The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Third edition PDF

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BESKRIVNING
The Entrepreneur and the Making of Tax Laws - A Swedish Experience of the EU law: Third edition concerns fiscal sociology aspects on The Making of Tax Laws (not to be confused with the making of tax law). It"s a new branch within the field of fiscal sociology concerning certain aspects on The Making of Tax Laws (previously presented in this book"s first and second editions). 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. In this third edition there"s an annex added, concerning Part D. Thereby you have an example of empirical studies of law and language issues concerning the process of The Making of Tax Laws, namely regarding whether that process is functioning with respect of making Swedish national VAT rules that correspond with the rules of the VAT Directive (2006/112/EC). This study, presented in the book as Annex No. 1 to Part D, is a reproduction of the book Law and language: Words and context in Swedish and EU tax laws, published in April 2017, which in its turn is the summary and concluding viewpoints from Ord och kontext i EU-skatterätten: En analys av svensk moms i ett law and language-perspektiv - published in 2016. Annex No. 1 to Part D makes a completion of the previously presented law and language perspective on the process of The Making of Tax Laws by the presentation of the summary and concluding viewpoints from the mentioned empirical study of words and context in Swedish and EU tax laws and by in the annex also commenting it in relation to some questions from Part A, namely concerning suggestions about systematic aspects on the process of The Making of Tax Laws. By Annex No. 1 to Part D is also mentioned something about the continuation of the author"s research project, where he comments planned analyses of method issues, with respect of Part D, and of the use of tax revenues, with respect of Part E. The five parts of this book, A-E, contain the following: -Part A concerns systematic issues 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 how communication distortions may occur thereby, mainly due to poor texts being made by the legislator; and -Part C is about consequences thereof for the entrepreneur, mainly concerning charges of tax surcharge and tax fraud. An Epilogue ties together parts A-C. -Part D concerns the language issue itself causing such communication distortions. Now there"s also, as mentioned, Annex No. 1 to Part D. -Part E is about planned empirical studies of the use of tax revenues, which might lead to studies - with regard of Part D - about methods for discovering communication distortions in the process of The Making of Tax Laws. 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

INFORMATION

DIMENSIONERA: 5,96 MB

FILNAMN: The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Third edition.pdf

ISBN: 9789176152300

UTGIVNINGSDATUM: 2017-04-11

The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Third edition är en bra bok. Den här boken skrevs av författaren Björn Forssén. På vår hemsida skopia.it kan du läsa boken The Entrepreneur and the Making of Tax Laws ? A Swedish Experience of the EU law: Third edition online.
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