Essays about: "Turnover taxes"

Found 3 essays containing the words Turnover taxes.

  1. 1. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sylvie Coralie Gashi; [2021]
    Keywords : DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

    Abstract : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. READ MORE

  3. 2. Network Structure and Economic Performance

    University essay from Mittuniversitetet/Avdelningen för ekonomivetenskap och juridik

    Author : Simon Bodin; William Karlsson; [2013]
    Keywords : network; network structure; centrality; density; network size; economic performance; performance;

    Abstract : Purpose - The purpose of this study is to examine and map out the network innovative companies and to calculate values of the network structure in order to compare them to different performance measures. Furthermore, we aim to investigate the trade-off efficiency of innovations in a particular network structure, more specifically to investigate if the same elements generating more innovations have a relationship with economic performance that originates from innovations. READ MORE

  4. 3. Can we curb tax evasion with VAT? A study on the relation between the value added tax and the size of the informal sector in Africa

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Henrik Andersson; [2012]
    Keywords : value added tax; panel data; tax evasion; informal sector; Africa; Business and Economics;

    Abstract : This essay provides an analysis of the relation between the value added tax (VAT) and the size of the informal sector in Africa. The proposed hypothesis is that due to incentive mechanisms provided by VAT, tax evasion, and hence the size of the informal sector, should decrease when VAT replaces other standard consumption taxes, primarily the retail sales tax (RST) and the turnover tax (TOT). READ MORE