Search for dissertations about: "on vat"

Showing result 1 - 5 of 96 swedish dissertations containing the words on vat.

  1. 1. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

    University dissertation from Department of Business Administration, Lund University

    Author : Oskar Henkow; Lund University.; Lunds universitet.; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

    Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE

  2. 2. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

    University dissertation from Lund University (Media-Tryck)

    Author : Marta Papis-Almansa; Lund University.; Lunds universitet.; [2016]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

    Abstract : 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. READ MORE

  3. 3. The Happening of Tradition Vallabha on Anumāna in Nyāyalīlāvatī

    University dissertation from Uppsala : Acta Universitatis Upsaliensis

    Author : Anna-Pya Sjödin; Uppsala universitet.; [2006]
    Keywords : Indologi särskilt sanskrit; Indology with Classical Sanscrit; Indology; Logic--India--History; Vai?e?ika History; Ny?ya History; Vai?e?ika--Early Works to 1800; Ny?ya--Early Works to 1800; Philosophy--Indic; Vy?pti; Anum?na; Tarka; Up?dhi; Par?mar?a; Ny?yal?l?vat?; Vallabh?c?rya 12th cent.; H. Bhabha; D. Chakrabarty; Indologi; Vaiśeṣika History; Nyāya History; Vaiśeṣika--Early Works to 1800; Nyāya--Early Works to 1800; Vyāpti; Anumāna; Upādhi; Parāmarśa; Nyāyalīlāvatī; Vallabhācārya 12th cent.;

    Abstract : The present dissertation is a translation and analysis of the chapter on anumāna in Vallabha’s Nyāyalīlāvatī, based on certain theoretical considerations on cross-cultural translation and the understanding of tradition. Adopting a non-essentialized and non-historicist conceptualization of the Nyāya-Vaiśeṣika/Navya-nyāya tradition, the work focuses on a reading of the anumāna chapter that is particularized and individualized. READ MORE

  4. 4. On high-dimensional Mahalanobis distance

    University dissertation from Växjö : Linnaeus University Press

    Author : Dai Deliang; Linnéuniversitetet.; [2017]
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; business cycle; employment; immigrant; import competition; informality; life satisfaction; local labour market; self-employment; unemployment rate;

    Abstract : The thesis consists of three empirical essays on the topics of self-employment, happiness and international trade.Essay 1 studies how immigrant self-employment entry is affected by the local business cycle in Sweden. READ MORE

  5. 5. An indirect route to equality taxing consumers to build the Swedish welfare state

    University dissertation from Umeå : Umeå universitet

    Author : Gunnar Lantz; Umeå universitet.; [2019]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; progressivity; economic history; consumption taxes; VAT; tax incidence; regressive taxation; inequality; income distribution; equity; distributive justice; fairness; household budget surveys; tax policy; welfare state; postwar era; institutions; corporatism; EEC; EFTA; ekonomisk historia; Economic History;

    Abstract : The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. READ MORE