Essays about: "TAX FROM BUSINESS"

Showing result 1 - 5 of 192 essays containing the words TAX FROM BUSINESS.

1. 1. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Keywords : The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Abstract : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. READ MORE

3. 2. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Wihan Esterhuizen; [2023]
   Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

4. 3. Landsbygdsföretagen och den gröna omställningen : en studie om företagsutveckling på landsbygden

   University essay from SLU/Dept. of Economics

   Author : Erik Haggarsson Lewis; Manne Rosén; [2023]
   Keywords : Entreprenörskap; landsbygdsentreprenörskap; kontext; inbäddning; landsbygdsutveckling; företagsutveckling; Entrepreneurship; rural entrepreneurship; context; embeddedness; rural development; corporate development;

   Abstract : I Piteå står företagare inför stora förändringar. I samband med de omfattande investeringar som görs inom ramen av den gröna omställningen förändras de kontextuella faktorer som är avgörande för ruralt entreprenörskap, med andra ord företag som härstammar från platsen och anammar platsens unika resurser och som inte kan flyttas någon annanstans. READ MORE

5. 4. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrea Toresson; [2023]
   Keywords : VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

   Abstract : 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

6. 5. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Xabier Moriana Armendariz; [2023]
   Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

   Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE