Inom EU har det sedan länge funnits en strävan att harmonisera skattesatser gällande moms mellan medlemsländerna. För 2015 har en ny momsregel trätt i kraft med syftet att långsiktigt skapa en mer rättvis konkurrens på marknaden inom EU. Motivet bakom regeln bottnar i s.k. strategisk momsplacering, vilket många storföretag inom IT ägnat sig åt. Företag har lokaliserat försäljningsverksamheter i länder där momssatserna varit väldigt låga och därmed kraftigt kunnat hålla nere skatteinbetalningarna. Med den nya regeln förändras regelverket gällande inbetalning av moms vid försäljning av elektroniska varor och tjänster till privatpersoner. Vid fortsatt försäljning av dessa varor ska moms betalas in till det land där konsumenten är bosatt. Den här studien har utifrån statistisk sekundärdata av omsättningsnivåer för relevant bransch, sökt finna ett samband mellan omsättning och valda variabler utifrån premisserna för den nya momsregeln. Detta har genomförts för ett urval av Europeiska länder. De mest framhävande analyserna har berört momssatsernas påverkan på dessa omsättningsnivåer. En tydlig ståndpunkt bakom motivet för den nya momslagen är att företagens lokaliseringsbeslut tidigare bestämts utefter momssatser. Med hjälp av ekonometrisk teori och regressionsanalyser har detta påstående försökts bemötas på bästa möjliga sätt. Resultaten från denna studie pekar på att ett sådant samband funnits. Lokaliseringsbeslut för företag som säljer ovannämnda varor och tjänster har påverkats av momssatser. Motivet bakom regeln går att styrka utifrån resultaten av denna studie. Samtliga omsättningsnivåer för undersökta länder har uppvisat ett statistiskt signifikant beroende av momssatser för undersökta perioder. / For a long time there has been an ambition to harmonize VAT rates among the member states within the EU. In 2015, a new VAT rule was introduced in order to realize this ambition and create a fairer competition within the market of EU. This new rule has been introduced due to strategically decisions made by companies dealing with VAT. Sales activities of larger corporations have been located in countries within the EU where the VAT rates have been very low, and thereby been able to pay low taxes. Along with the new VAT rule, the rules of payment with VAT concerning sales of electronic goods and services to individuals will change. VAT due to sales activities of these goods will be paid to the country of the consumer. This study has by statistical secondary data of relevant business tried to find a connection of the premises of this new VAT rule and turnover levels by a selection of European countries. Analyzes which concerns VAT, especially VAT rates in the different countries has been of major interest to analyze in this study. The new rule clearly state that corporation selling electronic goods today decide the location of sales activities with respect to VAT rates, and in this study that statement has been investigated with help of econometrical theory and regression analysis. The results of this study did indicate that such a link exists. The location decisions made by these companies are determined along with VAT rates. Therefore the motive behind the rule is justified based on the results of this study. The turnover levels for each country have all shown a statistically significant dependent of VAT rates for the investigated time periods.

When looking at shopping online there is a large amount of waste and mass consumption associated with it, therefore the topic of sustainability within e-commerce is a rising. There is research within shopping more sustainably for fashion and beauty, however there is a gap in the market when looking at the electronic goods sector. This thesis aims to add to the existing literature by showing shopping platforms how consumers interact with different sustainability indicators and whether they understand the value of sustainability indicators when looking at electronic goods. Thus, the purpose is to understand further the potential for shopping platforms to change the way consumers shop when given the opportunity to see sustainability indicators that are checked externally, in the electronic industry. An online survey took place to ask 160 respondents their opinions on sustainability and electronic e-commerce. The results showed that both social and environmental indicators were important. However, the working conditions of workers ranked higher than issues such as female-owned businesses, whereas environmental indicators were closer in their rankings. Furthermore, the results highlighted that the importance is not as much on whether the indicators are rankings or stand-alone indicators, but more that they are validated and transparent. People want to shop more sustainably and therefore if the information from this thesis is used by shopping platforms to showcase what companies do to be more sustainable, the hope it that brands will start to make those changes too.