TAXATION OF SMALL AND MEDIUM ENTERPRISES by A thesis.
Is defined in terms of the Section 1(j) of the Local Government: Municipal Property. Rates Act 6 of 2004 as a municipal rate on property envisaged in section 299 (1) (a) of the Constitution of the Republic of South Africa, Act, No.108 of 1996.
Theses and Dissertations (Taxation) Login.. This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure.
TAXATION OF SMALL AND MEDIUM ENTERPRISES by Yadviga Semikolenova Chairperson of the Supervisory Committee: Professor Department of Economics Small and medium enterprises (SME) play an important role in production sector of many developed countries.
Property tax as an annual tax on real property is levied in all Anglophone countries in Africa except in the Seychelles (McCluskey and Franzsen 2005). Commonly it is a local government tax, levied mainly in urban areas (Table 1). Only in Liberia the property tax is a national tax.
Taxation Papers are written by the staff of the European Commission’s Directorate-General for Taxation and Customs Union, or by experts working in association with them. Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses.
This dissertation studies the consequences of lines and notches on tax competition and utilizes variation in local taxes to understand tax policy. The dissertation focuses on sales taxation, but the theories and empirical methodologies are informative for tax policy more generally and are applicable to issues of preferential taxation, optimal line drawing, and time and characteristic notches.
This thesis explores the way economic behaviour responds to taxation both theoretically and empirically. Chapter 1 studies the impact of transation taxes on the housing market, using UK administrative data and quasi-experimental variation created by notches, tax reforms, and stimulus. Transaction taxes have large effects on house prices and purchases, and adjustments to tax changes are fast.
Another relevant aspect of Dutch tax policy is the special tax treatment of certain entities, resulting in low effective rates of corporate income tax. Between 1997 and 2010, approximately 90 firms benefitted from the Group Financing Activities (GFA) regime, a low-tax facility for intra-group interest and royalty income that has been phased out.
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Taxation of income of researchers in Italy. . (e.g. tax on municipal solid waste management). The Tax Year for individuals runs from 1st January to 31st December. 1.1 Tax Identification Code The tax identification code (Codice Fiscale, CF) is the citizen's fiscal identification.
THE IMPACT OF THE MUNICIPAL BILLING SYSTEM ON REVENUE COLLECTION IN SELECTED SOUTH AFRICAN CITIES. by. . I declare that the dissertation, which I hereby submit for the degree MAdmin in Public. accumulated and seemingly the municipal billing system had an impact on revenue collection in selected South African cities.
Impact of Municipal Regulations on SMMEs 1 Part 1: Introduction 1.1 Background A recent study of regulatory compliance costs conducted by SBP and funded by the United Kingdom Department for International Development states that local government regulations contribute 6 per cent to the recurring compliance costs incurred by businesses.
Submitting an extended essay is a great option if your chosen area of international tax is not covered by any of the available ADIT module options; if you are completing a dissertation or thesis as part of an LLM or masters degree in international tax (as a version of your dissertation or thesis may be submitted in fulfilment of the ADIT extended essay option, provided it meets the ADIT.
This Dissertation focuses on the problem of tax law (and policy) harmonization in the East African Community. We set out to prove that it is difficult to bargain for tax law and policy harmonization in the context of regional integration and EAC co-operation in particular.
Tax evasion is defined as the failure to meet tax liabilities by illegal action, such as not declaring income. Needless to say tax evasion is a criminal offence. Prior to starting a discussion on tax evasion it would be essential to briefly highlight that in the UK, tax administration is divided between two departments of state, the Inland Revenue and Customs and Excise.
Variables like land registration in cadasters, property tax revenues, or literacy rates have all bore the marks of partisan processes of state-making for over a century. Yet, not all forms of state strength or weakness point in the same direction in any given region.
Taxes and Consumer Behavior.. or a tax-exempt municipal bond with identical features (other than yield) should. Doctoral dissertation, Depart-ment of Sociology, Virginia Polytechnic.