Sökning: "Tax-compliance"

Visar resultat 1 - 5 av 15 uppsatser innehållade ordet Tax-compliance.

  1. 1. SKATT I UTBYTE MOT KORRUPTION? En kvantitativ studie om effekten av uppfattad korruption på samtycke till skatt i Mellanöstern och Nordafrika

    Kandidat-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Khalil Jezzini; [2023-06-29]
    Nyckelord :Taxes; Corruption; Tax compliance; Political legitimacy; Economics;

    Sammanfattning : Numerous studies have shown that tax compliance among citizens tend to be lower when they perceive corruption as being widespread within their countries. One explanation for this is that widespread corruption within a country leads to the government losing its political legitimacy provided by the citizens, leading the same citizens to disregard government laws and regulations to a higher degree. LÄS MER

  3. 2. Målstruktur för en skatteadministration : Ett stöd för att fatta beslut och att realisera viktiga värden

    Magister-uppsats, Högskolan i Gävle/Avdelningen för datavetenskap och samhällsbyggnad

    Författare :Ulf Johannesson; [2022]
    Nyckelord :;

    Sammanfattning : Syftet med detta arbete har varit att konstruera en målstruktur för en skatteadministration som ett stöd för att kunna fatta rationella beslut om åtgärder och att realisera viktiga värden. Utgångspunkten för att konstruera målstrukturen har varit Ralph L. LÄS MER

  4. 3. OECD’s Proposed Crypto-Asset Reporting Framework (CARF): A Critique

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Christopher Ignatius Moylan; [2022]
    Nyckelord :carf; crypto-asset reporting framework; oecd; crs; common reporting standard; automatic exchange of information; AEOI; wallets; cold wallets; crypto-asset service provider; CASP; crypto. crypto-asset; cryptocurrency; cryptocurrencies; technological neutrality; reportable transactions; regulatory choke point model; choke point model; crypto intermediaries; due diligence;

    Sammanfattning : In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. LÄS MER

  5. 4. Corporate Tax Abuse on the Business and Human Rights Agenda

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

    Författare :Julia Persson; [2022]
    Nyckelord :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;

    Sammanfattning : 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. LÄS MER

  7. 5. Taxation of Bitcoin - Filling in the Blanks : An explorative analysis of tax evasion among Swedish investors and the Swedish Tax Agency’s perception of the issue

    Master-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :My Larsson; Emeline Chamoun; [2021]
    Nyckelord :Bitcoin; Tax Compliance; Behavioral Finance; Tax Evasion; The Swedish Tax Agency;

    Sammanfattning : Background: The ongoing digitalization in the world with accelerated advancement of technology both develops and challenges the traditional view of means of payment. Legal and economic challenges havebeen recognized in regard to Bitcoin, one of these challenges refer to Bitcoin being defined as property of capital which has caused difficulties in individual income declaration and an overall challenge for cryptocurrencies to act as currencies. LÄS MER