Essays about: "tax relief"

Showing result 1 - 5 of 17 essays containing the words tax relief.

1. 1. Carbon Risk and Swedish Mutual Funds

   University essay from Stockholms universitet/Nationalekonomiska institutionen

   Author : Edward Lindén; Kasper Nilson; [2020]
   Keywords : Carbon Risk; Carbon Risk Score; Swedish Mutual Funds; Green Investments; Sustainable Investments; Greenwashing;

   Abstract : This paper analyzes sustainable investments of Swedish mutual funds. Morningstar’s CarbonRisk Score (CRS) - funds exposure to a future of low-carbon economy - is analysed in termsof returns, management fees and flows. The CRS measure was introduced March 2018 with ahistorical series from March 2017, without the market being aware. READ MORE

3. 2. Presumptions on the place of supply for digital B2C services

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Erik Jonas Naujoks; [2020]
   Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

4. 3. The Opportunity Cost of Households´ Recycling Efforts : The Role of Norms and Warm-Glow Motives

   University essay from Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

   Author : Sara Andersson; [2020]
   Keywords : curbside recycling; norms; opportunity cost of time; household efforts; fastighetsnära insamling; normer; alternativkostnad av tid; hushållens börda;

   Abstract : The overall aim of this thesis is to examine households´ preferences towards relaxing the time demanding aspects of transporting sorted packaging waste. According to welfare economics, households should be willing to pay an amount equal to their reservation wage to benefit from more leisure time. However, specific types of norms, e.g. READ MORE

5. 4. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Annette Beugel; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

   Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

6. 5. The VAT Treatment of Small Undertakings in the EU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruth Abraham Negash; [2014]
   Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE