Sökning: "tax authority"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden tax authority.

  1. 1. Understanding Firm Behavior : The Role of Recruitments and Institutional Reforms

    Författare :Anton Nyrenström Gidehag; Sven-Olov Daunfeldt; Dan Johansson; Niklas Rudholm; Christian Bjørnskov; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Recruitment; knowledge spillover; labor cost; labor demand; employment; immigrants; payroll tax; wages; tax evasion;

    Sammanfattning : The topic of this thesis is firm behavior and how it is shaped by institutional changes and firms’ recruitment decisions.The first essay studies how the recruitment decisions made by small and medium-sized enterprises (SMEs) affect their subsequent productivity development. LÄS MER

  3. 2. Förbudet mot rättsmissbruk i EU-rätten : En förändrad avvägning mellan rättssäkerhet och rättvisa i den svenska skatterätten

    Författare :Maria Fritz; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; EU law; abuse of law; general principles of law; tax avoidance;

    Sammanfattning : This dissertation concerns a legal development that is currently taking place in Sweden due to its membership in the European Union (EU). It analyses the impact of the EU legal principle on abuse of law (the abuse principle). LÄS MER

  4. 3. Mer eller mindre byråkratisk : En studie av organisationsförändringar inom Kronofogdemyndigheten

    Författare :Malin Espersson; Sociologiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Organization; organizational changes; new institutionalism; bureaucratic values; bureaucracy; Enforcement Authority; legal rights; work environment;

    Sammanfattning : Extensive changes in public organizations have been carried through since the end of the 20th century as a way of achieving higher efficiency. Inspiration came from the private sector. The Swedish Enforcement Authority carried through several organizational changes during this time. LÄS MER

  5. 4. The Money of Monarchs : The Importance of Non-Tax Revenue for Autocratic Rule in Early Modern Sweden

    Författare :Klas Nilsson; Statsvetenskapliga institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; revenue; autocracy; regime change; fiscal sociology; public finance; state-building; Sweden; Early Modern Europe; Rentier State; royal power; statsinkomster; statsstyre; politisk utveckling; Rentier State; Rentierism; skattesystem; tidigmodern statsbildning; Sverige; europeisk historia;

    Sammanfattning : According to a venerable argument about the formation of political regimes in historical Europe, taxation goes hand in hand with representation, as financial needs forced rulers to trade rights for revenue. In this dissertation I explore the reverse assumption, asking whether it is the case that non-taxation went hand in hand with non-representation? I argue that early modern rulers who had access to what I conceptualize as ‘proprietary revenue’—including profits from landownership, natural resource extraction, state-owned enterprise, and colonial plunder—could use such revenue to concentrate political authority in their own hands and rule as autocrats. LÄS MER

  7. 5. Government e-service delivery : identification of success factors from citizens' perspective

    Författare :Parmita Saha; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Industriell marknadsföring; Industrial Marketing;

    Sammanfattning : The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to citizens. The objective behind various e-government initiatives has shifted in recent years towards establishing services that cater more to citizens' needs and offer greater accessibility. LÄS MER