|
|
The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Second edition
Björn Forssén
E-bok. Melker Förlag 2015-10-21.
ISBN 9789176152003
|
|
|
Hitta bokens lägsta pris
|
Förlagets beskrivning
The Entrepreneur and the Making of Tax Laws - A Swedish Experience of the EU law: Second edition concerns fiscal sociology aspects on the making of tax laws. It"s a new branch within the field of fiscal sociology concerning certain aspects on the making of tax laws (first presented in this book"s first edition). It forms a bridge between fiscal sociology aspects in the broader sense, i.e. regarding aspects of economics and sociology on fiscal sociology. The book consists of five parts, A-E: - Part A concerns systematic questions on the making of tax laws from the perspective of the entrepreneur and how the legislator"s intentions of taxation are conveyed by the texts; - Part B concerns communication distortions mainly due to poor texts, with focus set on the use of the concept tax liable in the Swedish Value Added Tax Act1994 insome instances where the EU"s VAT Directive (2006/112/EC) instead contains the concept taxable person; and - Part C is about consequences thereof for the entrepreneur mainly concerning charges of tax surcharge and tax fraud. - There"s also an Epilogue tying together parts A-C. - Parts A-C are the basis of the book. In this second edition there are also parts D and E which refer on several occasions to parts A-C, where Part D mainly refers to Part B. - Part D adds linguistics and pedagogy aspects on the subject of the making of tax laws by putting it into a context of the use of language in law in general. Thus, Part D sets the focus more on the language issue itself than on imperfections in the system which is supposed to convey the legislator"s intentions with tax rules. - Part E contains some suggestions on research about fiscal sociology in the initially mentioned broader senses that might be influenced by the experiences from parts A-D. Parts A-C, can be read separately with regard of their various mentioned themes. Before reading parts D and E the author advise reading at least Part B and the Epilogue to parts A-C. Published 2015-10-16, 236 pages. Mr. Björn Forssén is a Swedish Doctor of Laws. For more info about this book and other books on Pedagogiskt Forum Skatt (Pedagogy Forum Tax), see www.forssen.com
Fler böcker av Björn Forssén
Liknande böcker
Recensioner
Den här boken har tyvärr inte några recensioner ännu. Om du redan läst boken, skriv en recension!
Recensera boken
Skriv en recension och dela dina åsikter med andra. Försök att fokusera på bokens innehåll. Läs våra instruktioner för mer information.
The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Second edition
Bokrecensioner » The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Second edition
|
|
|
|
|
|
|