Sökning: "beskattning"

Visar resultat 21 - 24 av 24 avhandlingar innehållade ordet beskattning.

1. 21. 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

3. 22. Digitalising Tax, The Kenyan Way : The Travels and Translations of ITax in Kenya

   Författare :Nimmo Osman Elmi; Lotta Björklund Larsen; Claes-Fredrik Helgesson; Corinna Kruse; Richard Rottenburg; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Digitalisation; Taxation; Kenya; Technology; Sustainable Development; Anthropology;

   Sammanfattning : Kenya, as with other developing countries, has joined the global bandwagon of using digital technologies to increase domestic revenues. Within the new strategies, lie great potential in achieving sustainable development, however, the shift is happening quite rapidly and has been made mandatory within a short period of time. LÄS MER

4. 23. 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

5. 24. Distributive justice and the welfare state

   Författare :Andreas Bergh; Nationalekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Social ekonomi; Social economics; social insurance; welfare state; Redistribution; inequality;

   Sammanfattning : This thesis is an attempt to generate knowledge about the justification, measurement and consequences of public redistribution. The first paper poses the following question: How much redistribution from working to non-working can be justified by arguing that external resources are owned jointly by all, or that ownership should ideally be divided equally? This question is analyzed using bargaining theory in a setting with two types who differ in production skill and consumption-leisure preferences. LÄS MER