africa income tax setting, and recommendations made.

AFRIKAANSE OPSOMMING: Die geskiedenis toon dat die vakgebiede van trusts en belasting al vir eeue nouliks verweef is aan mekaar. Teen so 'n agtergrond, sou 'n aanname gemaak kon word dat alle belangrike aspekte rakende die belasting van trusts, al lank reeds aangespreek is. Dit sou egter nie korrek wees nie aangesien een fundamentale aspek, die inwoner-status van 'n trust, nog nie voldoende oorweeg is in ons reg nie. Die bepaling of 'n persoon 'n inwoner is al dan nie, vorm die hoeksteen van Suid-Afrika se belastingstelsel, en is 'n belangrike voorvereiste vir die heffing van omvattende belasting op die trust. Die bepaling van die inwoner-status van 'n trust het egter nog bitter min aandag geniet van die Suid-Afrikaanse wetgewer, regbank, fiskale owerheid en…

Advisors/Committee Members: Oosthuizen, P. G..

Subjects/Keywords: Trusts and trustees – Taxation – South Africa; Income tax; Mercantile law; Tax – Law and legislation; Domicile in taxation; Tax residence; UCTD

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APA (6^th Edition):

Muller, C. P. J. (2013). Determining the residence of a trust : a South African income tax perspective. (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/100596

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Muller, Catharina Petronella Johanna. “Determining the residence of a trust : a South African income tax perspective.” 2013. Thesis, Stellenbosch University. Accessed March 09, 2021. http://hdl.handle.net/10019.1/100596.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Muller, Catharina Petronella Johanna. “Determining the residence of a trust : a South African income tax perspective.” 2013. Web. 09 Mar 2021.

Vancouver:

Muller CPJ. Determining the residence of a trust : a South African income tax perspective. [Internet] [Thesis]. Stellenbosch University; 2013. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10019.1/100596.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Muller CPJ. Determining the residence of a trust : a South African income tax perspective. [Thesis]. Stellenbosch University; 2013. Available from: http://hdl.handle.net/10019.1/100596

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

AUT University

22. Hunt, Daniel. Is there a case for a comprehensive Capital Gains Tax in New Zealand? .

Degree: 2011, AUT University

URL: http://hdl.handle.net/10292/2306

► This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether… (more)

Subjects/Keywords: Capital Gains Tax; Taxation; CGT; Tax Working Group; New Zealand; Tax legislation

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APA (6^th Edition):

Hunt, D. (2011). Is there a case for a comprehensive Capital Gains Tax in New Zealand? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Thesis, AUT University. Accessed March 09, 2021. http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Web. 09 Mar 2021.

Vancouver:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Internet] [Thesis]. AUT University; 2011. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Waterloo

23. Hlaing, Khin Phyo. The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power.

Degree: 2018, University of Waterloo

URL: http://hdl.handle.net/10012/13617

► This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect… (more)

Subjects/Keywords: Tax-deductible; Executive compensation; Managerial power; Corporate tax planning; Executives; Tax deductions; Corporations; Taxation

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APA (6^th Edition):

Hlaing, K. P. (2018). The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power. (Thesis). University of Waterloo. Retrieved from http://hdl.handle.net/10012/13617

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hlaing, Khin Phyo. “The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power.” 2018. Thesis, University of Waterloo. Accessed March 09, 2021. http://hdl.handle.net/10012/13617.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hlaing, Khin Phyo. “The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power.” 2018. Web. 09 Mar 2021.

Vancouver:

Hlaing KP. The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power. [Internet] [Thesis]. University of Waterloo; 2018. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10012/13617.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hlaing KP. The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power. [Thesis]. University of Waterloo; 2018. Available from: http://hdl.handle.net/10012/13617

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

York University

24. Joshi, Preetika. Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting.

Degree: PhD, Administration, 2020, York University

URL: http://hdl.handle.net/10315/37754

► Tax transparency and exchange of information are at the heart of a global effort to tackle aggressive tax planning of multinational corporations (MNCs). Policymakers worldwide,… (more)

Subjects/Keywords: Accounting; Tax transparency income shifting; Private tax disclosure regulations; Corporate taxation; Tax avoidance; Reputation cost

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Joshi, P. (2020). Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting. (Doctoral Dissertation). York University. Retrieved from http://hdl.handle.net/10315/37754

Chicago Manual of Style (16^th Edition):

Joshi, Preetika. “Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting.” 2020. Doctoral Dissertation, York University. Accessed March 09, 2021. http://hdl.handle.net/10315/37754.

MLA Handbook (7^th Edition):

Joshi, Preetika. “Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting.” 2020. Web. 09 Mar 2021.

Vancouver:

Joshi P. Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting. [Internet] [Doctoral dissertation]. York University; 2020. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10315/37754.

Council of Science Editors:

Joshi P. Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting. [Doctoral Dissertation]. York University; 2020. Available from: http://hdl.handle.net/10315/37754

Lithuanian University of Agriculture

25. Stankauskaitė, Aušra. Gyventojų tiesioginių mokesčių naštos vertinimas.

Degree: Master, Marketing and Administration, 2011, Lithuanian University of Agriculture

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135930-25366 ;

►

Magistrantūros studijų baigiamasis darbas 55 puslapių, 8 paveikslai, 18 lentelės, 63 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, Valstybinis socialinio draudimo… (more)

▼

Magistrantūros studijų baigiamasis darbas 55 puslapių, 8 paveikslai, 18 lentelės, 63 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, Valstybinis socialinio draudimo įmokos, privalomojo sveikatos draudimo įmokos, įmokos į Garantinį fondą, mokesčio tarifas, mokesčio bazė, mokesčio lengvatos, apmokestinimo principai, neapmokestinamasis pajamų dydis (NPD), tiesioginiai mokesčiai, mokesčių našta. Tyrimo objektas – gyventojų tiesioginių mokesčių našta. Darbo tikslas – apskaičiuoti ir išanalizuoti gyventojų tiesioginių mokesčių naštą Lietuvoje ir pateikti mokesčių naštos mažinimo galimybes. Uždaviniai: • atlikti gyventojų tiesioginių mokesčių naštos apskaičiavimo ir jos analizės literatūros studijas; • pateikti gyventojų tiesioginių mokesčių naštos apskaičiavimo ir analizės metodiką; • apskaičiuoti ir išanalizuoti gyventojų tiesioginių mokesčių naštą Lietuvoje ir ES šalyse; • pateikti gyventojų tiesioginių mokesčių naštos mažinimo galimybes Tyrimo metodai – ekonominės mokslinės ir metodinės literatūros analizė gyventojų mokesčių naštos klausimais, Lietuvos Respublikos įstatymų analizės, loginė ir analitinė analizė, statistinio grupavimo, grafinio vaizdavimo, palyginimo, anketinės apklausos būdai. Išanalizavus Lietuvos ir užsienio autorių gyventojų tiesioginių mokesčių naštos apskaičiavimo ir analizės mokslinę literatūrą, nustatyta, kad mokslininkai ir ekonomistai gyventojams tenkančią mokesčių naštą pateikia tik kaip jos dalį... [toliau žr. visą tekstą]

Final work of Master Studies, 55 pages, 8 figures, 18 tables, 63 references, 8 appendixes, in Lithuanian. KEY WORDS: personal income tax, social security payments, mandatory health insurance contribution, contribution to the Guarantee fund, tax rate, tax base, tax deduction, taxation principles, tax – free income, direct taxes, tax burden. Object of the research – direct personal tax burden Aim of the research – to calculate and analyze the direct personal tax burden in Lithuania and to provide strategies for its reduction. Objectives of the research: • to study the calculation and analysis of the direct personal tax burden; • to provide the metodology for calculation and analyzis of the direct personal tax burden; • to calculate and analyze the direct personal tax burden in Lithuania and other EU countries; • to provide strategies for reduction of the direct personal tax burden. Research methods: analysis of economic and methodical literature on tax burden; analysis of the Tax law of the Republic of Lithuania; logical and analytical analysis, statistical grouping, graphical representation, comparative and survey methods. Review of the Lithuanian and foreign literature on the direct personal tax burden calculation and analysis shows scientists and economists provide tax burden per capita as a portion of the gross domestic product (GDP). They also calculate tax burden per employee or per employer. Development of the direct personal tax burden calculation and analysis methods... [to full text]

Advisors/Committee Members: Novošinskienė, Albina (Master’s thesis supervisor), Boguslauskas, Vytautas (Master’s degree committee chair), Zinkevičienė, Danutė (Master’s degree committee member), Aleknevičienė, Vilija (Master’s degree committee member), Slavickienė, Astrida (Master’s degree committee member), Žukovskis, Jan (Master’s degree committee member), Slavickienė, Astrida (Master’s thesis reviewer), Astromskienė , Adelė (Master’s thesis reviewer).

Subjects/Keywords: Mokesčio tarifas; Mokesčio bazė; Mokesčio lengvatos; Apmokestinimo principai; Mokesčių našta; Tax rate; Tax base; Tax deduction; Taxation principles; Tax burden

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Stankauskaitė, Aušra. (2011). Gyventojų tiesioginių mokesčių naštos vertinimas. (Masters Thesis). Lithuanian University of Agriculture. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135930-25366 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16^th Edition):

Stankauskaitė, Aušra. “Gyventojų tiesioginių mokesčių naštos vertinimas.” 2011. Masters Thesis, Lithuanian University of Agriculture. Accessed March 09, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135930-25366 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7^th Edition):

Stankauskaitė, Aušra. “Gyventojų tiesioginių mokesčių naštos vertinimas.” 2011. Web. 09 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Stankauskaitė, Aušra. Gyventojų tiesioginių mokesčių naštos vertinimas. [Internet] [Masters thesis]. Lithuanian University of Agriculture; 2011. [cited 2021 Mar 09]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135930-25366 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Stankauskaitė, Aušra. Gyventojų tiesioginių mokesčių naštos vertinimas. [Masters Thesis]. Lithuanian University of Agriculture; 2011. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135930-25366 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

University of KwaZulu-Natal

26. Hardie, John Andrew. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.

Degree: 2016, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/15911

► The nexus between a natural person’s income and their liability to tax in South Africa on their income, regardless of the location of its source,… (more)

Subjects/Keywords: Income tax - Law and legislation - South Africa.; Tax collection - South Africa.; Theses - Law Multidisciplinary.; Ordinarily resident.; Tax resident.; Taxation.; Tax certainly.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hardie, J. A. (2016). A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15911

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hardie, John Andrew. “A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.” 2016. Thesis, University of KwaZulu-Natal. Accessed March 09, 2021. http://hdl.handle.net/10413/15911.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hardie, John Andrew. “A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.” 2016. Web. 09 Mar 2021.

Vancouver:

Hardie JA. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. [Internet] [Thesis]. University of KwaZulu-Natal; 2016. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10413/15911.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hardie JA. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. [Thesis]. University of KwaZulu-Natal; 2016. Available from: http://hdl.handle.net/10413/15911

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Brno University of Technology

27. Sojková, Petra. Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/179293

► This bachelor´s thesis focuses on taxation of employment income of the resident of the Czech Republic, which receive income from sources in our country, as… (more)

Subjects/Keywords: Daň; daň z příjmů; daňový rezident; daňový nerezident; dvojí zdanění.; Tax; income tax; tax resident; tax non-resident; double taxation.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sojková, P. (2019). Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/179293

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Sojková, Petra. “Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic.” 2019. Thesis, Brno University of Technology. Accessed March 09, 2021. http://hdl.handle.net/11012/179293.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Sojková, Petra. “Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic.” 2019. Web. 09 Mar 2021.

Vancouver:

Sojková P. Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/11012/179293.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sojková P. Mezinárodní zdaňování příjmů daňového rezidenta České republiky dosahujícího příjmů ze Slovenska: International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/179293

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Brno University of Technology

28. Veselá, Petra. Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/12330

► The bachelor thesis deals with the development in taxation of natural persons since 1993, when the Law of Income Tax entered into force. The target… (more)

Subjects/Keywords: Daň; daň z příjmů; poplatník; progresivní zdanění; sazba daně; Tax; income tax; tax-payer; progressive taxation; tax rate

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APA (6^th Edition):

Veselá, P. (2018). Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/12330

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Veselá, Petra. “Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993.” 2018. Thesis, Brno University of Technology. Accessed March 09, 2021. http://hdl.handle.net/11012/12330.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Veselá, Petra. “Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993.” 2018. Web. 09 Mar 2021.

Vancouver:

Veselá P. Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/11012/12330.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Veselá P. Vývoj v oblasti zdanění příjmů fyzických osob od roku 1993: Development in Taxation of Individuals since 1993. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/12330

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Zambia

29. Jumba, John. A critical analysis of the law and practice of rating in Zambia .

Degree: 2013, University of Zambia

URL: http://hdl.handle.net/123456789/2579

► In the wake of the continued dechne in the Zambian economy in general, dwindling financial assistance from the Central Government and the ever increasing growth… (more)

Subjects/Keywords: Tax assessment – zambia; Taxation – Law and legislation – Zambia; Taxation – Law and legislation – Zambia

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Jumba, J. (2013). A critical analysis of the law and practice of rating in Zambia . (Thesis). University of Zambia. Retrieved from http://hdl.handle.net/123456789/2579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Jumba, John. “A critical analysis of the law and practice of rating in Zambia .” 2013. Thesis, University of Zambia. Accessed March 09, 2021. http://hdl.handle.net/123456789/2579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Jumba, John. “A critical analysis of the law and practice of rating in Zambia .” 2013. Web. 09 Mar 2021.

Vancouver:

Jumba J. A critical analysis of the law and practice of rating in Zambia . [Internet] [Thesis]. University of Zambia; 2013. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/123456789/2579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Jumba J. A critical analysis of the law and practice of rating in Zambia . [Thesis]. University of Zambia; 2013. Available from: http://hdl.handle.net/123456789/2579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

30. Zondi, Bonginkosi. Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions.

Degree: 2019, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/44269

► This study critically examines suspensive sale agreements and agreements subject to suspensive conditions in the South African taxation system. It examines challenges associated with the… (more)

Subjects/Keywords: Tax administration and procedure – South Africa; Taxation – Law and legislation – South Africa; Taxation – South Africa

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Zondi, B. (2019). Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/44269

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Zondi, Bonginkosi. “Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions.” 2019. Thesis, Nelson Mandela Metropolitan University. Accessed March 09, 2021. http://hdl.handle.net/10948/44269.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Zondi, Bonginkosi. “Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions.” 2019. Web. 09 Mar 2021.

Vancouver:

Zondi B. Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2019. [cited 2021 Mar 09]. Available from: http://hdl.handle.net/10948/44269.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zondi B. Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions. [Thesis]. Nelson Mandela Metropolitan University; 2019. Available from: http://hdl.handle.net/10948/44269

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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Open Access Theses and Dissertations