Essays about: "Personal Income Tax"

Showing result 1 - 5 of 9 essays containing the words Personal Income Tax.

  1. 1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Kirill Kuzhelko; [2022]
    Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

    Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

  3. 2. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  4. 3. Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework

    University essay from Lunds universitet/Rättssociologiska institutionen

    Author : Inmaculada Gutiérrez Díaz; [2015]
    Keywords : Power of authorities; Trust in authorities; Slippery Slope Framework; Fairness; Habermas; Tax law; Sociology of law; Tax compliance; Personal Income Tax; Social Sciences;

    Abstract : This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. READ MORE

  5. 4. The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sofia Larsson; [2014]
    Keywords : Tax law; International; European; ECJ; Schumacker; Law and Political Science;

    Abstract : The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to identify, since there are considerable differences between countries and the aim of the rules vary. READ MORE

  6. 5. Cross-country differences in self-employment rates: A panel data study on the relation between entrepreneurship, taxes and institutions within the OECD.

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Emilie Toresson Grip; [2014]
    Keywords : tax; entrepreneurship; panel data; institutions; OECD; Business and Economics;

    Abstract : This essay provides an analysis of the relation between entrepreneurship, taxes and institutions. Based on endogenous growth theory, the entrepreneur, as a provider of innovations, is expected to have an essential impact on economic growth. READ MORE