Essays about: "SME taxation"

Found 2 essays containing the words SME taxation.

1. 1. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection

   University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Author : Arnold Kramer; Gentrit Dobreva; [2023]
   Keywords : Corporate Income Taxation; Corporate Income Taxation System; Tax Perceptions; SMEs; The Slippery Slope Framework; Complexity; Distributional Fairness; Retributive Fairness; Procedural Fairness; Growth; Tax Benefits; Privacy; Punishment; Trust;

   Abstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE

3. 2. The Connection between Accounting and Taxation : The most practical one in relation to accounting harmonization!

   University essay from Internationella Handelshögskolan

   Author : Anna Kindberg; Maria Persson; [2005]
   Keywords : IAS; IFRS; harmonization; accounting; taxation;

   Abstract : The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. READ MORE