Suchergebnisse

V uvodnem delu doktorske disertacije smo opredelili raziskovalni problem doktorske disertacije, in sicer proučevanje vpliva davčne kompleksnosti na davčno skladnost. Zapisali smo cilj, to je proučitev področja davčne skladnosti s posebnim poudarkom na stroških davčne skladnosti ter empirična preveritev lastnega modela merjenja makroekonomskih učinkov stroškov davčne skladnosti. Zastavili smo osnovno tezo doktorske disertacije, in sicer, ali zmanjšanje stroškov davčne skladnosti povzroča makroekonomske učinke ; v povezavi s tem smo zastavili deset hipotez. Uvodoma so predstavljeni še pričakovani izvirni znanstveni prispevki, uporabljene predpostavke in omejitve ter metode raziskovanja, uporabljene tako v teoretičnem kot empiričnem delu doktorske disertacije. V drugem poglavju smo zapisali teoretična izhodišča s področja davčne kompleksnosti v povezavi z davčno agresivnostjo in podali lastno opredelitev davčne kompleksnosti in davčne agresivnosti, pri čemer smo se oprli na znanstveno literaturo s tega področja. Predstavili smo vzroke in kazalnike davčne kompleksnosti ter podali izčrpen kvalitativni pregled dosedanjih raziskav o davčni kompleksnosti in davčni agresivnosti. V drugo poglavje doktorske disertacije smo vključili dve lastni empirični raziskavi, in sicer: raziskavo o spreminjanju davčnih predpisov primerjalno za Slovenijo, Avstrijo, Veliko Britanijo, Hrvaško, Bolgarijo, Madžarsko, Češko, Romunijo in Poljsko ; raziskavo cen revizijskih storitev za Slovenijo. Pomembna nova znanstvenoraziskovalna dognanja predstavljajo tudi nove spremenljivke davčne kompleksnosti, ki smo jih prepoznali za subjekte javnega interesa, katerih delnice kotirajo na organiziranem trgu. Tretje poglavje predstavljajo teoretična izhodišča s področja davčne skladnosti, kjer smo z uporabo znanstvene literature predstavili dosedanje teorije davčne skladnosti in vrste stroškov davčne skladnosti. Dodali smo lastno opredelitev davčne skladnosti. Podali smo izčrpen kvalitativen pregled raziskav davčne skladnosti ter raziskav o merjenju stroškov davčne skladnosti, ki so osnova za izvedbo naše glavne empirične raziskave. Pregled dosedanjih znanstvenih raziskav smo razdelili v tri skupine: raziskave o merjenju stroškov davčne skladnosti ; raziskave psiholoških stroškov, ki so posledica stresa in drugih dejavnikov pri doseganju davčne skladnosti ; raziskave stresa v računovodstvu. V tretje poglavje doktorske disertacije smo vključili lastno empirično raziskavo o organizacijskih in osebnostnih dejavnikih stresa ter zdravstvenih težavah v povezavi s stresom, ki jih imajo davčni zavezanci pri doseganju davčne skladnosti. V okviru istega poglavja smo predstavili makroekonomske učinke davčne (ne)skladnosti. V četrtem poglavju smo predstavili obstoječe modele merjenja stroškov davčne skladnosti in njihovo uporabno vrednost ter predstavili lasten predlog merjenja makroekonomskih učinkov stroškov davčne skladnosti. Peto poglavje predstavlja predstavitev inštrumentov za povečanje davčne skladnosti, kjer navajamo: predpise in orodja Evropske komisije za povečanje davčne skladnosti ; druge mednarodne predpise in orodja za povečanje davčne skladnosti ; sistem ocenjevanja davčnega sistema, kaznovanje davčnih prekrškov kot inštrument za povečanje davčne skladnosti, upravljanje s tveganji davčne skladnosti in ostale inštrumente za povečanje davčne skladnosti. V peto poglavje doktorske disertacije smo vključili lastno empirično raziskavo o vrednotenju zakonodaje. V okviru istega poglavja smo predstavili še značilnosti Indeksa spoštovanja pravne države, ki se v Svetu že uporablja, ter lasten koeficient spreminjanja davčnih predpisov kot novo znanstvenoraziskovalno dognanje. Teoretičnemu delu sledi v šestem poglavju empirični del, v katerem smo predstavili raziskovalno delo. Uvodoma smo v šestem poglavju predstavili cilje raziskave, hipoteze doktorske disertacije, potek raziskave in uporabljene raziskovalne metode ter opredelili temeljne konstrukte znanstvene raziskave. ; In the introductory part we defined the research problem of the doctoral dissertation, namely, the study of the impact of Tax Complexity on Tax Compliance. We have recorded the objective, namely, the study of the field of Tax Compliance, with a special emphasis on the Costs of Tax Compliance and empirical verification of our own Model For Measuring The Macroeconomic Effects Of Tax Compliance Costs. We have established the basic thesis of the doctoral dissertation, namely, whether the reduction of the Costs of Tax Compliance causes macroeconomic effects ; In this connection, we have raised ten hypotheses. The introduction of the original scientific contributions, the assumptions and limitations were used, and the methods of research are presented used in both the theoretical and the empirical parts of the doctoral dissertation. In the second Chapter, we wrote the theoretical background in the field of Tax Complexity in relation to Tax Aggression, and presented our own definition of Tax Complexity and Tax Aggressiveness, based on scientific literature in this field. We presented the causes and indicators of Tax Complexity, and provided an exhaustive qualitative overview of the previous studies on Tax Complexity and Tax Aggression. In the second chapter of the doctoral dissertation, we included two of our own empirical researches, namely: A study on changing tax regulations, comparable for Slovenia, Austria, Great Britain, Croatia, Bulgaria, Hungary, the Czech Republic, Romania and Poland ; a survey of the prices of audit services for Slovenia. Significant new scientific research findings also present new variables of Tax Complexity, which we have identified for Public Interest Entities whose shares are listed on the organized market. The third Chapter presents the theoretical background in the area of Tax Compliance, where, using scientific literature, we presented the current Tax Compliance Theory and the types of Tax Compliance Costs. We have added our own definition of Tax Compliance. We have provided a comprehensive qualitative overview of research on Tax Compliance and research on the measurement of Tax Compliance Costs, which are the basis for conducting our main empirical research. An overview of the current scientific research has been divided into three groups: Surveys on measuring the Costs of Tax Compliance ; investigation of Psychological Costs arising from Stress and other factors in achieving Tax Compliance ; stress research in accounting. In the third chapter of the doctoral dissertation, we included our own empirical research on organizational and personality factors of stress, and health problems related to the stress that taxpayers have in achieving Tax Compliance. Within the same chapter, we presented the macroeconomic effects of Tax (non)compliance. In the fourth Chapter, we presented the existing models for measuring the Costs of Tax Compliance and their useful value, and presented our own proposal for measuring the Macroeconomic Effects of Tax Compliance Costs. Chapter 5 presents a presentation of Instruments to increase Tax Compliance, stating: European Commission Regulations and Tools to increase Tax Compliance ; other international rules and tools to increase Tax Compliance ; the system of assessing the tax system, penalizing tax offenses as an instrument for increasing Tax Compliance, managing the risks of Tax Compliance and other instruments for increasing Tax Compliance. In the fifth chapter of the doctoral dissertation, we included our own empirical research on the evaluation of legislation. In the same chapter, we also presented the characteristics of the Rule of Law Index already in use in the Council, as well as our own coefficient of changing tax regulations as a new scientific and research knowledge. The theoretical part of the trace in the sixth Chapter is the empirical part, in which we presented the research work.

In Sweden, the agricultural sector uses an estimated 3.7 TWh per year as electricity or fuel. About 34% of this total is estimated to be used in the production of beef, pork, eggs and milk, including the spreading of manure. Some energy is also used for harvesting ley and cereals as feed, which is not included. Most of the energy used is in the form of electricity (approx 63%). All these estimates are based on a 1981-1984 survey by Nilsson & Påhlstorp (1985). Most of the technical equipment is still the same today on farms of comparable size and production methods. However, herds of pigs and cattle are larger now, and therefore new equipment is being used. The average Swedish dairy farm is 39% larger (49 cows) than the EU-15 average (35.5 cows) and herd size is growing rapidly. The climate in winter at the study farms is not as cold as that in central Europe or northern Sweden, although air temperature was below 0ºC for about 3 months in 2006 (average -0.1ºC, Dec-Feb.) In the period June-August, the average temperature was 17.8ºC in 2005 and 19.1ºC in 2006. It only exceeded 30ºC for a period longer than three hours on seven occasions. Because of the climate, it is necessary to have artificial heating in buildings for sows (farrowing section). In all other buildings the animals produce enough heat themselves to keep the house warm. When breeding cattle or dry sows some farmers accept a low inside temperature. Swedish animal welfare legislation requires more space per animal than most other countries. Slatted floors in lying areas are only permissible for fattening steers. Cages for laying hens have to include a sand-bath, nest and perches. Another difference is that sows can only be kept in crates occasionally and can never be tied up. The purpose of this study was to collect data on energy use on modern farms of a size and with a level of technical equipment that could be expected to be in use for the next 10-15 years. The data obtained were then added to data from Nilsson & Påhlstorp (1985).The survey was conducted on 16 farms with buildings mainly constructed during the past 10 years and with modern equipment. All these farms except one were in the south of Sweden (Skåne, Halland, Lat. 55-56ºN) and the last one 180 km south-east of Stockholm (Lat. 58ºN). The study was structured as follows: - Four complete dairy farms were studied in detail and another three were studied because they had interesting technical equipment that was not installed on the first four farms. - Three farms with pigs were studied. One had an FTS-system (Farrowing To Slaughter in the same pen), one a farrowing-growing system (Farrowing to approx. 25 kg/11 weeks in the same pen), and one had fattening pigs (approx. 25-110 kg). - Two farms with laying hens were studied. One had furnished cages and the other had laying hens on floors. - Two broiler houses were studied. - Four different types of grain dryers were studied: batch drier, circulating batch drier, continuous drier and batch-in-bin drier with multiple stirring augers. To measure electricity use, electricity meters of the type used by power companies were installed. These meters distinguishing between feeding, ventilation, light, manure handling and, for some plants, cleaning/disinfection, heating, milking and packing of eggs. When all these were measured there was still some more electricity that was impossible to measure or to distribute to the right category. This was categorised as Miscellaneous. Meters were also installed for estimating the power (W) used at one piglet farm and at two dairy farms. The data were processed and are included in the appendices in order to allow estimations to be made for other farms and evaluations to reduce the use of energy (power). In milk production, energy use was between 930 and 1540 kWh/cow per year (0.125-0.203 kWh/L milk). The functions that used most energy were milking and feeding, which together used 65-75% of total energy. On farms that used a wheel loader and tractor for mixing Total Mixed Ration (TMR), energy consumption was higher than on those farms that used electrical engines for mixing. One litre of diesel was set to 9.8 kWh. Production of piglets (approx. 25 kg) used 689 kWh/sow per year, which means about 28.7 kWh/25 kg pig (assuming 24 piglets/sow & year). During the fattening period (25-110 kg), energy use was 20 kWh per pig. The total energy requirement to produce finishing pigs from birth to 110 kg was thus 48.7 kWh/110 kg pig or 1163 kWh/sow per year, assuming a sow produces 24 piglets per year. This can be compared with the FTS-system, which uses 2431 kWh/sow per year. This difference is not completely caused by different breeding systems but is more likely to be due to difference in buildings, and therefore to a greater need for energy for lighting and ventilation, and a higher temperature in the farrowing unit. The farm that used less energy heated the breeding areas with a heat-pump, while another used diesel as fuel. Most energy was used for heating (including the use of heat lamps). If the building for dry sows needs mechanical ventilation and artificial light, then this leads to a greater use of energy. Egg production with laying hens in furnished cages used 3.1 kWh/year per hen, while a system with free hens used 5.0 kWh/year per hen. Light and ventilation fans used most energy, but were also the functions that showed the greatest differences between the systems. The difference in energy used for light is most probably due to the higher light intensity and to the two extra hours of light each day in the system with free layers. In broiler production, the largest use of energy was heating (84%), followed by light (10.7%) and ventilation (3.6%). The energy needed to produce one broiler (1.5 kg) was an estimated 0.91 kWh. This value is an average of five batches due to large variations between batches. The use of electricity differed from 6% to 20% between similar houses. All the grain driers except the batch-in-bin drier used between 4.2 and 9.1 kWh per 1000 kg of grain during 2005 and 2006. Due to bad weather conditions the use of energy was 30% higher in 2006. The batch-in-bin dryer used 12.0 kWh per 1000 kg of grain 2006. Due to different technical standards the values are not directly comparable, but the data are valid for the separate functions.

In this literature review, measures of reducing the ammonia (NH3) emissions from pig production are described, with focus on systems that can be used under Swedish conditions. The entire production chain with feed, housing, manure storage and application on the field is described and taken into consideration. However, in order to limit the study, the production of crops for feed is not included. As compared to many other countries, emissions of NH3 in Swedish pig production are already low, due to low protein levels in the feed, housing systems with a small excretory area, and storage of slurry outside the building. Lowering the crude protein level from 14.5 % to 12.5 % would reduce NH3 emission by 20 % from the pig house. Including fiber in the feed, leads to a shift from nitrogen in the urine towards more nitrogen in the faeces. In combination with removing the manure daily from the pig house, this might give opportunities for reducing NH3 emissions. A reduction in NH3 emission of up to 50 % might be possible. However, using fiber leads to higher methane (CH4) emissions (from animal and housing), and therefore this should be combined with biogas production. More research is needed in this field. Adding acids or salts to the feed could reduce NH3 emission by up to 40 %, while also improving feed conversion efficiency. Of course, good practice when preparing the feed must be followed. By applying multi-phase feeding and feeding according to the sex of the animals, NH3 emissions could be reduced by 5-15 %. By reducing feed spillage, offering a good environment for the pigs and maintaining good pig health, nitrogen losses could also be reduced with about 5 – 15 %. The importance of having clean pens is also discussed in this literature survey. Swedish housing systems, having a relatively high percentage of solid flooring (with some bedding) and a small excretory area in the pen, provides an opportunity for reducing NH3 emissions from the housing system. However, one prerequisite for this is that the pigs keep the pens clean, and therefore the room temperature should not be too high. This means that during hot periods, the air has to be conditioned before entering the pig house, e.g., by taking in the air via channels under the building. Removing manure daily by means of scrapers (reduction up to 40 %) and cooling the manure under the slats (reduction up to 50 %) are measures that are already implemented in Swedish pig production. The effect of air temperature, air flow and ventilation system are also discussed. Cleaning the exhaust air using bio-filters (up to 65 % reduction), bio-scrubbers (up to 70 % reduction) and chemical scrubbers (up to 96 % reduction) is also an option. By only purifying the exhaust air from the manure channels, the costs for this method can be reduced substantially. The emissions of CH4 and nitrous oxide (N2O) from the housing system are also discussed. Removal of the manure under the slats appears to reduce CH4 emission from the building. The use of deep-litter bedding may in many cases result in high N2O emissions. More research is needed in this field. Treating the manure with sulphuric acid, in combination with aeration and re-circulation in the pig house, can reduce NH3 emissions by up to 70 %. Pumping slurry between different compartments in a pig house is not allowed according to the Swedish Welfare Legislation. Therefore it is not certain that the acidification of slurry, inside the pig house, can be applied in Sweden. Anaerobic treatment of biogas production, as another treatment of manure, may not reduce NH3 emissions when storing and spreading the manure, but it results in increasing the nitrogen availability for the crops. In that way nitrogen losses can be reduced since less nitrogen has to be spread per hectare. Besides, biogas production reduces odour problems as well as emissions of green house gas (GHG) by the production of energy and lower CH4 emissions. Aerobic treatment of manure, can reduce the emissions of NH3 and GHG. However, poorly controlled aeration processes can have the opposite effect. Storage of slurry in a tank having a cover lid has been pointed out in many investigations, to be the easiest and most effective way of reducing NH3 and CH4 emissions. The straw used for fattening pigs is mainly consumed by the pigs, and it is rare that a naturally stable crust will be developed on the slurry. However, within piglet production a crust on the slurry tank is often found. This crust can cause problems when the slurry tank is covered. Technical solutions have to be developed to solve this problem. On pig farms, the main crops are cereals, and the slurry is mainly applied either in the spring during tillage work, or band spread in the early summer on growing cereals. Incorporation of the slurry, e.g., by harrowing in the spring, effectively reduces the NH3 losses if it takes place as soon as possible after spreading, preferably directly or at least within 4 hours after spreading. Another possibility is to band spread the slurry onto the growing cereals because the canopy provides a microclimate which reduces the NH3 losses, as compared to spreading on a bare field. Late application during the vegetation period or spreading before the autumn sowing, often results in lower nitrogen utilization by the plants, and thereby higher risks of nitrogen leakage. Due to interactions between different sources on a farm, reduction in NH3 emission from the individual sections of the livestock production system cannot be simply added to give the net reduction in emission from the total system. Thus a whole farm system approach is needed for devising control strategies for reducing NH3 emission. Four scenarios were evaluated in this report. Scenario 1 consists of: Reduction of the crude protein in the feed from 14.5 % to 12.5 %, relatively simple technique inside the pig house to reduce NH3 emission, covering the slurry tank and new technique when spreading manure. Scenario 2 consists of: Using biproducts from industry (16.5 % crude protein instead of 14.5 %) and cleaning of exhausting air, covering the slurry tank and new technique when spreading manure. Scenario 3 comprises conditions similar to those of Scenario 1, including high dietary feed fiber content in combination with biogas production. Scenario 4 comprises conditions similar to those of Scenario 2, including high dietary feed fiber content and in combination with biogas production. Preliminary calculations indicate that the scenarios may reduce emissions by 47-68 %. It should be pointed out that the calculations are still very uncertain. The calculations show that Scenario 3 appears to be the most effective way of reducing NH3 emissions. So the combination of using low protein feed with high fiber content together with the production of biogas appears to be a promising method for future development. Even Scenario 1, which used only simple techniques, has a significant result: lowering the protein content affects the entire chain from feed to the field. From the literature review, it can be concluded that one should consider whole farm systems when trying to reduce NH3 emissions. Having a roof on the manure storage, using band spreading together with incorporation, e.g. harrowing, within a few hours after spreading, are the most important and easiest ways of reducing NH3losses. When discussing the method of animal keeping, feeding and housing, a low protein level in the feed has a positive effect along the entire production chain, and appears to be the most effective means of reducing NH3 emissions. Using more fiber or acids/salts in the feed will reduce the NH3 emission even more. When biproducts from industry are used in the pig feed, cleaning the exhausting air from the manure channel may be an option. More research is needed before recommendations can be given.