Are there any limits to the tax-imposing powers of governments? One answer is to look for constitutional rules that are implied by democracy itself. For instance, the case for budgetary regulation could be extended to ban taxes that threaten economic growth and hence long-term public spending. A more fundamental question is whether might is right, i.e. if there is a "political obligation". Three fallacies are discussed; that people have a right to tax themselves, that majorities are always right and that individuals can't claim rights against the government. The conclusion is that the only philosophically sound ground for taxation seems to be consent by the individual. This is a line of reasoning that is more or less absent in the Swedish l...
The OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit...
The international tax law system has for a long time been defined by its prevention of double taxati...
När den europeiska konventionen angående skydd för de mänskliga rättig-heterna och grundläggande fri...
This paper has two ambitions that both stem from the question: can government conveyance of a virtuo...
If a Member State in the European Union design an income tax law rule in such a way so that the curr...
Covert benefits is a topic that has been a subject of discussion in tax law for a long time and it i...
It has been argued that multinational corporations benefit from impunity when it comes to human righ...
In cases where inaccurate information has been sent to tax authorities, the responsible person is ri...
Swedish authorities procured in 2012 for billions of USD. Utilizing public procurement as a way to s...
The leisure sector, for example sports and games, has witnessed a tremendous expansion between 1960 ...
Inheritance is normally distributed to the heirs, but during the 20th century the state claimed a sh...
It is being said that politicians are carriers of thoughts and ideas of what is identified as a prob...
Allemansrätten finns idag inskriven i Grundlagen och nämns även i Miljöbalken utan att definieras. L...
Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare ...
SKV and Tullverket have several important tools and methods available in each activity to ensure tha...
The OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit...
The international tax law system has for a long time been defined by its prevention of double taxati...
När den europeiska konventionen angående skydd för de mänskliga rättig-heterna och grundläggande fri...
This paper has two ambitions that both stem from the question: can government conveyance of a virtuo...
If a Member State in the European Union design an income tax law rule in such a way so that the curr...
Covert benefits is a topic that has been a subject of discussion in tax law for a long time and it i...
It has been argued that multinational corporations benefit from impunity when it comes to human righ...
In cases where inaccurate information has been sent to tax authorities, the responsible person is ri...
Swedish authorities procured in 2012 for billions of USD. Utilizing public procurement as a way to s...
The leisure sector, for example sports and games, has witnessed a tremendous expansion between 1960 ...
Inheritance is normally distributed to the heirs, but during the 20th century the state claimed a sh...
It is being said that politicians are carriers of thoughts and ideas of what is identified as a prob...
Allemansrätten finns idag inskriven i Grundlagen och nämns även i Miljöbalken utan att definieras. L...
Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare ...
SKV and Tullverket have several important tools and methods available in each activity to ensure tha...
The OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit...
The international tax law system has for a long time been defined by its prevention of double taxati...
När den europeiska konventionen angående skydd för de mänskliga rättig-heterna och grundläggande fri...