Sökning: "Tax morale"

Hittade 3 uppsatser innehållade orden Tax morale.

  1. 1. 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

  3. 2. Skattekultur på en grå marknad : En studie av skatteattityder i byggbranschen

    Kandidat-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

    Författare :Nellie Elm; Weronika Jankowiak; [2019]
    Nyckelord :Tax compliance; Gray market; Tax attitudes; Tax morale; Industry culture; Subculture; Construction industry; Skatteagerande; Grå marknad; Skatteattityder; Skattemoral; Branschkultur; Subkultur; Byggbransch;

    Sammanfattning : Skatteagerande är ett ifrågasatt beteende inom byggbranschen och det finns flera tecken på att aktörerna i branschen har ett skatteundandragande beteende. Detta ses i brottförendebyggande rådets publikationer samt i skatteverkets undersökningar. LÄS MER

  4. 3. Saying & Doing – Two separate things?: A study in how taxpayers’ behavior is affected by tax morale.

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Niklas Bonnier; Emelie Kullenberg; [2010]
    Nyckelord :tax morale; fixed effects; tax evasion;

    Sammanfattning : The subject of tax morale and tax compliance has become one of increasing attention from an economist’s point of view. Tax evasion amongst private people is a crime that is estimated to cost the government around 22 billion SEK every year. LÄS MER