Essays about: "Tax Collection"

Showing result 1 - 5 of 38 essays containing the words Tax Collection.

1. 1. The Effects of Aid on Fiscal Capacity: An econometric analysis on African countries (1960-2015)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Noora Kovalainen; [2023]
   Keywords : State Capacity; Fiscal capacity; Aid; Africa; Business and Economics;

   Abstract : Low tax revenues in many African countries are hindering sustained economic development and aid could have an inhibiting effect on the development of fiscal capacity. This paper will use newly published high-quality data on tax revenues to dive deeper into the effects of aid on hard-to-collect taxes in Africa between 1960-2015. READ MORE

3. 2. 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

4. 3. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daniella Nyman; [2023]
   Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

5. 4. Building Brand Trust in E-Government among Socially Vulnerable Groups: A CaseStudy on The Swedish Tax Agency

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Nejla Salkovic; Ebba Freidenvall; [2022]
   Keywords : Brand Trust; Affective Trust; Cognitive Trust; E-Government; E-services; Information Quality; System Quality; Service Quality; Digitalization;

   Abstract :  The purpose of this thesis is to gain an understanding of how public agencies can increase theirbrand trust by adapting technologies and digital strategies which target inclusiveness forsocially vulnerable groups. To obtain the research purpose, the study explores how the SwedishTax Agency work to adapt its digital tools and the ways in which these digital tools contributeto gaining brand trust. READ MORE

6. 5. Determinants of Capital Structure : A Quantitative Study on Swedish Listed Firms

   University essay from Umeå universitet/Företagsekonomi

   Author : Rasmus Johansson; Lindberg Filip; [2022]
   Keywords : Capital Structure; Debt Ratio; Macro- and Microeconomic Determinants; Listed Firms; Sweden;

   Abstract : In the finance literature determinants of Capital structure have been widely debated. Previous studies have mainly focused on microeconomic determinants in countries outside Sweden and research on the Swedish market has been sparse. READ MORE