returns via My Tax (OmaVero)-system. Filing tax returns and other notifications online has already been mandatory for self-assessed taxes – such as value-added tax and employer contributions – since 1.1.2017. A total of 80% of corporations already file their income tax returns online.
These new practices for tax filing and additional reform plans mean a very significant change in the Finnish taxation technology, which is difficult to fully overlook in advance. Basically, of course, most tax rules will continue to relate to events or conditions in an outer world. These
European Commission. (2010).Green Paper on the future of VAT: towards a simpler, more robust and eficient VAT system. (COM(2010)695) final.
de la Feria, Rita. 2009. The EU VAT treatment of public sector bodies: slowly moving in the wrong direction. Intertax. Vol. 37 (3): 148-65.
de la Feria, Rita. 2010. Future Health Technologies. VAT Exemption. Highlights and Insights of European Taxation (10): 130-3.
Henkow, Oskar. Financial Activities in European VAT. Lund 2008: Kluwer Law International.
Stridh and Wittberg 2015 .
It is of fundamental importance that Tax Agency staff are not only formally qualified and have good personal qualities but that they are given the opportunities to perform their duties in the organisation efficiently. With efficiency I mean not just solving many tasks as quickly as possible but finding optimal long-term and good solutions for the taxpayers.
Information technology has without doubt brought about considerable improvement and effectivisations, but it can also be argued that in certain respects it has reduced accessibility as
consistently enough (especially items i and ii) to constitute a coherent model and be perceived as such in other European and non-European countries.
While academics emphasize economic and social policy, Nordic countries are also identified with various behavioral or cultural traits, including a high degree of women’s equality, progressive environmental policy, and a culture of innovation, especially in design and high technology (high-tech) ( Hilson (2008) ). Although these concerns are genuine, they have also been marketed very aggressively, with locally based
Continuing with the model description, there is a production function, which defines the production technology of home-produced goods. Olovsson (2015) assumes a production function that uses home capital and home work as production inputs. Rogerson and Wallenius (2012) , on the other hand, assume a functional form that combines market-purchased goods and home production time as inputs of home production. For simplicity and transparency, more along the lines of Olovsson (2009) , a following form of home production function is assumed:
c t h = ( n t h ) α h
Buketten and left Sweden for the United Kingdom. Five years later, Buketten filed for bankruptcy. Steep taxation combined with highly restrictive foreign exchange controls (which were in effect until 1989) made it virtually impossible for Nygren to accumulate the resources necessary to expand outside Sweden, despite his superior production technology and superior business model. For more on Nygren, see Olivecrona (1970) and Nygren and Ericson(2011) .
Ingvar Kamprad and Erling Persson avoided Nygren’s fatal mistake of trying to expand internationally from an
If citizens and businesses are subject to international double taxation when they operate or invest across borders, it may have harmful effects on the exchange of goods and services as well as on movements of capital, technology, and persons. As a consequence, approximately during the past 100 years, a global network consisting primarily of bilateral tax treaties has been developed with the purpose of removing the obstacles that double taxation constitute for the development of economic relations between countries. Cf. the introduction to the
. 2015. “Does Information Asymmetry Affect Corporate Tax Aggressiveness?” Auckland University of Technology Working Paper August 2015. http://www.aut.ac.nz/__data/assets/pdf_file/0007/595204/581156-T-Chen-Information_TaxAvoidance_full15Aug2015.pdf Accessed 01 March 2017. Chen Tao Chen Lin 2015 “Does Information Asymmetry Affect Corporate Tax Aggressiveness?” Auckland University of Technology Working Paper August 2015 http://www.aut.ac.nz/__data/assets/pdf_file/0007/595204/581156-T-Chen-Information_TaxAvoidance_full15Aug2015.pdf Accessed 01 March 2017