Made available in DSpace on 2015-12-03T18:35:00Z (GMT). No. of bitstreams: 1 Carlos Maciel Stieg.pdf: 359721 bytes, checksum: d66887e8234ab7bb572c83330c551e4d (MD5) Previous issue date: 2009-03-02 / Since its launch, PROUNI has revealed the perceptions of many representatives in society, but not the most important ones - the administrators of the private colleges. This research tries to identify and analyze what are their perceptions of these administrators in S??o Paulo city about the inclusion in the program. Because when included in the program the colleges have some taxes exceptions and this may provide more profit. Another point is that they can reduce the empty places, and socially, provide access to college to low income people. To achieve the objectives first it was made an exploratory study through bibliographic revision and documental research in the legislation about this subject to promote the theoretical basis on this theme. The second part was an interview with the administrators - rectors, administrative pro-rectors and controllers - of three colleges. The obtained data were classified in four analysis blocks and evaluated by the content analysis's technique, trying to identify agreements and disagreements in the perceptions in the interviewed people's statements. It could find that to the administrators, PROUNI is a government's program to send students of low income to private colleges, while they concede scholarships and receive some taxes exceptions and help when renewing their philanthropic and public utility certificates. It was verified that the perception of the rectors about PROUNI is deeper, more philosophic, while the administrative pro-rectors ideas are related to financial aspects and, controllers perceptions are related to the operational aspect, it means, how operate its functioning. Based on this facts, it is concluded that the perception of the administrators interviewed about PROUNI is incomplete, as each one tried to know aspects with relation to his or her area and not about everything. / Desde antes do seu lan??amento, o PROUNI vem revelando as percep????es de v??rios representantes da sociedade, mas n??o dos principais envolvidos - os gestores das IES privadas. Esta pesquisa buscou identificar e analisar qual ?? a percep????o destes gestores, na cidade de S??o Paulo, quanto ?? ades??o a este programa. Ao aderir ao PROUNI, as IES recebem isen????es de alguns tributos, o que poderia proporcionar maiores lucros. Outro fator refere-se a uma poss??vel redu????o de vagas ociosas e, socialmente, proporciona o acesso ?? educa????o superior privada ?? popula????o de baixa renda. Para atingir o objetivo deste trabalho, foi utilizado, em uma primeira etapa, o estudo explorat??rio atrav??s da revis??o bibliogr??fica e pesquisa documental da legisla????o concernente ao assunto, com a finalidade de promover a fundamenta????o te??rica do tema proposto. Na segunda etapa foi realizada uma pesquisa de campo junto a gestores acad??micos - reitores, pr??-reitores administrativos e controllers - de tr??s IES, a partir de um roteiro de entrevista. Os dados obtidos foram classificados em quatro blocos de an??lise e avaliados com a t??cnica de An??lise de Conte??do, buscando identificar converg??ncias e diverg??ncias nas percep????es dos sujeitos entrevistados. Constatou-se que, para os referidos gestores, o PROUNI ?? um programa social criado pelo Governo Federal para inserir estudantes de baixa renda em IES privadas, onde estas concedem bolsas de estudo e, em troca, recebem do governo isen????es de alguns tributos, al??m de tamb??m auxiliar-lhes no processo de renova????o de seus certificados de filantropia e utilidade p??blica. Verificou-se que a percep????o dos reitores sobre o PROUNI tem um car??ter mais amplo, mais filos??fico, enquanto a percep????o dos pr??-reitores administrativos est?? mais voltada a aspectos financeiros e, a percep????o dos controllers, relaciona-se com o aspecto operacional, isto ??, como operacionalizar seu funcionamento. Diante de tais fatos, concluiu-se que a percep????o dos gestores pesquisados quanto ?? ades??o ao PROUNI ?? fragmentada, onde cada um buscou conhecer os aspectos relacionados ?? sua ??rea de atua????o e n??o ao todo

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-11T13:21:12Z No. of bitstreams: 1 Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5) / Made available in DSpace on 2018-12-11T13:21:12Z (GMT). No. of bitstreams: 1 Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5) Previous issue date: 2018-08-22 / The present work intends to investigate the standard of incidence of rural territorial tax, exemption and instrumental duties. To do so, we first draw the method used for the elaboration of the work, as that of semantic logical constructivism, we establish premises and clarify fundamental concepts defining them. We address the criteria of the tax incidence rule-array, delving deeper into its general theory to apply to the construction of the rule-array of tax incidence of the rural territorial tax. When constructing this norm of behavior, we have made a split between the fiscal and extra-fiscal rules, in order to analyze carefully all its structure. We find a very complex tax, in the construction of all its criteria from the antecedent of the norm, which are: material (concept of property and rural property), spatial (between destination and location) and temporal, as well as (passive and active) (quantitative or not) and quantitative (exemption, non-incidence, principle of contributory capacity, isonomy, non-confiscation). The division of the norm of behavior allowed us to verify the strict relation of the extrafiscal tax rate with the materiality that authorizes it, what is the exercise of the social function. The analysis of the exemption rules led us to also investigate the institute of non-incidence and its application in this tax, as well as to observe its structure as a standard of structure. The duties of presenting the ADA, CAR, and registering the legal reserve in enrollment, instigated us to classify them as instrumental duties of the exemption rules, which had repercussions in the analysis of the imposed sanction. We conclude with the analysis of some practical cases, such as the incidence of ITR in the areas of mineral exploration, landfill and embargoed for any activity by competent agent. To conclude we made our final considerations exploring the main constructions realized on the subject / O presente trabalho foi realizado com intuito de investigar a norma de incidência do imposto territorial rural, de isenção e dos deveres instrumentais. Primeiramente foi traçado o método utilizado para a elaboração do trabalho – o constructivismo-lógico semântico – firmadas premissas e esclarecidos conceitos fundamentais. Foram abordados os critérios da regra-matriz de incidência tributária, com aprofundamento na sua teoria geral para aplicação à construção da regra-matriz de incidência tributária do imposto territorial rural. Quando da construção dessa norma de comportamento, foi feita uma cisão entre a norma fiscal e extrafiscal pra a análise cuidadosa de toda sua estrutura. Ao longo da pesquisa, foi descoberto um tributo muito complexo, na construção de todos os seus critérios, desde os do antecedente da norma, quais sejam: material (conceito de propriedade e de imóvel rural), espacial (entre a destinação e a localização) e temporal, como também os do consequente da norma: pessoal (sujeição passiva e ativa (parafiscalidade ou não) e quantitativo (isenção, não incidência, princípio da capacidade contributiva, isonomia, não confisco). A cisão da norma de comportamento permitiu verificar a estrita relação da alíquota extrafiscal com a materialidade que lhe autoriza, qual seja o exercício da função social. A análise das normas de isenção levou a pesquisa a investigar também o instituto da não incidência e sua aplicação neste imposto, além de observar sua estrutura como norma de estrutura. Os deveres da apresentação do ADA, CAR, e averbação da reserva legal na matrícula, instigou esta investigação a classificá-los como deveres instrumentais das normas isentivas, o que repercutiu na análise da sanção imposta. Ao final, são analisados alguns casos práticos, como a incidência do ITR nas áreas de exploração mineral, de aterro sanitário e embargadas para qualquer atividade por agente competente. Para concluir, a dissertação traz nossas considerações finais explorando as principais construções realizadas sobre o tema

Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estudo de caso confirmaram que há uma relação direta entre a desoneração da folha de pagamento e o grau de alavancagem operacional de uma empresa. A interpretação dos dados sugere que para uma melhor eficiência dos incentivos fiscais, estes devem alterar o comportamento dos custos e despesas fixas para variáveis, diminuindo assim a exposição ao risco operacional da empresa. / Tax incentives granted by public entities to domestic companies tend to raise more interest of extensive studies in relation to its impact within organizations. This research aims to analyze the effects of tax incentives, specifically, the payroll tax exemption established by the \"Plano Brasil Maior\" of the Brazilian Federal Government in 2011, on the degree of operating leverage of a Brazilian start-up company. The research was conducted through a case study of a start-up company operating in Brazil in the technology sector since 2011. The analysis of the case study confirmed that there is a direct relation between the payroll tax exemptions and the degree of operating leverage of a business. The interpretation of the case suggests that, for a more efficiency of the tax incentives, the incentive must directly modify the fixed and variable costs and therefore reducing the company\'s exposure to operational risk

A Constituição Federal determina a imunidade de receitas decorrentes de exportação em relação às Contribuições Sociais. Entretanto, a Receita Federal do Brasil defende o entendimento de que essa imunidade, para fins da Contribuição Previdenciária Patronal, somente se aplica às exportações realizadas de forma direta, sem quaisquer intermediários, conforme a Instrução Normativa nº 971/09. Essa interpretação prejudica mais sensivelmente as pequenas empresas, que, por questões fáticas, são mais dependentes das trading companies para comercializarem os seus produtos no mercado externo. Analisando as prescrições constitucionais relativas à questão, bem como os fundamentos desses benefícios fiscais, conclui-se que as restrições ao aproveitamento da imunidade ofendem tanto as prescrições constitucionais relativas à imunidade tributária, que jamais diferenciam as modalidades de exportação, quanto a exigência também constitucional de tratamento jurídico favorecido aos pequenos empreendimentos. Analisando-se outros tributos, constata-se a tendência uniforme em se conferir o mesmo tratamento tanto para a exportação direta quanto para a indireta, de forma que o atual tratamento em relação à Contribuição Previdenciária Patronal se mostra equivocado. / The Federal Constitution determines the exemption of export revenues regarding the Social Security Contributions. However, Brazilian Federal Tax Administration advocates that this exemption in what concerns the Employer Social Security Contribution is only applicable to direct exports, without any intermediaries, in accordance to Regulation nº 971/09. This point of view onerates small business more significantly, which, by factual reasons, are the most dependant of trading companies to sell their goods in the international market. Analyzing the constitutional prescriptions concerning this matters, as well as the basis of these tax favors, it is concluded that the restrictions on the use of the exemption offends not only the constitutional prescriptions regarding the tax exemption, which never differentiate direct export from indirect export, but also the constitutional demand of the favored legal treatmant of small firms. By analyzing other taxes it is possible to note an uniform tendency of treating both direct and indirect exports equally, so that the present treatment regarding the Employer Social Security Contribution is inadequate.

租稅的徵免之於大眾傳播媒體，正如載舟之水，亦能覆舟。在現代民主社會，各國政府為了鼓勵民眾消費大眾傳播媒體產出，扶助媒體發展，莫不以營業稅免稅為手段，介入媒介經濟。值此之際，如何讓營業稅的徵免能夠恰如其份地達成目標，又不至於對新聞自由造成妨害，則是一個傳播法律研究上饒富趣味的問題。大眾傳播媒體營業稅徵免並不是單一的法律問題，也不能獨立於媒體所處的社會、政治、經濟環境來觀察。尤其在媒體免稅的理由及目的的研究上，必須結合傳播理論、經濟學以及財政學，以鋪陳出媒體免稅之基礎理論。簡言之，大眾傳播媒體營業稅免稅之理由是因為媒體具有外部利益，因此具有營業稅免稅之必要，其目的在於減輕閱聽人的租稅負擔。至於在免稅的範圍上，因為媒體市場具有「雙元產品市場」的性質，則必須釐清免稅之範圍應當與媒體與閱聽人直接發生對價關係的項目為限，並不及於廣告及其他營業項目。在營業稅法討論上，則分別以法意解釋，目的解釋、合憲解釋與比較解釋，探討現行法律中有關媒體營業稅徵免的目的、範圍及階段之規定是否妥適。透過法意解釋，可以發現過去立法者與稅務機關並未認清媒體免稅之目的。所以在進行營業稅法之解釋上，應特重目的解釋，方不至在解釋上發生混淆。我國憲法揭示之「租稅法律主義」以及憲法基本權限制，都是媒體營業稅徵免法律不得牴觸者。除了透過上述解釋方法外，為求全面性檢討我國現行法免稅範圍的妥當性，以及對傳播新科技的適應，尚透過法律比較解釋，比較美國、英國、德國以及法國之媒介制度以及租稅法規，以求瞭解大眾傳播媒體營業稅徵免法制的全貌。

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today’s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints. The definition of such contracts is corresponding in Sweden and England as contracts containing in advance standardised terms with an aim to be used similarly in contract situations with most clients or customers. As the usage of standard form contracts increased, the number of unfair contract terms also enhanced. Therefore, the legislative powers in Sweden and England realised that the rules concerning the freedom of contract had to be restricted and governed. As a result, the legislative powers introduced an open control device through statutory control. This was done in Sweden in 1976 with the enforcement of Section 36 of the Contracts Act, and in England the year after when UCTA came into force. The statutory control in both Sweden and England makes it possible to appraise the fairness of exemption clauses. The statutory control is not identical in the two states. UCTA only concerns exclusion clauses and limitation clauses regarding contract terms and non-contractual notices. In Sweden, on the other hand, there is a general doctrine of unfairness and Section 36 of the Contracts Act can set aside all kinds of agreements. The statutory control is complemented by indirect means of controlling the content of a contract through non statutory methods. The non statutory methods are concerned with the incorporation, interpretation and construction of clauses in a contract. To be valid and for a party to be able to rely on a term it must have been incorporated into the contract. The rules concerning the interpretation of standard form contracts and exclusion clauses are also of great importance. In both states the approach held is that the statutory control should be used preferably over the indirect control means, though the indirect means still has a prominent role in England through common law. Both England and Sweden agree on that the weaker party in a contract situation is in a greater need of protection by the rules of law in unfair contract situations. However unfairness can only arise if the superior party has wrongfully used the exclusion clause. Our study shows the differences between Swedish and English contract law that can result in difficulties in the harmonisation process. These differences concern the test of reasonableness of exemption clauses, the doctrine of good faith, the legal effects and to what extent the indirect means of control should be applied. The Swedish test of reasonableness may include all relevant circumstances irrespective of the time of their occurrence, before or after the entry of the contract. The courts in England are limited to circumstances that have occurred before the closure of the contract. Section 36 of the Swedish Contracts Act includes a general rule of unfairness applicable to all kinds of contract terms. The rule of unfairness in the UCTA on the other hand, is only applicable to exemption clauses and indemnity clauses and there is no general rule of unfairness in English contract law. Instead the courts rely on indirect means of control, which therefore is of greater importance in English contract law. Finally, adjustments of unfair exemption clauses has a significant role in Swedish contract law, in contrast to English contract law where any adjustment is regarded as an intrusion of the freedom of contract. To endorse one of the most important aims of the EU; a well working inner market, discussions commenced in 2001. The discussions concerned the harmonisation of the contract law within the union. The questions that arose were whether or not it was possible at all to form a European common contract law and if so, what the effects would be. An action plan was developed by the Commission and today both the EU Parliament and the Council are positive in regard to the continuing work with a reference frame. The Commission aims to pass the reference frame in 2009. Since the EU member states are diverse and have different legal systems a harmonisation of the contract law could cause difficulties. There are differences concerning legal traditions and legal values, hence the legal expertise in Europe is divided in the harmonisation question. The following study aims to analyse the existing rules of law in Sweden and England representing two diverse legal systems existing in Europe; civil law and common law. The focus of this study regards the control of exclusion clauses in standard form contracts in both legal systems. The comparison will then be used to analyse the fundamental question if the harmonisation of contract law in the EU is feasible. Specific areas within the contract law have already been harmonised, which shows a possibility to coordinate common law and civil law. Directive 93/13/EEC on Unfair Terms in Consumer Contracts is one example of harmonised contract law in the EU and the principles in PECL is another example which shows that it is possible to coordinate common law and civil law. A harmonisation of the contract law will probably promote the commerce within the union and be the next step towards one of the most prominent goals of the EU, namely a well functioning common market. However, our study shows that the differences between national legislation and the differences between the legal traditions within the EU are not insignificant and a harmonisation will probably not be enforced without difficulties.

Huvudprincipen i svensk skattelagstiftning är att juridiska personer är obegränsat skattskyldiga, d.v.s. skattskyldig för alla sina inkomster. Undantagsregler har dock införts i lagstiftningen för att begränsa inkomstskattskyldigheten och för detta krävs att man lever upp till vissa förutbestämda kriterier som innebär att man genomför verksamhet av allmännyttig karaktär. De skattesubjekt som i första hand kommer ifråga för skattebefrielse är stiftelser, ideella föreningar, registrerade trossamfund och vissa andra juridiska personer. Skattebefrielse kan medges utifrån lite olika grunder och vid sidan om de generella bestämmelserna som gäller för stiftelser, ideella föreningar m.fl. som bedriver allmännyttig verksamhet kan skattebefrielse också beviljas med tillämpning av olika undantagsregler som införts i skattelagstiftningen. Dessa bestämmelser kan medföra att även andra juridiska personer har rätt till skattebefrielse när man verkar för ett allmännyttigt ändamål. Bestämmelserna är tillämpliga för en heterogen grupp av olika juridiska personer såsom olika sjukvårdsinrättningar, allmänna undervisningsverk m.fl. och även olika namngivna subjekt ingår. Uppräkningen benämns den s.k. katalogen. Ett av de områden som kan anses som allmännyttigt är när man bedriver något slag av utbildning och vanligtvis sker detta inom ramen för det offentliga utbildningsväsendet. När utbildningen bedrivs i offentlig regi är denna från början skattebefriad. Utbildning genomförs också av andra institutioner och vanligt är att t.ex. ett aktiebolag, en ekonomisk förening eller någon annan juridisk person driver skola, en s.k. fristående skola. Ur ett neutralitets- och likabehandlingsperspektiv är det intressant att fråga sig på vilka grunder skattebefrielse kan medges när man bedriver undervisning eller utbildning och det är syftet med denna uppsats. Fokus läggs på vad som gäller för en fristående skola som drivs i ideell föreningsform där jag ska försöka redogöra för alla de olika villkor som gäller. Eftersom bestämmelserna ofta är otydliga och svårtolkade kräver detta en genomgång av förarbete, litteratur och rättspraxis. Skattebefrielsen är omgärdad av många olika villkor och för att klara ut hur beskattning kan ske måste också en rad andra frågeställningar besvaras, både av civilrättslig och av förvaltningsrättslig karaktär. Även dessa olika förutsättningar undersöks. Som nämnts finns vid sidan av de generella bestämmelserna om skattebefrielse även möjlighet för en ideell förening som bedriver skola att få befrielse som ett katalogsubjekt, ett av de subjekt som ingår i den s.k. katalogen. Innebörden av detta är att den ideella föreningen inte söker skattebefrielse i egenskap av sin rätta driftsform utan som ett allmänt undervisningsverk. Villkoren för skattebefrielse för en ideell förening och ett allmänt undervisningsverk utgår delvis utifrån lite olika grunder och även dessa undersöks och hur skillnaderna kan påverka vid beskattning. En stor och viktig fråga är också hur bestämmelserna tillämpas i praktiken, d.v.s. hur ser rättstillämpningen ut. Regelverket som styr skattebefrielsen är som sagt ganska diffust och otydligt och många av bestämmelserna måste tolkas ur rättspraxis. I uppsatsen undersöker jag ett antal rättsfall och försöker visa på hur våra domstolar tillämpar bestämmelserna, vilka fallgropar som finns och hur följsamheten mot bestämmelserna ser ut m.m.

Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development.        Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited.                       As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding.  When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations.            According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan                 Better relation with creditors, investors and suppliers   In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.

Stränder och strandnära områden utgör i många avseenden en värdefull miljö som i Sverige skyddas tack vare vår strandskyddslagstiftning. Strandskyddslagstiftningen är en naturvårdsföreskrift som syftar till att trygga allmänhetens tillgång till stränder och bevara goda livsvillkor för växt- och djurlivet. Skyddet är generellt, dvs gäller alla stränder i Sverige och innebär bl a ett förbud mot uppförande av ny bebyggelse. Fastighetsbildning inom strandskyddat område utgör en åtgärd där hänsyn måste tas till strandskyddsbestämmelserna. Åtgärden kräver en bedömning där förrättningslantmätaren, efter vederbörligt samråd med kommunen eller länsstyrelsen, avgör om strandskyddets syfte motverkas eller inte. Kort sagt, följderna för ett strandskyddat område vid fastighetsbildning grundas på en enskild bedömning där Lantmäteriet är beslutande myndighet. Examensarbetet syftar till att undersöka och analysera fastighetsbildning inom strandskyddat område. Målet är att ge förslag på hur Lantmäteriets arbetet vid fastighetsbildning inom strandskyddat område kan förbättras.   För att uppnå studiens syfte genomfördes en grundlig litteraturstudie som främst fokuserade på att studera den svenska strandskyddslagstiftningen. Dessutom genomfördes en kvalitativ analys där genomförda lantmäteriförrättningar, från två kommuner, granskades. Resultaten från de kvalitativa studierna sammanställdes i en jämförelseanalys för att visa på skillnader och likheter vid fastighetsbildning inom de utvalda kommunerna. Litteraturen bekräftar bl a att fastighetsbildning inom strandskyddat område initialt innebär en bedömning från förrättningslantmätaren, efter vederbörligt samråd med kommunen eller länsstyrelsen, vad gäller om strandskyddets syfte motverkas eller inte. De kvalitativa analyserna redovisar att den angivna arbetsgången enligt litteraturen inte alltid tillämpas i praktiken.  Jämförelseanalysen visar att fastighetsbildning inom strandskyddat område på vissa sätt skiljer sig mellan de studerade kommunerna. Fastighetsbildning inom strandskyddat område är ett komplext förfarande som kräver ett väl fungerande system där tolkningsutrymmet för lagstiftningen är mycket begränsad och där risken att strandskyddet försummas minimeras. Ett förslag som bör leda till förbättringar av arbetet är främst ökad kunskap bland förrättningslantmätare. / Shores and coastal areas are in many respects valuable environments which in Sweden are protected thanks to our shore protection provisions. The shore protection provisions are conservation regulations aimed at ensuring public access to shores and preserve good living conditions for flora and fauna. The protection is general which means it applies to all shores in Sweden and includes e.g. a ban for construction of new buildings. Registration of property within shore protected areas is a measure which must consider the shore protection provisions. The measure requires an assessment by a cadastral surveyor, after consultation with the municipality or the county administrative board, to determine whether the aims of the shore protection are countered or not. In short, the consequences of a shore protected area when registration of property is being completed, is based on an individual assessment where Lantmäteriet (the Swedish mapping, cadastral and land registration authority) is the decision-making authority. The thesis aims to examine and analyze registration of property within shore protected areas. The goal is to make suggestions on how Lantmäteriet can improve their work when registration of property is being completed within shore protected areas. To achieve the purpose of the study a thorough literature review was conducted that primarily focused on studying the Swedish shore protection provisions. In addition, a qualitative analysis was performed, where completed cadastral procedures from two municipalities were reviewed. The results of the qualitative studies were compiled in a comparative analysis to show the differences and similarities in registration of property within the selected municipalities. The literature confirms, among other things, that registration of property in shore protected areas initially involves an evaluation by the cadastral surveyor. The qualitative analysis shows that the specified workflow in the literature is not always applied in practice. The comparative analysis show that registration of property within shore protected areas differ in some ways in the studied municipalities. Registration of property in shore protected areas is a complex procedure which requires a well functioning system where interpretation of the legislation is very limited and where the risk of the shore protection being neglected is minimized. A proposal that should lead to improvements of the work is mainly increased knowledge among cadastral surveyors.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.