Sökning: "tax process"

Visar resultat 1 - 5 av 56 avhandlingar innehållade orden tax process.

1. 1. Bevisrättens tillämpning i skatteprocessen

   Författare :Caroline Nordklint; Teresa Simon-Almendal; Christer Silfverberg; Ruth Mannelqvist; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law of evidence; tax process; principle of the free evaluation of evidence; burden of proof; evidential requirement; the rule of law; issues of law; principle of legality; foreseeable tax procedure; tax investigation; presumption; finansrätt; Financial Law;

   Sammanfattning : The Swedish law of evidence is based on the principle of the free evaluation of evidence, meaning that the courts, as a main rule, should not be bound by any legal rules in its evaluation process of the evidence. Swedish tax law is, contrary to the law of evidence, based on the principle of legality. LÄS MER

3. 2. 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

4. 3. Essays on Inflation Expectations, Monetary Policy and Tax Reform

   Författare :Kerstin Westergren; Nils Gottfries; Daria Finocchiaro; Stefan Pitschner; Mirko Wiederholt; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inflation expectations; Rational inattention; Frequency of purchase; Consumers; Monetary policy; Instrumental Variables; Event studies; Entrepreneurs; Wealth inequality; Dual taxation; Tax reform; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of three self-contained essays.Essay I: Why do consumers’ expenditure patterns matter for their inflation expectations? I propose a model of rational inattention where a consumer trades off paying attention between goods bought more or less frequently. LÄS MER

5. 4. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

   Författare :Richard Löfqvist; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER

7. 5. Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax

   Författare :Anja Hjelström; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. LÄS MER