Search for dissertations about: "Företagsbeskattning"

Found 2 swedish dissertations containing the word Företagsbeskattning.

  1. 1. Timing options and taxation : essays on the economics of firm creation and tax evasion

    Author : Tomas Forsfält; Stockholms universitet; []

    Abstract : Taxation of Small Firms under Uncertainty: A Real Option View of Firm CreationThis paper addresses the impact of the tax system on the incentives to become self-employed. The new approach here is that the creation of a firm is assumed to be an opportunity but not an obligation, that is, a real option. READ MORE

  2. 2. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

    Author : Peter Nilsson; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

    Abstract : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. READ MORE