Essays about: "tax discrimination"
Showing result 1 - 5 of 22 essays containing the words tax discrimination.
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1. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE
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2. The Pink Tax : An investigation of gender-based price discrimination in the Swedish market for personal hygiene products
University essay from Jönköping UniversityAbstract : This thesis aims to investigate the phenomenon popularly referred to as the pink tax, otherwise known as gender-based price discrimination in the Swedish hygiene product market. The subject is thoroughly researched in markets like the United States and the United Kingdom, where evidence has been found that a pink tax does exist. READ MORE
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3. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE
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4. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE
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5. Willing to shop like a (wo)man? : A consumer perspective on the perception of Pink Tax
University essay from Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskapAbstract : Title: Willing to shop like a (wo)man? - A consumer perspective on the perception of Pink Tax Subject: Bachelor thesis in business administration, 15 hp Authors: Maja Eriksson & Elina Magnusson Purpose: The purpose of this study is, therefore, to compare the perceptions about the Pink Tax between men and women in Sweden, including how the price influences the willingness to buy as well as perceived price fairness and perception of gendered products. Methodology: The study was conducted by qualitative interviews with a semi structured interview. READ MORE
