subject:(tax reform)

University of Toronto

1. Bedoya, Maria Jose Espantoso. An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective.

Degree: 2012, University of Toronto

URL: http://hdl.handle.net/1807/33405

►

Recently, Peru went through a major process to reform its mining tax system oriented to striking an appropriate balance between two conflicting goals: (1) to… (more)

Subjects/Keywords: Tax; Mining; Peru; Tax reform; Reform goals; 0398

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APA (6^th Edition):

Bedoya, M. J. E. (2012). An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective. (Masters Thesis). University of Toronto. Retrieved from http://hdl.handle.net/1807/33405

Chicago Manual of Style (16^th Edition):

Bedoya, Maria Jose Espantoso. “An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective.” 2012. Masters Thesis, University of Toronto. Accessed February 25, 2021. http://hdl.handle.net/1807/33405.

MLA Handbook (7^th Edition):

Bedoya, Maria Jose Espantoso. “An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective.” 2012. Web. 25 Feb 2021.

Vancouver:

Bedoya MJE. An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective. [Internet] [Masters thesis]. University of Toronto; 2012. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/1807/33405.

Council of Science Editors:

Bedoya MJE. An Analysis of the Recent Reform to the Peruvian Mining Sector from a Tax Perspective. [Masters Thesis]. University of Toronto; 2012. Available from: http://hdl.handle.net/1807/33405

NSYSU

2. Fu, Ching-Yao. The Underground Economy and Its Implication on Tax Reform in Taiwan.

Degree: Master, Economics, 2017, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0523117-165322

► The tax revenue-to-GDP ratio of Taiwan has gradually declined since 1995. Among various methods to raise tax revenues, this study focuses on increasing tax evasion… (more)

Subjects/Keywords: consumption tax; DSGE model; underground economy; tax evasion; tax reform

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APA (6^th Edition):

Fu, C. (2017). The Underground Economy and Its Implication on Tax Reform in Taiwan. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0523117-165322

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):

Fu, Ching-Yao. “The Underground Economy and Its Implication on Tax Reform in Taiwan.” 2017. Thesis, NSYSU. Accessed February 25, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0523117-165322.

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

MLA Handbook (7^th Edition):

Fu, Ching-Yao. “The Underground Economy and Its Implication on Tax Reform in Taiwan.” 2017. Web. 25 Feb 2021.

Vancouver:

Fu C. The Underground Economy and Its Implication on Tax Reform in Taiwan. [Internet] [Thesis]. NSYSU; 2017. [cited 2021 Feb 25]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0523117-165322.

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

Council of Science Editors:

Fu C. The Underground Economy and Its Implication on Tax Reform in Taiwan. [Thesis]. NSYSU; 2017. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0523117-165322

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

KTH

3. Xu, Yiyi. Property Tax Reform in China : Optional property tax proposals and the effects on residence price.

Degree: Building and Real Estate Economics, 2011, KTH

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

► This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base,… (more)

▼ This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base, tax rates and tax relief, and also provides some interesting property tax proposals for Shanghai and estimates the effects of property tax reform on residence price.This paper selects a case study of Shanghai which can provide useful methods or findings to other cases characterized by similar traits and situations. Through observation and analysis of documentary evidence, the new average residence price and the prices of residences which locate around the inner ring road and the outer ring road are estimated. Moreover, this study uses asset pricing theory, partial equilibrium theory and quantitative simulation analysis to explore the impact of property tax reform on the residence price under the combinations of varied property tax rates, discount rates and tax base. The paper also uses comparative analysis in lots of areas. The data is gathering from National Bureau of Statistics, local bureaus of statistics, World Band, several valuation firms, international and local theses.The author provides 4 proposals of Shanghai. After the simulation analysis, the first proposal is seen as the most mildly proposal with low property rates and small tax base. The total residence value decreases about 4.92 percent of the original value after the property tax reform. The second proposal use graduated property tax rates corresponding to different property value, which may have greater fairness and equality but lower efficiency. The third proposal targets at gaining more tax revenue from villa and luxury apartments and adjusts the poverty gap. The sales price after property tax decreases around 10 percent. The fourth proposal provides the idea that property tax rates can be set according to the location of administrative areas. In the future study, a case study of a certain city combined with precise empirical observations and statistics data is a good direction. Moreover, this study only introduces a simple model and some indicators which affect the house price. However, how to narrow down the indicators and to use an effective model and to use property tax as an effective indicator to affect residence price is the next step.

Subjects/Keywords: Property tax reform; China; proposal; residence prices

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APA (6^th Edition):

Xu, Y. (2011). Property Tax Reform in China : Optional property tax proposals and the effects on residence price. (Thesis). KTH. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

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):

Xu, Yiyi. “Property Tax Reform in China : Optional property tax proposals and the effects on residence price.” 2011. Thesis, KTH. Accessed February 25, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.

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

MLA Handbook (7^th Edition):

Xu, Yiyi. “Property Tax Reform in China : Optional property tax proposals and the effects on residence price.” 2011. Web. 25 Feb 2021.

Vancouver:

Xu Y. Property Tax Reform in China : Optional property tax proposals and the effects on residence price. [Internet] [Thesis]. KTH; 2011. [cited 2021 Feb 25]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.

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

Council of Science Editors:

Xu Y. Property Tax Reform in China : Optional property tax proposals and the effects on residence price. [Thesis]. KTH; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595

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

Rice University

4. Acosta Margain, Jaime. VAT Reform in a Developing Country. A CGE Model with an Informal Sector.

Degree: PhD, Social Sciences, 2013, Rice University

URL: http://hdl.handle.net/1911/77347

► I develop a computable general equilibrium model that quantifies the redistributive effects and the efficiency gains of broadening the base of the Value Added Tax… (more)

Subjects/Keywords: VAT reform; Informal sector; Harmonization tax rates

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APA (6^th Edition):

Acosta Margain, J. (2013). VAT Reform in a Developing Country. A CGE Model with an Informal Sector. (Doctoral Dissertation). Rice University. Retrieved from http://hdl.handle.net/1911/77347

Chicago Manual of Style (16^th Edition):

Acosta Margain, Jaime. “VAT Reform in a Developing Country. A CGE Model with an Informal Sector.” 2013. Doctoral Dissertation, Rice University. Accessed February 25, 2021. http://hdl.handle.net/1911/77347.

MLA Handbook (7^th Edition):

Acosta Margain, Jaime. “VAT Reform in a Developing Country. A CGE Model with an Informal Sector.” 2013. Web. 25 Feb 2021.

Vancouver:

Acosta Margain J. VAT Reform in a Developing Country. A CGE Model with an Informal Sector. [Internet] [Doctoral dissertation]. Rice University; 2013. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/1911/77347.

Council of Science Editors:

Acosta Margain J. VAT Reform in a Developing Country. A CGE Model with an Informal Sector. [Doctoral Dissertation]. Rice University; 2013. Available from: http://hdl.handle.net/1911/77347

Colorado State University

5. Li, Li. Essays on financing reform and the provision of local public education.

Degree: PhD, Economics, 2016, Colorado State University

URL: http://hdl.handle.net/10217/176761

► This dissertation investigates the provision of local public education from both theoretical and empirical aspects. In the theoretical sections, the existence of Pareto-improving reform (to… (more)

▼ This dissertation investigates the provision of local public education from both theoretical and empirical aspects. In the theoretical sections, the existence of Pareto-improving reform (to redistribute education resources away from the rich community and toward the poor community) is examined under the current public education financing system. In the empirical section, the state financing system on public education in the state of Colorado is tested. Chapter 1 introduces the importance and motivation of my research topic. Chapter 2 directly follows the theoretical framework in Fernandez and Rogerson (1996). As far as I know, they are the first to examine the provision of public education under a multi-community and multi-income-group model and discuss reforms which might be Pareto-improving. By adding additional assumptions on population distribution and individuals’ preferences, I analytically show that under a two-community and three-income-group model, when local public education is financed by an income tax, the reform “to redistribute a fraction of education expenditures away from the rich community toward the poor community” is Pareto-improving. Since public education is mainly financed by a property tax, a general housing market with an upward sloping supply curve is introduced in Chapter 3. Simulations show that when local public education is funded by a housing property tax, the reform posed in Chapter 2 may still work. The redistributive fraction chosen by the state government determines whether the reform is Pareto-improving or not. In the empirical section, Chapter 4, I develop four regression models to examine the effects of the state financing policy on public education in Colorado. The results show that the Colorado state government is reducing disparity in per student spending across school districts. However, the current policy is not potentially Pareto-improving according to the theory developed in Chapter 2. Thus, policy suggestions are made. Chapter 5 summarizes and concludes my dissertation. Advisors/Committee Members: Cutler, Harvey (advisor), Pena, Anita Alves (advisor), Mushinski, David (committee member), Kroll, Stephan (committee member).

Subjects/Keywords: Pareto-improvement; tax reform; public education; community

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APA (6^th Edition):

Li, L. (2016). Essays on financing reform and the provision of local public education. (Doctoral Dissertation). Colorado State University. Retrieved from http://hdl.handle.net/10217/176761

Chicago Manual of Style (16^th Edition):

Li, Li. “Essays on financing reform and the provision of local public education.” 2016. Doctoral Dissertation, Colorado State University. Accessed February 25, 2021. http://hdl.handle.net/10217/176761.

MLA Handbook (7^th Edition):

Li, Li. “Essays on financing reform and the provision of local public education.” 2016. Web. 25 Feb 2021.

Vancouver:

Li L. Essays on financing reform and the provision of local public education. [Internet] [Doctoral dissertation]. Colorado State University; 2016. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10217/176761.

Council of Science Editors:

Li L. Essays on financing reform and the provision of local public education. [Doctoral Dissertation]. Colorado State University; 2016. Available from: http://hdl.handle.net/10217/176761

California State University – Sacramento

6. Propheter, Geoffrey Francis. Revenue impact of a sales tax on services.

Degree: M.P.P.A., Public Policy and Administration, 2010, California State University – Sacramento

URL: http://hdl.handle.net/10211.9/209

► California???s Legislative Analyst Office recently pegged the state???s deficit at 20 billion for fiscal year 2010-2011. Amongst the revenue-raising proposals under consideration is an expansion… (more)

Subjects/Keywords: Tax policy reform

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APA (6^th Edition):

Propheter, G. F. (2010). Revenue impact of a sales tax on services. (Masters Thesis). California State University – Sacramento. Retrieved from http://hdl.handle.net/10211.9/209

Chicago Manual of Style (16^th Edition):

Propheter, Geoffrey Francis. “Revenue impact of a sales tax on services.” 2010. Masters Thesis, California State University – Sacramento. Accessed February 25, 2021. http://hdl.handle.net/10211.9/209.

MLA Handbook (7^th Edition):

Propheter, Geoffrey Francis. “Revenue impact of a sales tax on services.” 2010. Web. 25 Feb 2021.

Vancouver:

Propheter GF. Revenue impact of a sales tax on services. [Internet] [Masters thesis]. California State University – Sacramento; 2010. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10211.9/209.

Council of Science Editors:

Propheter GF. Revenue impact of a sales tax on services. [Masters Thesis]. California State University – Sacramento; 2010. Available from: http://hdl.handle.net/10211.9/209

7. Junqueira, Murilo de Oliveira. O nó tributário: por que não se aprova uma reforma tributária no Brasil.

Degree: Mestrado, Ciência Política, 2011, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/ ;

►

Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma - uma no governo FHC e… (more)

Subjects/Keywords: Reforma tributária; Sistema tributário; Tax reform; Tax system

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APA (6^th Edition):

Junqueira, M. d. O. (2011). O nó tributário: por que não se aprova uma reforma tributária no Brasil. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/ ;

Chicago Manual of Style (16^th Edition):

Junqueira, Murilo de Oliveira. “O nó tributário: por que não se aprova uma reforma tributária no Brasil.” 2011. Masters Thesis, University of São Paulo. Accessed February 25, 2021. http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/ ;.

MLA Handbook (7^th Edition):

Junqueira, Murilo de Oliveira. “O nó tributário: por que não se aprova uma reforma tributária no Brasil.” 2011. Web. 25 Feb 2021.

Vancouver:

Junqueira MdO. O nó tributário: por que não se aprova uma reforma tributária no Brasil. [Internet] [Masters thesis]. University of São Paulo; 2011. [cited 2021 Feb 25]. Available from: http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/ ;.

Council of Science Editors:

Junqueira MdO. O nó tributário: por que não se aprova uma reforma tributária no Brasil. [Masters Thesis]. University of São Paulo; 2011. Available from: http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/ ;

University of Pretoria

8. Maritz, Z. (Zelda). A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective.

Degree: Taxation, 2014, University of Pretoria

URL: http://hdl.handle.net/2263/41212

► Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium… (more)

Subjects/Keywords: Small and medium-sized enterprises (SMEs); Tax burden; Tax reform; UCTD

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APA (6^th Edition):

Maritz, Z. (. (2014). A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/41212

Chicago Manual of Style (16^th Edition):

Maritz, Z (Zelda). “A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective.” 2014. Masters Thesis, University of Pretoria. Accessed February 25, 2021. http://hdl.handle.net/2263/41212.

MLA Handbook (7^th Edition):

Maritz, Z (Zelda). “A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective.” 2014. Web. 25 Feb 2021.

Vancouver:

Maritz Z(. A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective. [Internet] [Masters thesis]. University of Pretoria; 2014. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/2263/41212.

Council of Science Editors:

Maritz Z(. A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective. [Masters Thesis]. University of Pretoria; 2014. Available from: http://hdl.handle.net/2263/41212

Brunel University

9. Dusitnanond, Sirinya. Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand.

Degree: PhD, 2011, Brunel University

URL: http://bura.brunel.ac.uk/handle/2438/8366 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.600470

► This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in… (more)

▼ This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the Thai revenue system has chosen to implement these incentives. Thailand experiences sporadic political unrest, and has been affected by regional and global economic crises. Since FDI appears to increase economic growth and help the host country to achieve sustainable development, the Thai government has a clear policy to encourage FDI. Tax incentives have become a significant weapon in the Thai government’s arsenal for encouraging this aim. This thesis presents a detailed analysis of the tax incentives and the mechanisms used for their implantation. Analysis reveals that, unfortunately, the Thai government has also chosen to deliver the administration of tax incentives in to the hands of two separate bodies ─ the Revenue Department and the Board of Investment (BOI). This strategy is problematic because it creates unnecessary difficulties and uncertainty in the administration of incentives and promotes confusion among foreign investors. The jurisdictional problems inherent in the system of the dual allocation of tax incentive powers are highlighted in the landmark Minebea case, which involved conflicting interpretations by the Revenue Department and the BOI. In addressing these jurisdictional problems, this thesis examines norm conflict resolution principles in general and the lex specialis in particular, and argues that the Investment Promotion Act of 2001 (IPA 2001), being a special law, and so overrides the more general provisions of the Revenue Code. Two solutions are suggested in order to tackle the current problem: 1) to amend the IPA 2001 to specify methods of tax calculation and clearly define problematic terms and 2) to incorporate the tax incentive provisions provided for BOI-promoted companies into the Revenue Code. This is based on the premise that all tax matters, including tax incentives provisions, should be administered only by the revenue authority, i.e. the Revenue Department.

Subjects/Keywords: 332.67; Tax administration; Tax reform; Certainty; Investment promotion; Revenue code

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APA (6^th Edition):

Dusitnanond, S. (2011). Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand. (Doctoral Dissertation). Brunel University. Retrieved from http://bura.brunel.ac.uk/handle/2438/8366 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.600470

Chicago Manual of Style (16^th Edition):

Dusitnanond, Sirinya. “Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand.” 2011. Doctoral Dissertation, Brunel University. Accessed February 25, 2021. http://bura.brunel.ac.uk/handle/2438/8366 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.600470.

MLA Handbook (7^th Edition):

Dusitnanond, Sirinya. “Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand.” 2011. Web. 25 Feb 2021.

Vancouver:

Dusitnanond S. Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand. [Internet] [Doctoral dissertation]. Brunel University; 2011. [cited 2021 Feb 25]. Available from: http://bura.brunel.ac.uk/handle/2438/8366 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.600470.

Council of Science Editors:

Dusitnanond S. Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand. [Doctoral Dissertation]. Brunel University; 2011. Available from: http://bura.brunel.ac.uk/handle/2438/8366 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.600470

NSYSU

10. Chang, Yi-hsuan. Tax Reform via Consumption Taxes: the Case of Taiwan.

Degree: Master, Economics, 2016, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0603116-111807

► Tax burden as a percentage of GDP in Taiwan has gradually declined since 1995. To improve it is increasing tax revenue. Many countries increase tax… (more)

Subjects/Keywords: dynamic stochastic general equilibrium model; tax policy effects; fiscal policy; consumption tax; tax reform

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APA (6^th Edition):

Chang, Y. (2016). Tax Reform via Consumption Taxes: the Case of Taiwan. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0603116-111807

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):

Chang, Yi-hsuan. “Tax Reform via Consumption Taxes: the Case of Taiwan.” 2016. Thesis, NSYSU. Accessed February 25, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0603116-111807.

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

MLA Handbook (7^th Edition):

Chang, Yi-hsuan. “Tax Reform via Consumption Taxes: the Case of Taiwan.” 2016. Web. 25 Feb 2021.

Vancouver:

Chang Y. Tax Reform via Consumption Taxes: the Case of Taiwan. [Internet] [Thesis]. NSYSU; 2016. [cited 2021 Feb 25]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0603116-111807.

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

Council of Science Editors:

Chang Y. Tax Reform via Consumption Taxes: the Case of Taiwan. [Thesis]. NSYSU; 2016. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0603116-111807

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

University of Pretoria

11. Van Heerden, Yolande. Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model.

Degree: Economics, 2014, University of Pretoria

URL: http://hdl.handle.net/2263/40264

► The purpose of the study is to analyse tax reform measures to secure the tax revenue base, in particular the personal income tax structure of… (more)

Subjects/Keywords: Tax reform measures; Tax revenue; Personal income tax structure; Soputh Africa; Fairness; UCTD

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APA (6^th Edition):

Van Heerden, Y. (2014). Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model. (Doctoral Dissertation). University of Pretoria. Retrieved from http://hdl.handle.net/2263/40264

Chicago Manual of Style (16^th Edition):

Van Heerden, Yolande. “Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model.” 2014. Doctoral Dissertation, University of Pretoria. Accessed February 25, 2021. http://hdl.handle.net/2263/40264.

MLA Handbook (7^th Edition):

Van Heerden, Yolande. “Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model.” 2014. Web. 25 Feb 2021.

Vancouver:

Van Heerden Y. Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model. [Internet] [Doctoral dissertation]. University of Pretoria; 2014. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/2263/40264.

Council of Science Editors:

Van Heerden Y. Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model. [Doctoral Dissertation]. University of Pretoria; 2014. Available from: http://hdl.handle.net/2263/40264

California State University – Sacramento

12. Bedi, Sumeet. From boom to bust: analyzing the link between California's taxation system and revenue volatility.

Degree: M.P.P.A., Public Policy and Administration, 2020, California State University – Sacramento

URL: http://hdl.handle.net/10211.3/217131

► The State of California has grown to become reliant on a progressive personal income tax (PIT) as its biggest source of state revenue. Given that… (more)

▼ The State of California has grown to become reliant on a progressive personal income tax (PIT) as its biggest source of state revenue. Given that the richest Californians making up a big bulk of PIT revenue, and that over 50% of the state???s General Fund revenue comes from PIT, this exposes the State of California to revenue volatility. The phenomenon of revenue volatility means that California???s budgets are linked to the cyclicality of the state economy ??? good economic times bring budgets with surpluses, whereas economic recessions lead to much less state revenue. Thus, revenue volatility can lead to fiscal uncertainty and unpredictability when it comes to state budgeting, as the state is susceptible to changes in the economy which causes revenue swings. In this thesis, I explored the nature of revenue volatility in California today, looking at historical financial data and linking changes in California???s revenue to changes in California???s taxation system. Subsequently, I reviewed previous tax reform studies done in California to generate potential policy alternatives for mitigating the effect of revenue volatility in California. This led me to consider three policy options for mitigating revenue volatility: 1) increasing reserves in the State Rainy Day Fund, 2) instituting a revenue-neutral broader sales tax to include selected services, and 3) instituting a revenue-neutral split roll property tax. Through my two-pronged research approach of doing five interviews and conducting a CAM analysis, I concluded that the best policy alternative for the state to manage revenue volatility is to continue adding to the State Rainy Day Fund reserves. With that said, I also called to action that the current Governor???s Office should consider doing another commissioned study in order to further look into whether the Rainy Day Fund is a policy instrument sufficient in itself for managing revenue volatility in the wake of the COVID-19 pandemic. A commissioned study can expand upon my thesis in further preparing California to continuously be mindful of revenue volatility. Advisors/Committee Members: Wassmer, Robert W..

Subjects/Keywords: California budget; California tax reform; Personal income tax; Budget cyclicality; Fiscal uncertainty

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APA (6^th Edition):

Bedi, S. (2020). From boom to bust: analyzing the link between California's taxation system and revenue volatility. (Masters Thesis). California State University – Sacramento. Retrieved from http://hdl.handle.net/10211.3/217131

Chicago Manual of Style (16^th Edition):

Bedi, Sumeet. “From boom to bust: analyzing the link between California's taxation system and revenue volatility.” 2020. Masters Thesis, California State University – Sacramento. Accessed February 25, 2021. http://hdl.handle.net/10211.3/217131.

MLA Handbook (7^th Edition):

Bedi, Sumeet. “From boom to bust: analyzing the link between California's taxation system and revenue volatility.” 2020. Web. 25 Feb 2021.

Vancouver:

Bedi S. From boom to bust: analyzing the link between California's taxation system and revenue volatility. [Internet] [Masters thesis]. California State University – Sacramento; 2020. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10211.3/217131.

Council of Science Editors:

Bedi S. From boom to bust: analyzing the link between California's taxation system and revenue volatility. [Masters Thesis]. California State University – Sacramento; 2020. Available from: http://hdl.handle.net/10211.3/217131

13. Diagne, Youssoupha Sakrya. La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications.

Degree: Docteur es, Sciences de Gestion, 2017, Reims; Université Cheikh Anta Diop de Dakar

URL: http://www.theses.fr/2017REIME006

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Cette thèse est une contribution à la littérature consacrée aux réformes fiscales. Le prétexte a été la réforme du code général des impôts du Sénégal,… (more)

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Cette thèse est une contribution à la littérature consacrée aux réformes fiscales. Le prétexte a été la réforme du code général des impôts du Sénégal, intervenue en 2012. La démarche s’appuie sur l’étude de trois thématiques (impact de l’environnement des affaires, impact de la réduction de l’impôt sur le revenu et évaluation de la capacité financière de l’administration fiscale) qui couvrent les principales préoccupations de la nouvelle législation fiscale. Au préalable, une approche expérimentale permet d’avoir un aperçu des difficultés du nouveau code.Les résultats montrent que des difficultés persistent dans l’exécution effective de certaines dispositions du code.Par ailleurs, les vérifications empiriques permettent de confirmer le caractère prioritaire de l’amélioration de l’environnement des affaires. En outre, les pertes de recettes fiscales auraient pu être atténuées en procédant à une baisse progressive de l’impôt sur le revenu combinée avec un relèvement progressif du taux de l’impôt sur les sociétés.Enfin, la thèse propose une approche alternative de fixation des objectifs de recettes fiscales plus rigoureuse se basant sur la capacité financière de l’administration fiscale plutôt que sur le niveau de dépenses à exécuter. Une telle démarche améliore sensiblement la programmation budgétaire.

This thesis contributes to the literature dedicated to tax reforms. The recent changes initiated in the Senegalese tax system motivated this research. Three main measures of this new tax legislation were investigated. Those decisions include changes introduced to improve business environment, the income tax reduction and corporate tax increase. An experimental survey completes this analysis providing an overview of difficulties faced in implementing the new system. As a matter of fact, results show that some of the decisions made as part of the reform suffer from delays in their effective entry into force.Furthermore, empirical investigations confirm business environment improvement as being a top priority issue to be addressed by the reform. Regarding the income tax reduction, findings suggest that a progressive approach is preferred both in lowering the income tax and increasing the corporate tax.To finish, an innovative approach is proposed to set tax revenue targets. The method rather focuses on the tax administration ability to collect funds than spending needs. Such approach significantly improves budget programming.

Advisors/Committee Members: Côme, Thierry (thesis director), Wade, Mohamed El Bachir (thesis director).

Subjects/Keywords: Fiscalité; Réforme; Management public; Tax system; Reform; Senegal; Tax revenue; 343; 336

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

APA (6^th Edition):

Diagne, Y. S. (2017). La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications. (Doctoral Dissertation). Reims; Université Cheikh Anta Diop de Dakar. Retrieved from http://www.theses.fr/2017REIME006

Chicago Manual of Style (16^th Edition):

Diagne, Youssoupha Sakrya. “La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications.” 2017. Doctoral Dissertation, Reims; Université Cheikh Anta Diop de Dakar. Accessed February 25, 2021. http://www.theses.fr/2017REIME006.

MLA Handbook (7^th Edition):

Diagne, Youssoupha Sakrya. “La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications.” 2017. Web. 25 Feb 2021.

Vancouver:

Diagne YS. La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications. [Internet] [Doctoral dissertation]. Reims; Université Cheikh Anta Diop de Dakar; 2017. [cited 2021 Feb 25]. Available from: http://www.theses.fr/2017REIME006.

Council of Science Editors:

Diagne YS. La réforme du code général des impôts au Sénégal : principales mesures et implications : the recent tax reform in Senegal : major changes and their implications. [Doctoral Dissertation]. Reims; Université Cheikh Anta Diop de Dakar; 2017. Available from: http://www.theses.fr/2017REIME006

Brno University of Technology

14. Tydlačková, Pavlína. Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/16135

This bachelor’s thesis deals with the tax changes concerning a sole trader associated with a reform of public finance. It includes directions, procedures, practical examples and necessary informations to understanding changes and process correct declaration of income. Advisors/Committee Members: Kopřiva, Jan (advisor), Hurda, Jan (referee).

Subjects/Keywords: daň; příjem; výdaj; daňová reforma; a tax; an income; an expense; a tax reform

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Tydlačková, P. (2019). Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/16135

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):

Tydlačková, Pavlína. “Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/16135.

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

MLA Handbook (7^th Edition):

Tydlačková, Pavlína. “Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader.” 2019. Web. 25 Feb 2021.

Vancouver:

Tydlačková P. Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/16135.

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

Council of Science Editors:

Tydlačková P. Analýza dopadu tzv. daňové reformy na podnikatele FO: Analysis of impact of so called tax reform on a sole trader. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/16135

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

Brno University of Technology

15. Štěpánková, Lucie. Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax.

Degree: 2014, Brno University of Technology

URL: http://hdl.handle.net/11012/6939

► Present bachelor's thesis analyzes the impacts so called tax reform in the regard of personal income tax. It primarily focuses on application of tax reform… (more)

Subjects/Keywords: daň; reforma; příjmy; optimalizace; podnikatel; zaměstnanec; zdanění; tax; reform; revenue; optimization; entrepreneur; employee; tax burden

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

APA (6^th Edition):

Štěpánková, L. (2014). Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/6939

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):

Štěpánková, Lucie. “Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax.” 2014. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/6939.

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

MLA Handbook (7^th Edition):

Štěpánková, Lucie. “Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax.” 2014. Web. 25 Feb 2021.

Vancouver:

Štěpánková L. Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax. [Internet] [Thesis]. Brno University of Technology; 2014. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/6939.

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

Council of Science Editors:

Štěpánková L. Analýza dopadů tzv. daňové reformy z pohledu daně z příjmů fyzických osob: Analysis of the impact of so called tax reform in the regard of personal income tax. [Thesis]. Brno University of Technology; 2014. Available from: http://hdl.handle.net/11012/6939

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

16. Al Arja, Rabih. La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process.

Degree: Docteur es, Droit - Finances publiques et fiscalité, 2011, Université Jean Moulin – Lyon III

URL: http://www.theses.fr/2011LYO30046

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Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par… (more)

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Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par la prédominance des impôts indirects reflétant une difficulté à atteindre l’assiette des impôts directs.C’est dans cette perspective qu’une révision intégrale du système fiscal Libanais s’avère cruciale. Cette révision doit tenir en compte les spécificités de l’économie libanaise basée sur les secteurs du tourisme et des finances et caractérisée par un secret bancaire très développé, des finances publiques rongées par le poids de la dette publique et du déficit budgétaire, et de la situation géopolitique du Liban, situé dans une région objet de conflits permanents.Dans ce cadre, plusieurs réformes ont déjà été mises en place; l’introduction de la TVA en 2002 constituait la réforme majeure des impôts indirects, la création de la DASS, de la DGE du côté des impôts directs.Toutefois la réforme en cours traite l’unification des impôts cédulaires en un impôt global; cela peut établir une meilleure justice entre les contribuables et engendrer une augmentation des recettes fiscales. Le secret bancaire constitue un important défi à ce type d’imposition. A noter que l’abolition du secret bancaire n’est pas envisageable actuellement considérant son rôle majeur dans l’attraction des capitaux étrangers. Pour cela, la nouvelle loi doit essayer de trouver des solutions pour parvenir à la bonne application de l’imposition globale. A ce niveau, les expériences égyptienne (contrôle fiscal des revenus des capitaux mobiliers, des activités commerciales et industrielles et des professions libérales) et tunisienne (l’application des « acomptes provisionnelles » et de « la retenue à la source ») peuvent constituer des sources d’inspiration.

Many cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of…

Advisors/Committee Members: Albert, Jean-Luc (thesis director).

Subjects/Keywords: Fiscalité directe; Impôt cédulaire; Impôt global; Réforme fiscale; Secret bancaire; Direct taxation; Scheduled tax; Global tax; Tax reform; Banking secrecy

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

APA (6^th Edition):

Al Arja, R. (2011). La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process. (Doctoral Dissertation). Université Jean Moulin – Lyon III. Retrieved from http://www.theses.fr/2011LYO30046

Chicago Manual of Style (16^th Edition):

Al Arja, Rabih. “La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process.” 2011. Doctoral Dissertation, Université Jean Moulin – Lyon III. Accessed February 25, 2021. http://www.theses.fr/2011LYO30046.

MLA Handbook (7^th Edition):

Al Arja, Rabih. “La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process.” 2011. Web. 25 Feb 2021.

Vancouver:

Al Arja R. La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process. [Internet] [Doctoral dissertation]. Université Jean Moulin – Lyon III; 2011. [cited 2021 Feb 25]. Available from: http://www.theses.fr/2011LYO30046.

Council of Science Editors:

Al Arja R. La fiscalité directe au Liban : Histoire et processus d'une modernisation : The direct taxation in Lebanon : History and Modernization process. [Doctoral Dissertation]. Université Jean Moulin – Lyon III; 2011. Available from: http://www.theses.fr/2011LYO30046

17. Kmetič, Petra. PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH.

Degree: 2014, Univerza v Mariboru

URL: https://dk.um.si/IzpisGradiva.php?id=44519 ; https://dk.um.si/Dokument.php?id=64516&dn=

►

Davčni sistem je del vsake države, saj davki predstavljajo velik del prihodkov, ki se stekajo v državno blagajno. Predstavlja skupek pravnih norm, aktivnosti, ukrepov, institucij… (more)

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Davčni sistem je del vsake države, saj davki predstavljajo velik del prihodkov, ki se stekajo v državno blagajno. Predstavlja skupek pravnih norm, aktivnosti, ukrepov, institucij in organov na področju obdavčitve neke države. Davčni sistem mora ob kritju osnovnih funkcij države zagotoviti tudi spodbudo pospešenemu ekonomskemu razvoju ter osnovno raven socialnih pravic državljanom. S tega vidika je zelo pomembno, da države oblikujejo dober davčni sistem ter dobro načrtujejo davčne reforme in spremembe, saj lahko te pripomorejo k spodbuditvi ali zaviranju rasti gospodarstva. V času globalne finančne krize se večina držav ukvarja s problemom, kako in katere davke znižati, da vzdržujejo gospodarsko okrevanje ter katere davke povečati, da stabilizirajo javni proračun in javni dolg. Pomembno je, da države najdejo »zdravo« ravnovesje. Slovenija je, po mnenju strokovnjakov, na področju davkov preveč pasivna. Menijo, da je davčne prihodke mogoče povečati le s spodbudo, z dobro načrtovano davčno politiko, s širitvijo davčne osnove in s povečanjem števila davčnih zavezancev. Prav tako je potrebno narediti dober načrt konsolidacije javnih financ, to je načrt fiskalnih ciljev za obdobje petih do šestih let, pri čemer je glavni cilj odprava strukturnega javnofinančnega primanjkljaja. V magistrski nalogi smo izpostavili štiri države, Nemčijo, Švedsko, Avstralijo in Slovenijo, katerih davčne sisteme in davke smo podrobneje opisali ter naredili pregled in analizo davčnih ukrepov in zakonodaje med leti 2007 in 2012 ter načrtovanih za nadaljnja tri leta. Cilj naloge je bil tudi podrobneje analizirati velikost posameznih davkov, ki tvorijo skupne davčne prihodke Slovenije ter ugotoviti, kaj vse in v kakšni meri vpliva na njihovo velikost. Ugotovili smo, da spremembe davčnih ukrepov in njihove zakonodaje niso bile tiste, ki bi vplivale na znižanje oz. povišanje posameznih davkov v Sloveniji med leti 2007 in 2012, ampak je bila kriza tista, ki je v večini opravila svoje. Ugotovili smo še, da na velikost davčnih prihodkov v največji meri vpliva število davčnih pregledov, več kot je pregledov, večji so davčni prihodki in obratno.

Taxes are a major part of revenue flowing into a country's Treasury Tax system therefore it is an essencial part of every country. A country's tax system represents a set of its legal norms, activities, measures, institutions and authorities in the field of taxation. It should cover the the country's basic functions in order to provide an incitement to accelerate economic development and a basic level of social rights of citizens. From this perspective, it is very important for countries to develop a good tax system and to plan their tax reforms and changes well as they may help to stimulate or inhibit the growth of their economy. During the global financial crisis, the majority of countries deals with the problem how and which taxes to reduce in order to maintain the economic recovery as well as which taxes to increase to stabilize the public budget and debt. It is important to find a "healthy" balance.…

Advisors/Committee Members: Boršič, Darja.

Subjects/Keywords: davčni sistem; davki; davčne reforme; gospodarska kriza; davčni prihodki; tax system; taxes; tax reform; economic crisis; tax revenues

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Kmetič, P. (2014). PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=44519 ; https://dk.um.si/Dokument.php?id=64516&dn=

Chicago Manual of Style (16^th Edition):

Kmetič, Petra. “PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH.” 2014. Masters Thesis, Univerza v Mariboru. Accessed February 25, 2021. https://dk.um.si/IzpisGradiva.php?id=44519 ; https://dk.um.si/Dokument.php?id=64516&dn=.

MLA Handbook (7^th Edition):

Kmetič, Petra. “PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH.” 2014. Web. 25 Feb 2021.

Vancouver:

Kmetič P. PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH. [Internet] [Masters thesis]. Univerza v Mariboru; 2014. [cited 2021 Feb 25]. Available from: https://dk.um.si/IzpisGradiva.php?id=44519 ; https://dk.um.si/Dokument.php?id=64516&dn=.

Council of Science Editors:

Kmetič P. PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH. [Masters Thesis]. Univerza v Mariboru; 2014. Available from: https://dk.um.si/IzpisGradiva.php?id=44519 ; https://dk.um.si/Dokument.php?id=64516&dn=

Brno University of Technology

18. Papežová, Lenka. Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/83531

► The bachelor thesis is focused on optimization of taxation of selected individuals with different types of income. The first part of the thesis deals with… (more)

Subjects/Keywords: daňová optimalizace; daň z příjmů fyzických osob; daňová reforma; tax optimization; tax on personal income; tax reform

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Papežová, L. (2019). Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/83531

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):

Papežová, Lenka. “Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/83531.

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

MLA Handbook (7^th Edition):

Papežová, Lenka. “Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons.” 2019. Web. 25 Feb 2021.

Vancouver:

Papežová L. Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/83531.

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

Council of Science Editors:

Papežová L. Optimalizace zdanění vybraných fyzických osob: Tax Burden Optimization for Natural Persons. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/83531

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

Brno University of Technology

19. Vlk, Tomáš. Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/27490

► The subject of my bachelor thesis is to consider whether the proposal of flax tax presented by Civic Democratic Party (ODS) before elections in year… (more)

Subjects/Keywords: rovná daň; daňový systém; daň z příjmu fyzických osob; progresivní zdanění; reforma; daňová teorie; daňová historie; flax tax; tax system; personal income tax; progressive taxation; reform; tax theory; tax history

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Vlk, T. (2019). Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/27490

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):

Vlk, Tomáš. “Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/27490.

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

MLA Handbook (7^th Edition):

Vlk, Tomáš. “Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic.” 2019. Web. 25 Feb 2021.

Vancouver:

Vlk T. Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/27490.

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

Council of Science Editors:

Vlk T. Možnosti zavedení rovné daně v ČR: Possibilities of Flax Tax Implementation in the Czech Republic. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/27490

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

Brno University of Technology

20. Bohůnová, Lucie. Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/26251

► This bachelor´s thesis deals with development of taxing natural persons from employment. It focuses mainly on changes that are supposed to take effect from 01… (more)

Subjects/Keywords: daň; daň z příjmů fyzických osob; poplatník; daňová zátěž; daňová reforma; sazba daně; tax; tax on incomes of individuals; taxpayer; tax burden; tax reform; tax rate

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

APA (6^th Edition):

Bohůnová, L. (2019). Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/26251

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):

Bohůnová, Lucie. “Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/26251.

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

MLA Handbook (7^th Edition):

Bohůnová, Lucie. “Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015.” 2019. Web. 25 Feb 2021.

Vancouver:

Bohůnová L. Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/26251.

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

Council of Science Editors:

Bohůnová L. Zdaňování příjmů fyzických osob - porovnání současné právní úpravy s právní úpravou přijatou pro roky 2014 a 2015: Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/26251

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

University of Exeter

21. Karalaeva, Elima. Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic.

Degree: PhD, 2014, University of Exeter

URL: http://hdl.handle.net/10871/18531

► The recent political and fiscal crises in Kyrgyzstan offer a good opportunity to rethink the objectives and the direction of tax reform. The tax system… (more)

Subjects/Keywords: 320; Tax reform, Pollitt-Bouckaert’s model, post-Soviet transition country

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APA (6^th Edition):

Karalaeva, E. (2014). Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic. (Doctoral Dissertation). University of Exeter. Retrieved from http://hdl.handle.net/10871/18531

Chicago Manual of Style (16^th Edition):

Karalaeva, Elima. “Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic.” 2014. Doctoral Dissertation, University of Exeter. Accessed February 25, 2021. http://hdl.handle.net/10871/18531.

MLA Handbook (7^th Edition):

Karalaeva, Elima. “Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic.” 2014. Web. 25 Feb 2021.

Vancouver:

Karalaeva E. Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic. [Internet] [Doctoral dissertation]. University of Exeter; 2014. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10871/18531.

Council of Science Editors:

Karalaeva E. Applying a model of public management reform to tax reform in a post-Soviet transition country : the case of the Kyrgyz Republic. [Doctoral Dissertation]. University of Exeter; 2014. Available from: http://hdl.handle.net/10871/18531

Linnaeus University

22. Gash, Egzona. Taxation : a critical discussion of the present tax system in Kosovo.

Degree: Linnaeus School of Business and Economics, 2011, Linnaeus University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280

► Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim:… (more)

Subjects/Keywords: Tax- policy; efficiency; allocation; transition; base; reform; Business Administration; Företagsekonomi

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APA (6^th Edition):

Gash, E. (2011). Taxation : a critical discussion of the present tax system in Kosovo. (Thesis). Linnaeus University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280

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):

Gash, Egzona. “Taxation : a critical discussion of the present tax system in Kosovo.” 2011. Thesis, Linnaeus University. Accessed February 25, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280.

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

MLA Handbook (7^th Edition):

Gash, Egzona. “Taxation : a critical discussion of the present tax system in Kosovo.” 2011. Web. 25 Feb 2021.

Vancouver:

Gash E. Taxation : a critical discussion of the present tax system in Kosovo. [Internet] [Thesis]. Linnaeus University; 2011. [cited 2021 Feb 25]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280.

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

Council of Science Editors:

Gash E. Taxation : a critical discussion of the present tax system in Kosovo. [Thesis]. Linnaeus University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280

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

Heriot-Watt University

23. Bevan, Alan Arthur. Computable general equilibrium modelling of the Hungarian economy during transition.

Degree: PhD, 1998, Heriot-Watt University

URL: http://hdl.handle.net/10399/1130

Subjects/Keywords: 330; Tax reform; Dynamic estimation

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

APA (6^th Edition):

Bevan, A. A. (1998). Computable general equilibrium modelling of the Hungarian economy during transition. (Doctoral Dissertation). Heriot-Watt University. Retrieved from http://hdl.handle.net/10399/1130

Chicago Manual of Style (16^th Edition):

Bevan, Alan Arthur. “Computable general equilibrium modelling of the Hungarian economy during transition.” 1998. Doctoral Dissertation, Heriot-Watt University. Accessed February 25, 2021. http://hdl.handle.net/10399/1130.

MLA Handbook (7^th Edition):

Bevan, Alan Arthur. “Computable general equilibrium modelling of the Hungarian economy during transition.” 1998. Web. 25 Feb 2021.

Vancouver:

Bevan AA. Computable general equilibrium modelling of the Hungarian economy during transition. [Internet] [Doctoral dissertation]. Heriot-Watt University; 1998. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10399/1130.

Council of Science Editors:

Bevan AA. Computable general equilibrium modelling of the Hungarian economy during transition. [Doctoral Dissertation]. Heriot-Watt University; 1998. Available from: http://hdl.handle.net/10399/1130

Brno University of Technology

24. Machalová, Helena. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/10236

► The Bachelor‘s Thesis is engaged in analysis of impact of the tax reform of the regard of personál income tax. The aim of this thesis… (more)

Subjects/Keywords: Daň; daň z příjmů; poplatník; zdaňovací období; sazby daně; nezdanitelné části; slevy na dani; platby daní; zálohy na daň; daňová reforma.; Tax; personal income tax; tax payer; period of taxation; rates of tax; nontaxable parts; tax abetements; tax payment; advances on tax; tax reform.

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

APA (6^th Edition):

Machalová, H. (2019). Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/10236

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):

Machalová, Helena. “Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/10236.

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

MLA Handbook (7^th Edition):

Machalová, Helena. “Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.” 2019. Web. 25 Feb 2021.

Vancouver:

Machalová H. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/10236.

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

Council of Science Editors:

Machalová H. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/10236

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

Brno University of Technology

25. Stupková, Lenka. Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/15347

► Objective of my graduation thesis is to compare the institute of the married couple assessment with institute of cooperative persons as well as evaluation which… (more)

Subjects/Keywords: Daň; společné zdanění manželů; spolupracující osoby; daňová reforma; poplatník; sazba daně.; Tax; the married couple assessment; cooperative persons; tax reform; tax-payer; tax rate.

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APA (6^th Edition):

Stupková, L. (2019). Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/15347

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):

Stupková, Lenka. “Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/15347.

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

MLA Handbook (7^th Edition):

Stupková, Lenka. “Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons.” 2019. Web. 25 Feb 2021.

Vancouver:

Stupková L. Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/15347.

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

Council of Science Editors:

Stupková L. Srovnání společného zdanění manželů a spolupracujících osob: Comparision of the Married Couple Assessment and Cooperativa Persons. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/15347

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

Brno University of Technology

26. Koudelová, Lenka. Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/33488

► This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from… (more)

Subjects/Keywords: daň; daň z příjmů fyzických osob; sazba daně; daňová reforma; poplatník; tax; tax of incomes of individuals; tax rate; tax reform; taxpayer

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

APA (6^th Edition):

Koudelová, L. (2019). Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/33488

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):

Koudelová, Lenka. “Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment.” 2019. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/33488.

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

MLA Handbook (7^th Edition):

Koudelová, Lenka. “Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment.” 2019. Web. 25 Feb 2021.

Vancouver:

Koudelová L. Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/33488.

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

Council of Science Editors:

Koudelová L. Vývoj zdaňování příjmů fyzických osob ze závislé činnosti: History of Taxation of Incomes of Individuals from Employment. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/33488

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

Brno University of Technology

27. Šťastná, Monika. Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/26125

► The bachelor thesis is focuses on changes of the Law of Income Tax in force since year 2013 in area of taxation of personal income.… (more)

Subjects/Keywords: daň z příjmů; daňová povinnost; poplatník; fyzická osoba; optimalizace daňové zátěže; daňová reforma; income tax; tax liability; taxpayer; individual; optimizing of tax burden; tax reform

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APA (6^th Edition):

Šťastná, M. (2018). Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/26125

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):

Šťastná, Monika. “Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation.” 2018. Thesis, Brno University of Technology. Accessed February 25, 2021. http://hdl.handle.net/11012/26125.

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

MLA Handbook (7^th Edition):

Šťastná, Monika. “Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation.” 2018. Web. 25 Feb 2021.

Vancouver:

Šťastná M. Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/11012/26125.

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

Council of Science Editors:

Šťastná M. Zdaňování příjmů fyzických osob - současnost a budoucí právní úprava: Taxation of Incomes of Individuals - Current and Future Legal Regulation. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/26125

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

NSYSU

28. Hung, Tung-wei. The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City.

Degree: PhD, Public Affairs Management, 2004, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0518104-113044

► For the last few years, the financial imbalance and the environmental deterioration are gradually serious in the various level of government. The formulating process of… (more)

Subjects/Keywords: SJT; Green Tax Reform; Environmental Tax; SAGE

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APA (6^th Edition):

Hung, T. (2004). The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City. (Doctoral Dissertation). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0518104-113044

Chicago Manual of Style (16^th Edition):

Hung, Tung-wei. “The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City.” 2004. Doctoral Dissertation, NSYSU. Accessed February 25, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0518104-113044.

MLA Handbook (7^th Edition):

Hung, Tung-wei. “The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City.” 2004. Web. 25 Feb 2021.

Vancouver:

Hung T. The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City. [Internet] [Doctoral dissertation]. NSYSU; 2004. [cited 2021 Feb 25]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0518104-113044.

Council of Science Editors:

Hung T. The Study of Green Fiscal Reform and Management âA Case Study of Kaohsiung City. [Doctoral Dissertation]. NSYSU; 2004. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0518104-113044

Freie Universität Berlin

29. Lorenz, Daniela. Financial decisions and taxes.

Degree: 2011, Freie Universität Berlin

URL: https://refubium.fu-berlin.de/handle/fub188/11748

► This paper-based (cumulative) dissertation consists of four articles whose common research objective is the relationship between finance and business taxation. The structure of the dissertation… (more)

Subjects/Keywords: Taxation; Investment decisions; Financing policy; Tax planning; Thin-capitalization rule; Corporate tax reform; Interest barrier; 300 Sozialwissenschaften::330 Wirtschaft::332 Finanzwirtschaft

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APA (6^th Edition):

Lorenz, D. (2011). Financial decisions and taxes. (Thesis). Freie Universität Berlin. Retrieved from https://refubium.fu-berlin.de/handle/fub188/11748

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):

Lorenz, Daniela. “Financial decisions and taxes.” 2011. Thesis, Freie Universität Berlin. Accessed February 25, 2021. https://refubium.fu-berlin.de/handle/fub188/11748.

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

MLA Handbook (7^th Edition):

Lorenz, Daniela. “Financial decisions and taxes.” 2011. Web. 25 Feb 2021.

Vancouver:

Lorenz D. Financial decisions and taxes. [Internet] [Thesis]. Freie Universität Berlin; 2011. [cited 2021 Feb 25]. Available from: https://refubium.fu-berlin.de/handle/fub188/11748.

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

Council of Science Editors:

Lorenz D. Financial decisions and taxes. [Thesis]. Freie Universität Berlin; 2011. Available from: https://refubium.fu-berlin.de/handle/fub188/11748

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

California State University – Sacramento

30. Phillips, Michelle Erzsebet. The history and future of alternative minimum tax.

Degree: M.S.B.A., Business Administration (Taxation, 2010, California State University – Sacramento

URL: http://hdl.handle.net/10211.9/167

► Alternative minimum tax has become a tax that affects millions of middle-class Americans when it was intended to tax the higher-income taxpayer who doesn???t pay… (more)

Subjects/Keywords: AMT; Alternative minimum tax; Tax Reform Act of 1969

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APA (6^th Edition):

Phillips, M. E. (2010). The history and future of alternative minimum tax. (Masters Thesis). California State University – Sacramento. Retrieved from http://hdl.handle.net/10211.9/167

Chicago Manual of Style (16^th Edition):

Phillips, Michelle Erzsebet. “The history and future of alternative minimum tax.” 2010. Masters Thesis, California State University – Sacramento. Accessed February 25, 2021. http://hdl.handle.net/10211.9/167.

MLA Handbook (7^th Edition):

Phillips, Michelle Erzsebet. “The history and future of alternative minimum tax.” 2010. Web. 25 Feb 2021.

Vancouver:

Phillips ME. The history and future of alternative minimum tax. [Internet] [Masters thesis]. California State University – Sacramento; 2010. [cited 2021 Feb 25]. Available from: http://hdl.handle.net/10211.9/167.

Council of Science Editors:

Phillips ME. The history and future of alternative minimum tax. [Masters Thesis]. California State University – Sacramento; 2010. Available from: http://hdl.handle.net/10211.9/167

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Open Access Theses and Dissertations