Essays about: "Tax Compliance"

Showing result 1 - 5 of 42 essays containing the words Tax Compliance.

  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. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sam Lincoln; [2023]
    Keywords : EU-rätt; Skatterätt; Law and Political Science;

    Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

  4. 3. The environmental impact of institutional quality and environmental policy instruments

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Sofie Sanderöd Rodin; [2022-06-22]
    Keywords : Climate change-related tax; corruption; CO2 emissions;

    Abstract : While previous research has focused on the bivariate relationships between environmental policy instruments, CO2 emissions and corruption, a study looking at the combination of the components while examining the direct impact on CO2 emissions is missing. This thesis examines whether corruption moderates the relationship between climate change-related tax and CO2 emission levels. READ MORE

  5. 4. Emission and Dietary Policy-interventions for Differentiated Fish Products : A QUAIDS Analysis Using Scanner Data

    University essay from SLU/Dept. of Economics

    Author : Tobias Nilsson; [2022]
    Keywords : Emission-tax; Seafood; Dietary Recommendations; GHG mitigation; Sweden; QUAIDS; Scanner data;

    Abstract : Internalizing the Social Cost of Carbon (SCC) into the price of fish is a requisite action considering Sweden’s obligations under the Paris Agreement. However, bluntly taxing all seafood may conflict with Swedish authorities’ dietary recommendations. READ MORE

  6. 5. OECD’s Proposed Crypto-Asset Reporting Framework (CARF): A Critique

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Christopher Ignatius Moylan; [2022]
    Keywords : carf; crypto-asset reporting framework; oecd; crs; common reporting standard; automatic exchange of information; AEOI; wallets; cold wallets; crypto-asset service provider; CASP; crypto. crypto-asset; cryptocurrency; cryptocurrencies; technological neutrality; reportable transactions; regulatory choke point model; choke point model; crypto intermediaries; due diligence;

    Abstract : In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. READ MORE