Search for dissertations about: "Tax administration"

Showing result 1 - 5 of 18 swedish dissertations containing the words Tax administration.

2. 1. Corporate Disclosures Regulations : Social Solution or a Problem?

   Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE

4. 2. Essays on the non-financial determinants of corporate tax planning outcomes

   Author : Milda Tylaite; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes. READ MORE

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

   Author : Tomas Forsfält; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsbeskattning; Småföretag;

   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

6. 4. Essays of Financial Performance and Capital Structure

   Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

7. 5. Do Dividend Changes Really Signal? : Evidence from Sweden

   Author : Per Alkebäck; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Dividend policy; joint announcements; dividend initiations and omissions; dividend changes and surrounding quarterly and annual earnings; and the management s view of dividends; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

   Abstract : The purpose of the studies in this thesis is to clarify and hopefully shed some light on one important issue in dividend policy: the market reaction to announcements of cash dividends (changes) on the Swedish market.The first study, Joint Dividend and Earnings Announcements, Firm Size and Tax Law Changes, examines stock price reaction to joint dividend and earnings announcements. READ MORE