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Träfflista för sökning "hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) ;conttype:(refereed);pers:(Kristoffersson Eleonor 1972)"

Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Refereegranskat > Kristoffersson Eleonor 1972

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  • Kristoffersson, Eleonor, 1972- (författare)
  • Value Added Tax as a Legal Transplant
  • 2021
  • Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
  • Tidskriftsartikel (refereegranskat)abstract
    • In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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  • Kellgren, Jan, professor, 1967-, et al. (författare)
  • Balanserade termiska nät och skatterna
  • 2021
  • Ingår i: Svensk skattetidning. - : Norstedts Juridik AB. - 0346-2218. ; :6, s. 551-577
  • Tidskriftsartikel (refereegranskat)
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  • 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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  • 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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