taxation thesis

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Children are naturally curious—they want to know "how" and "why. In this minilesson, students organize the information they have compiled through the research process by using sentence strips. Students first walk through the process using information on Beluga whales as a model. Students match facts written on sentence strips to one of four categories: appearance, behavior, habitat, and food. Sentence strips are color-coded to match each category. The sequence of notes sentence strips under each category are case studies page in an indented outline form, and regrouped so that similar facts are placed together.

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Taxation thesis

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Cilliers, Tanya The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa SA through the use of third-party data and information technology. In order to develop a framework Maposa, Heavy Malan, Shan South Africans carry high debt levels and many deal with the threat of over-indebtedness.

In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the Combrink, Hermanus Adriaan Joubert, Kobus Pretorius, Maria Margaretha Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government.

As part of its risk management system, the South African Revenue Service has identified the Rahim, Aadila This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this Goldswain, George Kenneth Wentzel, Martha Susanna Isabella This study identifies additional investment incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as Whitfield, Royden Bryan This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property The Commissioner Van der Walt, Wessel Johannes Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench.

Starting from the lower ranks as a judge he became Chief Justice of Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Selebogo, Remofilwe University of Pretoria , Background: Digitalisation has evolved around the world, as such resulting in the use of computer-generated systems as opposed to making use of human capital.

The fourth industrial revolution has introduced the use of Carrim-Ismail, Shamsah University of Pretoria , Amongst those actions is action 13 which deals with the implementation of Country-by-Country CbC reporting on Multinational Noormahomed, Waseema University of Pretoria , Background: An ideal world is for all citizens to be tax compliant. The decision of a taxpayer to comply with regulations governed by tax laws depend on the determinants of tax morale. Tax morale considers what motivates Ndebele, Nontethelelo University of Pretoria , Background: Corruption is a term that has been defined as the abuse of public power and funds for personal gain.

Many revenue authorities around the world, from both developing and developed countries, have struggled with Mzila, Thembelihle University of Pretoria , South Africa has adopted a general anti-avoidance rule GAAR as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone Motaung, Tebogo Lorencia University of Pretoria , Countries often enter into double tax treaties to encourage foreign direct investment by preventing double taxation of income.

However, double tax treaties often result in unintended tax consequences such as: redistributing Breedt, Joe-Anne University of Pretoria , Background: Value-added tax VAT has been implemented in South Africa since and is one of the three largest tax revenue collection streams for the South African government. In South Africa, a country with a high Monageng, Nompumelelo Lorraine University of Pretoria , Governments and tax authorities have taken a keen interest in understanding the effects of nudging as a tool to influence voluntary tax compliance.

However, research in this area has focused on developed countries, resulting Makibela, Lorraine University of Pretoria , The emergence and progression of the digital economy has distorted the core principles of international taxation. Foreign multinational companies now have the ability to fundamentally operate in market jurisdictions without Lepheana, Makofe M.

University of Pretoria , These needs include the reduction of poverty and unemployment, Andrew, Yolande University of Pretoria , Background: Income inequalities and social issues faced by modern day societies are worrisome. The notion of universal basic income UBI is described as unconditional cash payments made to all citizens of a country

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Muslims in dire poverty are exempt from it. Zakat al-Fitr is to be given to the poor. Jizya was either imposed as a land tax or a poll tax imposed under Islamic law on non-Muslims permanently residing in a Muslim state as part of their dhimmi status. As a poll tax, the tax usually only applied to free, abled-bodied adult men. The jizya could also be qualified by the income of the individual. Various rationales have been posited for the poll-tax.

A common one is that it is a fee in exchange for being able to practice one's religion under an Islamic state, or being a fee in exchange for Muslim protection from outside aggregation. Some interpreters saw it as evidence of the humiliated status of religious minorities. For instance, Amr ibn al-As , after conquering Egypt, set up a census to measure the population for the jizya, and thus the total expected jizya revenue for the whole province, but organized the actual collection by partitioning the population into wealth classes, so that the rich paid more and the poor less jizya of that total sum.

Elsewhere, it is reported customary to partition into three classes, e. It was replaced by a military-exemption tax on non-Muslims, the Bedel-i Askeri. It was once thought that the Islamic poll-tax was related to a Byzantine poll-tax in pre-Islamic times, but all such sources for the Byzantine poll-tax have now been redated to the Islamic period, leaving no Byzantine evidence for this practice in pre-Islamic times.

The Chinese head tax was a fixed fee charged to each Chinese person entering Canada. The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of and was meant to discourage Chinese people from entering Canada after the completion of the Canadian Pacific Railway. The tax was abolished by the Chinese Immigration Act of , which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories.

In Ceylon, a poll tax was levied by the British colonial government of Ceylon in The tax charged 2 rupees per year per male adult. Those who did not pay had to work on the roads for one day in lieu of the tax. The Young Lanka League protested the tax, led by A. Ekanayake Gunasinha , and it was repealed by the Legislative Council of Ceylon in following a motion submitted by C.

The poll tax was essentially a lay subsidy, a tax on the movable property of most of the population, to help fund war. It had first been levied in and continued under different names until the 17th century. People were taxed a percentage of the assessed value of their movable goods. That percentage varied from year to year and place to place, and which goods could be taxed differed between urban and rural locations.

Churchmen were exempt, as were the poor, workers in the Royal Mint , inhabitants of the Cinque Ports , tin workers in Cornwall and Devon , and those who lived in the Palatinate counties of Cheshire and Durham. The Hilary Parliament, held between January and March , levied a poll tax in to finance the war against France at the request of John of Gaunt who, since King Edward III was mortally sick, was the de facto head of government at the time.

It was levied two more times, in and Each time the taxation basis was slightly different. In , every lay person over the age of 14 years who was not a beggar had to pay a groat 4d to the Crown. By that had been graded by social class, with the lower age limit changed to 16, and to 15 two years later. The levy of operated under a combination of both flat rate and graduated assessments. The minimum amount payable was set at 4d, however tax collectors had to account for a 12d a head mean assessment.

Payments were therefore variable; the poorest would theoretically pay the lowest rate, with the deficit being met by a higher payment from those able to afford it. The poll tax was resurrected during the 17th century, usually related to a military emergency. It was imposed by Charles I in to finance the raising of the army against the Scottish and Irish uprisings. The members of the livery companies paid according to company's rank e.

Professionals also paid differing rates, e. Anyone with property land, etc. The poll tax was imposed again in , and one final time in the last poll tax in England until the 20th century. A poll tax "polemoney" was simultaneously imposed in Scotland by the Edinburgh parliament in , again in , and two in As the greater weight of the 17th century poll taxes fell primarily upon the wealthy and powerful, it was not too unpopular.

There were grumblings within the taxed ranks about lack of differentiation by income within ranks. Ultimately, it was the inefficiency of their collection what they brought in routinely fell far short of expected revenues that prompted the government to abandon the poll tax after Heavier, more permanent and more regressive than the poll tax proper, the intrusive entry of tax inspectors into private homes to count hearths was a very sore point, and it was promptly repealed with the Glorious Revolution in It was replaced with a "window tax" in since inspectors could count windows from outside homes.

The Community Charge, popularly dubbed the "poll tax", was a tax to fund local government , instituted in by the government of Margaret Thatcher. It replaced the rates that were based on the notional rental value of a house. The abolition of rates was in the Conservative Party manifesto for the general election ; the replacement was proposed in the Green Paper of , Paying for Local Government based on ideas developed by Dr. Each person was to pay for the services provided in their community.

This proposal was contained in the Conservative Party manifesto for the general election. The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house.

Many tax rates set by local councils proved to be much higher than earlier predictions since the councils realised that not they but the central government would be blamed for the tax, which led to resentment, even among some who had supported the introduction of it.

In Scotland, the APTUs called for mass nonpayment, which rapidly gathered widespread support and spread as far as England and Wales even though no-payment meant that people could be prosecuted. While owner-occupiers were easy to tax, nonpayers who regularly changed accommodation were almost impossible to trace.

The cost of collecting the tax rose steeply, and its returns fell. Unrest grew and resulted in a number of poll tax riots. The most serious was in a protest at Trafalgar Square , London, on 31 March , of more than , protesters. This unrest was a factor in the fall of Thatcher. In , Lord Waldegrave reflected in his memoirs that the Community Charge was all his own work and that it was a serious mistake.

Although he felt the policy looked like it would work, it was implemented differently from his predictions "They went gung-ho and introduced it overnight in one go, which was never my plan and I thought they must know what they were doing - but they didn't. In France, a poll tax, the capitation , was first imposed by King Louis XIV in as a temporary measure to finance the War of the League of Augsburg , and thus repealed in It was resumed during the War of Spanish Succession and in set on a permanent basis, remaining until the end of the Ancien regime.

Like the English poll tax, the French capitation tax was assessed on rank — for taxation persons, French society was divided in twenty-two "classes", with the Dauphin a class by himself paying 2, livres , princes of the blood paying livres, and so on down to the lowest class, composed of day laborers and servants, who paid 1 livre each.

The bulk of the common population was covered by four classes, paying 40, 30, 10 and 3 livres respectively. Unlike most other direct French taxes, nobles and clergy were not exempted from capitation taxes. It did, however, exempt the mendicant orders and the poor who contributed less than 40 sous.

The French clergy managed to temporarily escape capitation assessment by promising to pay a total sum of 4 million livres per annum in , and then obtained permanent exemption in with a lump sum payment of 24 million livres. Compounding the burden, the assessment on the capitation did not remain stable. According to the estimates of Jacques Necker in , the capitation tax was so riddled in practice, that the privileged classes nobles and clergy and towns were largely exempt, while the lower classes were heavily crushed: the lowest peasant class, originally assessed to pay 3 livres, were now paying 24, the second lowest, assessed at 10 livres, were now paying 60 and the third-lowest assessed at 30 were paying The total collection from the capitation, according to Necker in , was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original assessment properly restored.

It was fixed for every individual at "three days's labor" assessed locally, but by statute, no less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the area. New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce the number of Chinese immigrants. It was later absorbed into the hiberna tax. The ancient Romans imposed a tributum capitis poll tax as one of the principal direct taxes on the peoples of the Roman provinces Digest 50, tit.

In the Republican period, poll taxes were principally collected by private tax farmers publicani , but from the time of Emperor Augustus , the collections were gradually transferred to magistrates and the senates of provincial cities. The Roman census was conducted periodically in the provinces to draw up and update the poll tax register.

The Roman poll tax fell principally on Roman subjects in the provinces, but not on Roman citizens. Towns in the provinces who possessed the Jus Italicum enjoying the "privileges of Italy" were exempted from the poll tax. The edict of Emperor Caracalla which formally conferred Roman citizenship on all residents of Roman provinces did not, however, exempt them from the poll tax. The Roman poll tax was deeply resented— Tertullian bewailed the poll tax as a "badge of slavery"—and it provoked numerous revolts in the provinces.

Perhaps most famous is the Zealot revolt in Judaea of 66 AD. After the destruction of the temple in 70 AD, the Emperor Vespasian imposed an extra poll tax on Jews throughout the empire, the fiscus judaicus , of two denarii each. The Italian revolt of the s, organized and led by Pope Gregory II , was originally provoked by the attempt of the Constantinople Emperor Leo III the Isaurian to introduce a poll tax in the Italian provinces of the Byzantine Empire in , and set in motion the permanent separation of Italy from the Byzantine empire.

When King Aistulf of the Lombards availed himself of the Italian dissent and invaded the Exarchate of Ravenna in , one of his first acts was to institute a crushing poll tax of one gold solidus per head on every Roman citizen. Seeking relief from this burden, Pope Stephen II appealed to Pepin the Short of the Franks for assistance; this action led to the establishment of the Papal States in The Russian Empire imposed a poll tax in Prior to the mid 20th century, a poll tax was implemented in some U.

After this right was extended to all races by the Fifteenth Amendment to the Constitution, many Southern states enacted poll taxes as a means of excluding African-American voters, most of whom were poor and unable to pay a tax. So as not to disenfranchise the many poor whites, such laws typically included a grandfather clause , exempting from the tax any adult male whose father or grandfather had voted.

The poll tax, along with literacy tests and extra-legal intimidation, [28] achieved the desired effect of disenfranchising African Americans. Often in US discussions, the term poll tax is used to mean a tax that must be paid in order to vote, rather than a capitation tax simply. The ninth section of Article One of the Constitution places several limits on Congress's powers.

Among them: "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Capitation here means a tax of a uniform, fixed amount per taxpayer. It levied direct taxes on the owners of houses, land, slaves and estates in the late s but cancelled the taxes in An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income.

Until a United States Supreme Court decision in , all income taxes were deemed to be excises i. This income tax was abolished after the war, in Another income tax statute in was overturned in Pollock v. Because the statute in question had not apportioned income taxes on income from property by population, the statute was ruled unconstitutional.

Finally, ratification of the Sixteenth Amendment to the United States Constitution in made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises i. Various cities, including Chicago and Denver , have levied head taxes with a set rate per employee targeted at large employers. From Wikipedia, the free encyclopedia. Tax which is the same for every liable individual. The Fulbright Fellowship Program , involves the participation of a large set of collaborating partners in supporting Fulbright fellows at the University of Florida.

For general questions about the Fulbright fellowship program and the logistics of admitting a Fulbright fellow, please contact Matt Mitterko, Associate Director, Graduate International Outreach ; mmitterko aa. The State of Florida has established Linkage Institute programs for several countries and regions.

The program is for talented students who come from low-income families and who do not have the financial resources to cover costs related to the application process. A variety of loans, including Guaranteed Student Loans, may be available. Early application is encouraged to allow adequate processing time before the start of a term.

For loan information and applications, please contact the financial aid coordinator at sfa-law mail. Short-term loans in limited amounts may be made available through the Graduate Tax Programs. The LL. At least 22 of these credits must be in graded LL. Tha same requirements apply to students seeking the LL. A candidate for the S. In appropriate circumstances, courses other than graduate tax courses may be approved to meet degree requirements.

Not only does the program provide broad and deep exposure to the tax law, it also cultivates the skill set for its graduates to tackle novel and complex tax issues that arise in practice where the rubber meets the road. The full-time grad tax faculty at UF Law are actively engaged in meaningful student development, and I benefitted directly from their commitment to students. The faculty were outstanding and very accessible whether they were full-time or adjuncts.

Not only were they well-regarded legal scholars, but well-known leading edge practitioners as well. My experience of a year in Gainesville made me a better practitioner. In my almost three decades of policy work, I draw on that experience and the research and advice of the faculty of the program. The bonds created with my colleagues during that time will last forever and continue to help me in the development of my career. Also, the campus life offered a lot of academic and outdoor activities inherent to a first-class university.

Graduate Tax courses are taught almost exclusively by full-time members of the tax faculty, who bring to the classroom dedication to teaching and scholarly research along with significant practice experience. They are authors of leading textbooks and treatises used at law schools and in tax practice nationwide. The Graduate Tax Program offers an outstanding curriculum to its students.

The courses are taught almost exclusively by full-time and emeritus members of the tax faculty, and the courses typically are restricted to Graduate Tax students. The curriculum involves intensive study and preparation, and the full-time structure of the program enables students to work with each other and consult their professors outside the classroom. Courses include the following:.

Note: Course offerings vary from year to year. Contact the Graduate Tax Office for information on current courses. As a student in the Graduate Tax Program, you will have access to resources to assist you with the job planning and application process. Symplicity , our online database, allows you to review job postings and apply for jobs throughout the year. You will also have the opportunity to participate in on-campus interviews. Each year, the University of Florida Levin College of Law hosts employers on campus to interview students for permanent employment.

The interviews take place in the fall and spring. ISIP is sponsored by 33 law schools nationwide. More than of the leading legal employers from around the world interview students at the job fair. We are pleased to share our Class of employment data, which includes 86 full-time LLM students, 84 of whom graduated in May or August , and 2 of whom graduated in December International Tax Policy Forum Blog.

Levin College of Law About. Graduate Tax Program. Welcome to the Graduate Tax Program The University of Florida Levin College of Law Graduate Tax Programs are widely recognized by tax scholars and practitioners nationwide as leading programs for the advanced study of tax law. Please use the form below for information about applying. Scholarships The Graduate Tax Programs offer a variety of merit-based assistantships and scholarships.

Florida Tax Review Student Editor Scholarships Students with strong academic records in tax and prior journal experience or other related experience will be considered. Research Assistant Positions Research Assistant positions are available. Fulbright Fellowship Program The Fulbright Fellowship Program , involves the participation of a large set of collaborating partners in supporting Fulbright fellows at the University of Florida.

Loans A variety of loans, including Guaranteed Student Loans, may be available. Graduation Requirements LL. Degrees The LL.


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Background: Tax compliance has become a focal point for countries that have to cope with limited revenue and increasing expenditure. Tax authorities do not. This thesis explores the way economic behaviour responds to taxation both theoretically and empirically. Chapter 1 studies the impact of transation taxes on the. Special taxing rules for artistes (Article 17 OECD Model Tax Conна vention). This thesis is about the taxation of international performing artistes. Their.