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A Fair Share of Tax, Lotta Bj?rklund Larsen


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Автор: Lotta Bj?rklund Larsen
Название:  A Fair Share of Tax
ISBN: 9783319888408
Издательство: Springer
Классификация:




ISBN-10: 3319888404
Обложка/Формат: Soft cover
Страницы: 136
Вес: 0.21 кг.
Дата издания: 2018
Язык: English
Издание: Softcover reprint of
Иллюстрации: XIII, 136 p.
Размер: 210 x 148 x 8
Читательская аудитория: Professional & vocational
Основная тема: Economics
Подзаголовок: A Fiscal Anthropology of Contemporary Sweden
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Германии
Описание:
This book is open access under a CC BY 4.0 license.

This book takes a taxpayers perspective on the relations taxation creates between people and their state. Bj?rklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Bj?rklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. 

The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.


Дополнительное описание: Chapter 1: Exchanges create relations.- Chapter 2: Taxpayers’ relation to their state.- Chapter 3: Taxpayer to taxpayer relation.- Chapter 4: Tensions between Paying and Receiving.- Chapter 5: Making tax compliant.



Trump: The Best Real Estate Advice I Ever Received: 100 Top Experts Share Their Strategies

Автор: Trump Donald J.
Название: Trump: The Best Real Estate Advice I Ever Received: 100 Top Experts Share Their Strategies
ISBN: 1401604978 ISBN-13(EAN): 9781401604974
Издательство: Неизвестно
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Цена: 2647.00 р.
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Описание: Tough-minded real estate developer and star of The Apprentice, Donald Trump asked 100 of the world`s most successful real estate experts to tell him the best real estate advice they ever received. The answers are insightful, practical, and particularly helpful for anyone wanting to profit from the current uncertain real estate market.

Moose Pastures and Mergers: The Ontario Securities Commission and the Regulation of Share Markets in Canada, 1940-1980

Автор: Armstrong Chris
Название: Moose Pastures and Mergers: The Ontario Securities Commission and the Regulation of Share Markets in Canada, 1940-1980
ISBN: 144265760X ISBN-13(EAN): 9781442657601
Издательство: Wiley
Цена: 7181.00 р.
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Описание: A history of the development of the Ontario Securities Commission from the post-war years to the increasingly complex financial world of the 1970s and 1980s.

Share Trading, Fraud and the Crash of 1929

Автор: Swinson
Название: Share Trading, Fraud and the Crash of 1929
ISBN: 0367135000 ISBN-13(EAN): 9780367135003
Издательство: Taylor&Francis
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Цена: 22202.00 р.
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Описание: This is a comprehensive biography of Clarence Charles Hatry, 1888-1965, an enigmatic and charismatic public figure. It is based on examination of the memoirs of Hatry`s contemporaries, the archives and records which they and their companies preserved, and press reports of Hatry`s activities.

The Little Book of Common Sense Investing - The Only Way to Guarantee Your Fair Share of Stock Market Returns

Автор: Bogle
Название: The Little Book of Common Sense Investing - The Only Way to Guarantee Your Fair Share of Stock Market Returns
ISBN: 0470102101 ISBN-13(EAN): 9780470102107
Издательство: Wiley
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Цена: 3166.00 р.
Наличие на складе: Поставка под заказ.

Описание: Offering insights and advice, this book shows you how to incorporate index investing into your portfolio. It attempts to change the way you think about investing. It helps you discover how to make investing a winner`s game and why business reality - dividend yields and earnings growth - is more important than market expectations.

Practical Share Valuation

Автор: Nigel Eastaway, Diane Elliott, Chris Blundell, Cameron Cook
Название: Practical Share Valuation
ISBN: 1526505088 ISBN-13(EAN): 9781526505088
Издательство: Bloomsbury Academic
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Цена: 22176.00 р.
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Описание: Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. Practical Share Valuation combines decades of the authors’ practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.

A Fair Share of Tax

Автор: Lotta Bj?rklund Larsen
Название: A Fair Share of Tax
ISBN: 3319697714 ISBN-13(EAN): 9783319697710
Издательство: Springer
Рейтинг:
Цена: 3913.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: Sweden also has a high tax burden that is collected by one of its most revered governmental agencies - the Swedish Tax Agency - making it an interesting case studying tax compliance.


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