Essays about: "Source Taxation"

Showing result 1 - 5 of 29 essays containing the words Source Taxation.

  1. 1. Examining the Impact of Regional Wildfires on Environmental Concern and Support for Carbon Tax- Empirical Findings from Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Sofie Hedin Stenvall; Clara Lundberg; [2023-06-29]
    Keywords : ;

    Abstract : Climate-driven changes in the severity of wildfires are predicted as greenhouse gas concentrations increase. Exposure to local wildfires may represent a source of information for individuals as they evaluate their environmental concerns and support for carbon taxation. READ MORE

  3. 2. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
    Keywords : International taxation; Trade; Tax evasion; Customs;

    Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

  4. 3. 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

  5. 4. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostiantyn Nemchenko; [2021]
    Keywords : digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

    Abstract : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. READ MORE

  6. 5. Double Taxation Resulting from the ATAD: Is There A Relief?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annika Soom; [2019]
    Keywords : ATAD; double taxation; CFC; interest deduction limitation rule; Law and Political Science;

    Abstract : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. READ MORE