SwePub
Tyck till om SwePub Sök här!
Sök i SwePub databas

  Utökad sökning

Träfflista för sökning "hsv:(SAMHÄLLSVETENSKAP) ;lar1:(hig);pers:(Kristoffersson Eleonor 1972)"

Sökning: hsv:(SAMHÄLLSVETENSKAP) > Högskolan i Gävle > Kristoffersson Eleonor 1972

  • Resultat 1-10 av 137
Sortera/gruppera träfflistan
   
NumreringReferensOmslagsbildHitta
1.
  •  
2.
  •  
3.
  •  
4.
  • Andrén, Daniela, Associate Professor, 1968-, et al. (författare)
  • Designing and Negotiating Agreements in a Digitalized Era – a qualitative analysis
  • 2020
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • Digitalization is a reality that governs more and more both the society and the economy, facilitating new and more efficient ways of setting up business and business collaborations. Rational agreement routines and well thought through contracts help organizations to avoid legal disputes and thus maintain long-term relations with customers and suppliers. Therefore, a digitalized platform where non-lawyers (purchasers, sellers) in a user-friendly interface can draft individual contracts without lawyers is expected to both increase the companies’ labor productivity and to facilitate the evaluation of risks and opportunities over time. To our knowledge, there is very little known about the agreement routines and the firms’ interest of making them more efficient using digital solutions. Based on semi-structured interviews that we carried out in Sweden during the autumn 2019, we found that companies and authorities are not fully in control of their agreements, when it comes to for example the origin of the agreements, the agreement routines, the storage of agreement and authorized signatures and do not fully use the potential of digital tools for managing and negotiating contracts. Unexpectedly, organizations seem to be of the opinion that the current, a little bit unmodern, system actually works for them. Therefore, new digital tools and/or digital platforms must really meet the needs of the organizations to correspond to the investment for it. Our interviews suggest that new simple digital solutions might be appreciated and used.
  •  
5.
  • Dahlberg, Mattias, 1968-, et al. (författare)
  • General Report
  • 2013
  • Ingår i: The taxation of foreign passive income for groups of companies. - The Hague : Sdu Uitgevers bv. - 9789012390675 ; , s. 17-56, s. 1-34
  • Bokkapitel (övrigt vetenskapligt/konstnärligt)
  •  
6.
  •  
7.
  • Grylin, Hanna, 1984- (författare)
  • Passivitetsrätten vid skattetillägg
  • 2019
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. In fact, decisions on tax surcharges may be made due to a taxpayer’s passiveness during a criminal tax procedure, regardless of the intent. However, the European Court on Human Rights has established that a person’s silence is not, in itself, sufficient proof for a conviction. This causes a tension between the obligation to submit information about taxable income and the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure.The purpose of this thesis is to analyze the relationship between the Swedish system of tax surcharge and the right to silence and the right against self-incrimination according to the ECHR, the EU Charter, Article 3 Section 1 (e) of Directive 2012/13/EU and Article 7 of Directive 2016/343/EU. The method used to analyze these problems and discuss solutions combines a legal dogmatic method with an autonomous interpretation of the right to silence and the right against self-incrimination. The analysis shows that problems occur after the point where a taxpayer has been charged with a criminal offence according to the autonomous meaning of the concept. This point in time corresponds to the point in time when action is taken by the Swedish Tax Agency that has a substantial impact on the taxpayer. The analysis also shows that if a tax surcharge is levied only because of a taxpayer’s silence, after that point, there has been a violation of the right to silence and the right against self-incrimination according to the autonomous meaning.The conclusion of the thesis is that there is a need for an amendment to the STPA, which reinforces the autonomous meaning of the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure. This includes new rules in the STPA, which define 1) a duty for the Swedish Tax Agency to inform taxpayers about the right to silence and the right against selfincrimination, 2) the scope of the taxpayer’s obligation to submit information about taxable income in relation to the right to silence and the right against selfincrimination and 3) rules on exemption from tax surcharge when it violates the right to silence and the right against self-incrimination.
  •  
8.
  •  
9.
  •  
10.
  •  
Skapa referenser, mejla, bekava och länka
  • Resultat 1-10 av 137
Typ av publikation
tidskriftsartikel (51)
bokkapitel (34)
bok (28)
konferensbidrag (9)
samlingsverk (redaktörskap) (8)
rapport (2)
visa fler...
recension (2)
annan publikation (1)
doktorsavhandling (1)
forskningsöversikt (1)
visa färre...
Typ av innehåll
övrigt vetenskapligt/konstnärligt (78)
refereegranskat (48)
populärvet., debatt m.m. (11)
Författare/redaktör
Kristoffersson, ... (136)Ta bort avgränsningen
Hiort af Ornäs Leijo ... (7)
Melz, Peter (4)
Kellgren, Jan, profe ... (4)
Rendahl, Pernilla, 1 ... (3)
Öberg, Jesper (3)
visa fler...
Lang, Michael (2)
Grylin, Hanna, 1984- (2)
Persson, Annina H., ... (2)
Melz, Peter, 1953- (2)
Leidhammar, Börje, 1 ... (2)
Qandeel, Mais, 1985- (2)
Hiort af Ornäs, Lena (2)
Loutfi, Amy, 1978- (1)
Strandberg, Thomas, ... (1)
Andersson, Daniel (1)
Alexopoulou, Sofia, ... (1)
Fart, Frida, 1992- (1)
Jonsson, Ann-Sofie, ... (1)
Karni, Liran, 1979- (1)
Kenalemang, Lame Maa ... (1)
Krishna, Sai, 1986- (1)
Lindblad, Katarina, ... (1)
Lundin, Elin, 1976- (1)
Samzelius, Hanna, 19 ... (1)
Schoultz, Magnus, 19 ... (1)
Spang, Lisa, 1988- (1)
Söderman, Annika, 19 ... (1)
Tarum, Janelle, 1991 ... (1)
Tsertsidis, Antonios ... (1)
Widell, Bettina, 198 ... (1)
Nilsson, Kerstin, 19 ... (1)
Persson, Annina H (1)
Andrén, Daniela, Ass ... (1)
Dahlberg, Mattias, 1 ... (1)
Nergelius, Joakim (1)
Olsson, Stefan (1)
Kristoffersson, Eleo ... (1)
Wiman, Bertil, 1954- (1)
Larsson, Ylva (1)
Blad, Karin (1)
Pistone, Pasquale (1)
Rendahl, Pernilla (1)
Olsson, Stefan, 1965 ... (1)
Leidhammar, Börje, a ... (1)
Höglund, Mats, docen ... (1)
Westberg, Björn (1)
Hambre, Anna-Maria, ... (1)
Schuch, Josef (1)
Staringer, Claus (1)
visa färre...
Lärosäte
Högskolan i Gävle  (137)Ta bort avgränsningen
Örebro universitet (122)
Linköpings universitet (5)
Göteborgs universitet (2)
Uppsala universitet (1)
Jönköping University (1)
visa fler...
Gymnastik- och idrottshögskolan (1)
Linnéuniversitetet (1)
Högskolan i Borås (1)
Högskolan Dalarna (1)
visa färre...
Språk
Svenska (75)
Engelska (54)
Tyska (7)
Koreanska (1)
Forskningsämne (UKÄ/SCB)
Samhällsvetenskap (137)
Medicin och hälsovetenskap (1)

År

Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.

 
pil uppåt Stäng

Kopiera och spara länken för att återkomma till aktuell vy