Sökning: "value added tax"
Visar resultat 1 - 5 av 17 avhandlingar innehållade orden value added tax.
1. Allianser och Illusioner : Socialdemokratin och konsumtionsbeskattningen
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
2. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems
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
3. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
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
4. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market
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
5. Nordisk mervärdesskatterätt : behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar
Sammanfattning : .... LÄS MER