Sökning: "tax"

Visar resultat 1 - 5 av 414 avhandlingar innehållade ordet tax.

1. 1. Tax confidentiality : a comparative study and impact assessment of global interest

   Författare :Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

   Sammanfattning : .... LÄS MER

3. 2. Skatterättvisa

   Författare :Åsa Gunnarsson; Leif Mutén; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; tax equity; tax neutrality; distributive justice; normative coherence;

   Sammanfattning : An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. LÄS MER

4. 3. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler

   Författare :Alexandra Johansson; Roger Persson Österman; Peter Melz; Bertil Wiman; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflict of law; distributive rules; double taxation; dualism; golden rule; method article; non-aggravation; tax avoidance; tax claim; tax treaty; tax treaty override; taxing rights; Legal Science; specialisation Finacial Law; rättsvetenskap med inriktning mot finansrätt;

   Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER

5. 4. 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

7. 5. 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