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The Nordic model of taxation and its influence in North America: Image and Reality

accolades. Nordic taxes are high, and most people do not like high taxes. Yet the argument has been made that Nordic tax systems are actually better than those in other countries for one of the several reasons: because they are not as high as they first appear, because they pay for benefits that exceed their cost, or because they are administered in such a fair and painless way that people actually enjoy paying them. These arguments are not mutually exclusive, but rather complementary in nature, and they appear to have convinced many people, although perhaps more so

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The rise of working pensioners: the Swedish case

pension system. There are two arguments that deferred exit is to be preferred. First, education is a logical alternative and often a reason for late entry, but with regard to exit, the existence of alternatives with equally high financial returns in the future is by no means self-evident. The second argument is that labor income near the end of working life is considerably higher than income during the early years. The size of labor income is an important reason for the relatively large positive effects shown in the long term evaluation and it is these higher incomes

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The importance of staff to the efficiency of the tax agency

justly treated, thus increasing their understanding of and solidarity with tax regulations, which confirmed the legitimacy of the tax system ( Höglund and Nöjd (2014) ). The present article discusses the organisational and psychological provisions and support required for tax officers to meet the demands of the top management. Some of the examples are selected from the Swedish Tax Agency, but applies probably equally to tax administrations in other countries, such as the Nordic countries, while they are organised in a similar way. Although personal qualities are

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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

return. If the same investment were financed through new shares issued to a tax-exempt institution, it resulted in an after-tax real rate of return of 11.2 percent. In practice, this scheme meant that the tax system was extremely favorable for existing firms that chose to reinvest their profits in their current operations and for companies in construction and real estate that could operate with very high debt-to-equity ratios. The Swedish tax rules also became increasingly favorable toward investments in machinery and buildings ( Södersten (1984) ) while tailing to

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

- within the boundaries of the (letter of the) law. Here we use the term ‘letter of the law’ as shorthand with regard to tax planning that exploits the technicalities or differences between tax systems by making use of “a bewildering variety of techniques ( e . g ., multiple deductions of the same loss, double-dip leases, mismatch arrangements, loss-making financial assets artificially allocated to high-tax jurisdictions)” ( Piantavigna 2017 , 52). This suggests that companies can be seen as moral actors. Whether this really is so and to what extent businesses bear

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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

. Kildal have argued that the threshold for a finding of VAT avoidance should be high, given that the VAT system is a self-declaration system imposing comprehensive obligations on taxable persons; this presupposes that the rules are foreseeable and clear Gjems-Onstad and Kildal (2013) . The above findings on tax avoidance and fiscal competition are based on the analyses of the different national rationales for the Nordic VAT grouping schemes, which must be taken into account in the integrated contextual and teleological part of the analysis of the risks of tax

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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

proceeds on the basis that (within currently prevailing systems of human organization) well-funded public exchequers are necessary for sustainable development. This is most obviously the case in respect of the inner ring, because public infrastructure and services of various kinds are necessary for the realization of economic and social rights, such as the rights to food, water, housing, health, and education. It is also the case in respect of the outer ring, because the combination of underfunded public services, under-provision of public welfare, and under

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The taxpayer’s intentions: Subjective prerequisites in tax law

). Regardless of the approach chosen, the common method of jurisprudence in Sweden implies that statements in preparatory works and case law are aligned with the legal text, partly in order to determine the current law, but mainly to check consistency and likely achievement of legislative goals. It must be underlined here that preparatory works, such as motivations contained in Government bills, are considered important sources of law in the Nordic legal systems, especially in Sweden. Analyses of this type are particularly important in all the Nordic tax systems, which

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