Sökning: "Tax Reform"

Visar resultat 21 - 25 av 115 uppsatser innehållade orden Tax Reform.

  1. 21. Acceptability of Vehicle Mileage Taxation in Sweden A Behavioral Economics Approach to Introducing Road Policy Reforms

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Philipp Jonas Kreutzer; [2020]
    Nyckelord :Road Pricing; Vehicle Mileage Taxation; Psychological Reactance Theory; Structural Equation Modeling; Discrete Choice Experiment; Business and Economics;

    Sammanfattning : Vehicle Mileage Taxation is a proposed improvement to addressing external costs of driving. A key hurdle for its implementation is its acceptability by the public. Theories of psychological reactance, fairness perception and status quo bias are explored as influences on tax reform perception. LÄS MER

  3. 22. Permanent establishment in digital economy : Can the PE concept be extended to non-domestic digital services, or are we shifting towards integrated tax reform?

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ana Vrabic; [2020]
    Nyckelord :digitalization; tax law;

    Sammanfattning : .... LÄS MER

  4. 23. Frivillig Revision: Ur ett legitimitetsperspektiv : En studie om intressenters inställning till revision som legitimering

    Kandidat-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

    Författare :Sara Lilja; Paulina Marklund; [2020]
    Nyckelord :Voluntary audit; Mandatory audit; Legitimacy; Stakeholders; Small companies; Frivillig revision; Revisionsplikt; Legitimitet; Intressenter; Mindre företag;

    Sammanfattning : Idag har mindre företag det fria valet att välja mellan användning av revision eller inte. Revisionsplikten avskaffades 2010 då en lagändring genomfördes med målet att kostnadsunderlätta för mindre företag. LÄS MER

  5. 24. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Simon Wilhelm Rothschild; Ossian van Arkel; [2020]
    Nyckelord :Tax Policy; Investment; Financial Constraints; Cash Holdings; Investment-Cash Flow Sensitivity;

    Sammanfattning : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. LÄS MER

  7. 25. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Astrid Bendixen Kettis; [2020]
    Nyckelord :International Tax Law; Corporate Taxation; CSR; Law and Political Science;

    Sammanfattning : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. LÄS MER