Sökning: "value added tax"

Visar resultat 1 - 5 av 17 avhandlingar innehållade orden value added tax.

1. 1. Allianser och Illusioner : Socialdemokratin och konsumtionsbeskattningen

   Författare :Åse Lidbeck; Ulf Mörkenstam; Tommy Möller; Jonas Hinnfors; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; consumer tax; value-added tax; tax exchange; neo-corporatism; distribution policy; Social Democracy; Swedish Trade Union Confederation; The Swedish Model; Political Science; statsvetenskap;

   Sammanfattning : From 1960 and onwards the Swedish tax system has gradually changed from mostly progressive to mostly proportional and heavily dependent on taxation on consumer goods. This dissertation aims to describe and explain the role of Social Democracy in this process by studying the forming and further development of the omsättningsskatt, later transformed to a proper value added tax mervärdesskatt (VAT), from an historical institutional perspective. LÄS MER

3. 2. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

   Författare :Marta Papis-Almansa; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

   Sammanfattning : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. LÄS MER

4. 3. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

5. 4. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

   Författare :Mariya Senyk; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

   Sammanfattning : When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. LÄS MER

7. 5. Nordisk mervärdesskatterätt : behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar

   Författare :Björn Westberg; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Mervärdesskatt; juridik; lagstiftning; Norden; Sverige; LAW JURISPRUDENCE; Financial law;

   Sammanfattning : .... LÄS MER