Essays about: "tax authorities"
Showing result 1 - 5 of 62 essays containing the words tax authorities.
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1. How big is the Shadow Economy within the PIGS countries? : Using a monetary approach to estimate the size of the Shadow Economy in the PIGS.
University essay from Högskolan Väst/Institutionen för ekonomi och itAbstract : The shadow economy is a topic that has been around for many years now. The increasing regulations on cash and the endeavours public authorities made to enlarge the tax base show a clear intention from the public sector to pursue any activity that is carried out outside the borders of what is taxable. READ MORE
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2. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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3. Targeted interest deduction limitation rules post-Lexel
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE
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4. Don’t go nuts over nuts : an analysis of policy to reduce water scarcity caused by nuts
University essay from SLU/Dept. of EconomicsAbstract : The aim of this paper is to investigate the potential possibilities of reducing water scarcity, by targeting the water intensive consumption of nuts. Therefore, the research question is if consumption-based policies can decrease the consumption of nuts in Sweden, in order to reduce water scarcity in sensitive areas. READ MORE
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5. Emission and Dietary Policy-interventions for Differentiated Fish Products : A QUAIDS Analysis Using Scanner Data
University essay from SLU/Dept. of EconomicsAbstract : 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
