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Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Örebro universitet

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61.
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62.
  • Kristoffersson, Eleonor, 1972- (författare)
  • How to Tax The Sharing Economy
  • 2019
  • Ingår i: Proceedings of the GSRD INTERNATIONAL CONFERENCE. - : World research library. ; , s. 30-35
  • Konferensbidrag (refereegranskat)abstract
    • The sharing economy refers to online market places that bring sellers and buyers of goods and services together. The sharing economy is rarely taxed, rarely reported to and rarely controlled by the Tax Authorities. In this paper two main problems concerning taxing the sharing economy are identified. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to tax the sharing economy, but not replace income tax or VAT/GST.Income tax and VAT/GST systems throughout the world are based on a scenario of businesspeople versus private individuals dating from the 20th century, which is now out of date. A solution could be to tax business persons and private individuals in a uniform way, which would provide a simpler tax system that would be easier to comply with.
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63.
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64.
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65.
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66.
  • Kristoffersson, Eleonor, 1972- (författare)
  • Mål C-67/08; Margarete Block
  • 2009
  • Ingår i: Svensk skattetidning. - Stockholm : Norstedts. - 0346-2218. ; :10, s. 1088-1092
  • Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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67.
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68.
  • Kristoffersson, Eleonor, 1972- (författare)
  • Taxpayer Rights - Comparative Insights
  • 2020. - 1
  • Ingår i: The Swedish Korean Tax Conference 27th to 29th December 2019. - Örebro : Örebro University. - 9789187789410 - 9789187789427 ; , s. 27-33
  • Bokkapitel (refereegranskat)
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69.
  • Kristoffersson, Eleonor, 1972-, et al. (författare)
  • The Principle of the Legality of Taxation and the Rule of Law
  • 2024
  • Ingår i: Rule of Law in a Transitional Spectrum. - Uppsala : Iustus förlag. - 9789177372721 ; , s. 177-186
  • Bokkapitel (refereegranskat)abstract
    • This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.
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70.
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