Search for dissertations about: "value added tax"

Showing result 1 - 5 of 12 swedish dissertations containing the words value added tax.

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

   Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
   Keywords : 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

4. 2. 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; Göteborgs universitet; Gothenburg University; []
   Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

5. 3. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

   Author : Mariya Senyk; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

   Abstract : 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. READ MORE

6. 4. Cross-Border Consumption Taxation of Digital Supplies

   Author : Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; Göteborgs universitet; Gothenburg University; []
   Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

   Abstract : .... READ MORE

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

   Author : Gunnar Lantz; Thomas Pettersson; Lena Andersson-Skog; Svante Prado; Umeå universitet; []
   Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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