Essays about: "responsibility tax"

Showing result 1 - 5 of 29 essays containing the words responsibility tax.

  1. 1. Vegetationstyper för restytor i urban miljö : en jämförelse av gräsmatta, äng och naturalistisk plantering

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Linnea Elfström; [2022]
    Keywords : gräsmatta; äng; naturalistisk plantering; anläggning; skötsel; restyta;

    Abstract : Sedan 1900-talets folkhem och miljonprogram i Sverige har klippt gräsmatta blivit standardlösningen för de restytor som bildas när byggnader och infrastruktur planeras fram. Restytor syftar här till de ytor i urbana miljöer som saknar tydligt syfte eller användningsområde. READ MORE

  2. 2. Corporate Tax Abuse on the Business and Human Rights Agenda

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

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  3. 3. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Diana Faisal Abbood Alaziz; [2021]
    Keywords : VAT Swedish Healthcare VAT Hiring out of medical care Swedish interpretation Compatibility EU Law Principles VAT Directive; Law and Political Science;

    Abstract : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. READ MORE

  4. 4. The relationship between CSR performance and tax avoidance : Do firms view CSR expenses and tax payments as substitutes of complements and is the perception affected by firms' customer models?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Oskar Sjöström; André Sjögren; [2021]
    Keywords : Corporate social responsibility; ESG; Tax avoidance; Customer models; Corporate incentives;

    Abstract : We examine whether companies view CSR expenses and tax payments as substitutes or complements and if perceptions differ between close-to-market and business-to-business firms by looking at the relationship between CSR performance and tax avoidance. To investigate this, we use fixed effects regression models on an unbalanced dataset consisting of public firms with headquarters in the Nordics and UK. READ MORE

  5. 5. Aktörernas spel om skogens naturvärden : den privata äganderätten och höga naturvärden i svensk skog

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Elsa Kinch; [2020]
    Keywords : äganderätt; naturvårdsskydd; skog; intrångsersättning;

    Abstract : Rätten till att äga är en av de mest grundläggande rättigheterna vi har. Enligt Libecap (2003) går den att belysa genom tre ensamrätter som en ägare har över sin egendom. Ensamrätt över användningen, ensamrätt över vinster egendomen genererar och rättigheten att byta eller sälja egendomen. READ MORE