Search for dissertations about: "dissertation of tax"

Showing result 1 - 5 of 41 swedish dissertations containing the words dissertation of tax.

2. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Abstract : 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. READ MORE

4. 2. Digitalising Tax, The Kenyan Way : The Travels and Translations of ITax in Kenya

   Author : Nimmo Osman Elmi; Lotta Björklund Larsen; Claes-Fredrik Helgesson; Corinna Kruse; Richard Rottenburg; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Digitalisation; Taxation; Kenya; Technology; Sustainable Development; Anthropology;

   Abstract : Kenya, as with other developing countries, has joined the global bandwagon of using digital technologies to increase domestic revenues. Within the new strategies, lie great potential in achieving sustainable development, however, the shift is happening quite rapidly and has been made mandatory within a short period of time. READ MORE

5. 3. Taxation of Cross-Border Partnerships : Double-Tax Relief in Hybrid and Reverse Hybrid Situations

   Author : Jesper Barenfeld; Jönköping University; []
   Keywords : ;

   Abstract : International juridical double taxation constitutes a significant obstacle for the development of cross-border business activities. Even though this problem has been combated for decades with ever more sophisticated methods, many difficulties are yet to be conquered. READ MORE

6. 4. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

   Author : Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

   Abstract : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. READ MORE

7. 5. The Economic Psychology of the Welfare State

   Author : Erik Lakomaa; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : Political decision making can be analyzed through a plethora of theories. Here Economic Psychology is used as theoretical framework to analyze decision making, both by politicians and voters. READ MORE