The bachelor's thesis analysed the environmental impact of the Swedish VAT-reduction on minor repairs of 2017 through integrated quantitative and qualitative analysis.:1. Introduction 2. Theoretical Foundations 2.1. Relevant Concepts 2.2. Economic Theory 2.2.1. Market Mechanism, Market Failure and Externalities 2.2.2. Environmental Policies against Market Failure through Externalities 2.2.3. Rebound Effect 2.3. Swedish VAT Reduction – Economic Point of View 2.4. International Context 3. Quantitative Data Analysis 3.1. Methodology 3.1.1. Difference-in-Differences Approach and Control Group Selection 3.1.2. Statistical Significance of Correlations 3.2. Results 3.2.1. Resource Accounts 3.2.2. Waste 3.2.3. CO2e-Emissions 3.2.4. Circular Economy 3.3. Discussion 3.3.1. Resource Accounts 3.3.2. Waste 3.3.3. CO2e-Emissions 3.3.4. Circular Economy 3.3.5. Summary 4. Qualitative Comparative Literature Analysis 4.1. Methodology 4.2. Results 4.2.1. Observed Effect of VAT-Reduction by Stakeholders 4.2.2. Reasons for low Effect and Barriers 4.2.3. Actions Proposed 4.3. Discussion 5. Conclusion

The collection of taxes is something that affects almost every entity in society and often stir up heated feelings. Recent legislative changes have been made in Sweden to adjust to regulations in the European Union. These changes included the abolishment of mandatory auditing for small companies in 2011, leading to heavy debate regarding its effect on tax reduction. Has tax reduction increased when smaller companies are no longer under as heavy surveillance as in the past or is the effect negligible? This is the question that this thesis is trying to answer, namely: is there a connection between being audited and the level of tax reduction, measured as the effective tax rate, in which small Swedish companies partake in? Most of the previous research in the field is sparse when it comes to the effect this might have in the specific conditions of the Swedish market. These studies have mainly been conducted in an American setting and focuses either on large corporations and their reduction of tax liability or attempt to connect the characteristics of auditors with tax evasion. Some studies have been made in Sweden, dealing briefly with the matter but these studies have bypassed the connection between being audited and the level of tax reduction. With tax authorities trying to find new methods to refine their profiling of companies which reduce their tax liability, the thesis fits in well as an addition to both theory and practice. We have tested this connection by conducting a semi-quasi ex post facto experiment using a dataset containing annual reports from all small companies in the restaurant industry which is seen as the industry in which companies are most prone to tax reduction according to Swedish authorities (Skatteverket, 2014, p. 60-61). The dataset has then been altered in accordance with the studies by (Guenther 2014; Bianchi et al. 2014; Dalbor et al. 2004) which included winsorizing, cropping and removal of missing data. The studies of (Bianchi et al. 2014) and (Dalbor et al. 2004) were also used to form the control variables for the study. After the dataset was deemed fit for testing, STATA was used to statistically test the data. Initial results seemed to indicate that there was a positive significant correlation between being audited and the level of tax reduction of the company. However, the results of the propensity score matching based on company size indicated that the association was heavily reliant upon company size. We thus concluded that we cannot prove a statistically significant relationship between a company being audited and its level of tax reduction in the setting of our study. The implications of this finding are several. It helps to build onto existing knowledge regarding auditing’s effect on taxes paid as well as providing the tax authorities in Sweden with an insight into what indicators to use when streamlining their operations. Furthermore, it may add new arguments to be presented in the debate that has taken place in Sweden over the recent years following the legislative changes.

In 2007, the Swedish payroll tax was reduced for youths in an attempt to suppress the perceived high unemployment among Swedish youths. The reform was rolled back later in 2016. For this period there is a rich supply of publicly available aggregated (macro) data. This thesis aims to examine: first, if the aggregated data is suitable for policy evaluation of the reform, and second, the effects of the reform introduction and repeal. This has been done by using both a conventional fixed effects model and a more unorthodox synthetic control method. Neither of the two methods could show any unbiased and consistent significant result of the treatment effects of the reform. Instead, the results of this thesis suggest that the publicly available aggregated data doesn’t contain enough information to evaluate such reforms.

SyfteSyftet med studien är att beskriva vad för olika typer av skatteregleringar det finns att tillgå för utländska spelare vid spel i Sverige. Vidare kommer studien att undersöka vad effekterna har blivit av intåget av expertskatten inom ishockeyn i Sverige. Frågorna som kommer att besvaras i denna studien är följande:Vilka skatteförmåner tillåter inkomstskattelagen (IL) för utländska ishockeyspelare samt i vilken utsträckning har svenska ishockeyklubbar kunnat dra nytta utav expertskatten när det kommer till utländska spelarrekryteringar? Vilka för- respektive nackdelar har tillämpningen av skattelättnader av utländska ishockeyspelare resulterat i inom ishockeysverige? MetodI denna studien har det tillämpats två olika metoder. Den första är den kvalitativa metoden som har använts framförallt vid intervjuerna som gjordes, men också vid insamling av empiri i böcker och tidskrifter som är relevanta för ämnet. Den andra metoden, är den juridiska metoden även kallad rättsdogmatisk metod. Denna del användes när vi studerade lagar och rättsfall. Det har även använts ett antal olika domar som vi ansåg spelade stor roll för ämnet vi valt. Analys och diskussionFördelarna som kom när expertskatten infördes i Sverige var verkligen en förändring för hela idrottsvärlden. Från 2012 och framåt kunde nu utländska spelare komma till Sverige för att spela ishockey till väldigt fördelaktiga skattereduceringar som svenska spelare inte kunde nyttja. Expertskatten som kom 2012, var nu öppen för fler personkategorier än bara forskare som den ursprungligen skapades för. Professionella idrottare var en av personkategorierna som kunde använda den, och det var inte enbart spelaren själv som tjänade på den. Laget som anställde spelaren i fråga fick också ta del av den skattereducerade anställningen. Slutsatsen har blivit att utländska spelare nu kan komma till Sverige för att spela ishockey till mer fördelaktiga skattesatser. Detta har lett till att fler har valt att komma hit för spel i Sverige vilket i sin tur har lett till att SHL blivit en både starkare och mer attraktiv marknad inom ishockeyn. / AimThe aim with this study is to firstly describe what types of taxes and benefits there are that import players can take advantage of when coming to Sweden to play ice hockey. Furthermore, the study is also aiming to clarify the effects that the application of expert tax has on the ice hockey in Sweden. The questions that we are going to answer are:What tax benefits allows within the Inkomstskattelagen (IL) for import players and to what extension have the Swedish ice hockey clubs been able to benefit from the expert tax when it comes to contract import players to Sweden?What advantages and disadvantages has the application of tax reductions of import players in Sweden resulted in for the Swedish ice hockey organizations?MethodWe have used two different types of methods for this study. First of all, we used a qualitative method when it came to interviews and the empirical study of previously written studies and books that were relevant for this study. The second method is the method of law that we have used when it comes to studying and understanding the many layers of the different laws. We have also included a few legal cases that we find highly interesting for the outcome of this study. Analysis and discussionThe benefits that came when the expert tax entered the Swedish market were really a game changer. From 2012 and forward an import player could come to Sweden and play ice hockey with a tax reduction that Swedish players weren’t allowed to use. The expert tax that came in 2012, was now open for more than just scientists that the law was from the beginning created for. Professional athletes were one of the groups of people that could use it, and not only did the player themselves earn money by using this reduction. The team that hired the players was also allowed to benefit from the tax reduction. The conclusion of this is that more import players now comes to Sweden for a reduced tax benefit. This leads to many more import players that are aiming to come to Sweden and that in return leads to the SHL now becoming even more powerful and attractive in the market of ice hockey.

The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.

A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the Texas Education Service Center Region X area. Forced by the courts, the Texas Legislature was required to fix the Texas school finance system because of a de facto statewide property tax it had created by capping school district’s maintenance & operations tax rate at $1.50. Texas Governor Rick Perry used this opportunity to reduce school district M&O taxes by one-third. The Texas Legislature passed House Bill 1 (2006), the Public School Finance and Property Tax Relief Act, in response to the courts and to address a continuous decline in state funding support for public education. The Public School Finance and Property Tax Relief Act reduced local school districts’ property tax rates and revenue with the assurance that these funds would be exchanged for state aid. Local school property taxes were reduced over two years, 2006–2007 and 2007-2008, by 33%. In order for the State of Texas to meet the state aid funding guarantee from House Bill 1 (2006), each school district was frozen to its 2005–2006 revenue per weighted student, which was called a district’s revenue target. This study examined the impact target revenue has had on these school districts by analyzing and comparing revenues and expenditures prior to and following the law’s implementation. Specifically, changes in per-student revenue, per-student expenditures, and district fund balances were assessed.

The object of this diploma work is comparion of the personal income tax in Czech republic and in Slovakia. I confort the incomes which are subject to taxation, taxable parts, tax reduction, the calculation of income tax. Part of this diploma work is tax reform which is accepted as of January 1, 2008.

Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.

The Swedish government has set a target of achieving 100% renewable electricity production by 2040, and this target is reflected in the solar strategy of the Swedish Energy Agency that states it’s possible that solar electricity may represent 5-10% of the Swedish electricity mix by 2040. It’s not easy for different participants such as individuals, companies, farmers and housing associations to find out the value of solar self-consumption and the value of surplus solar electricity that is fed into the power grid, because there are about 120 electricity trading companies and about 170 electricity grid companies in Sweden. The electricity companies have different tariffs. The purpose of this degree project is to investigate how the value of solar electricity varies depending on which electricity trading company and electricity grid company that different participants such as individuals and companies have, and also to make profitability calculations for different cases concerning five of the major electricity trading companies and electricity grid companies, respectively. Data needed for calculating the value of solar self-consumption and sold surplus electricity are collected from the electricity trading companies and electricity grid companies. Profitability is calculated by using an Excel template from the project ”Capital budget for solar cells”. This degree project shows that the value of solar self-consumption is worth more than the value of sold surplus electricity in all cases, both for individuals and for companies. For the companies, the difference in value between solar self-consumption and sold surplus electricity is much greater than for individuals, because the companies studied in this degree project don’t receive any tax reduction for the surplus electricty that is fed into the power grid. The higher the value of solar self-consumption and sold surplus electricity, the more profitable the solar cell investment becomes. The lower the value of solar self-consumption and sold surplus electricity, the less profitable the solar cell investment becomes. The prerequisites needed to achieve 5-10% of solar electricity in Sweden are strengthening or renewal of the electricity grid, budget support for solar cells, financial support systems, education about the potential for solar electricity and how it works and the willpower among various participants to invest in solar cells.

Denna uppsats lyfter fram betydelsen av ekonomiska incitament för att stimulera återanvändning av byggmaterial i Sverige. Trots att byggindustrin ser fördelarna med återanvändning, visar studien att det saknas tillräckliga ekonomiska incitament för att göra det till en standardpraxis. Genom semistrukturerade intervjuer med representanter från byggindustrin och litteraturstudie, identifierade studien flera hinder som kvalitetsgaranti, byggregler, brist på kunskap och ekonomiska utmaningar. Studiens syfte var att undersöka vilka ekonomiska incitament som kunde främja användningen av återanvända byggmaterial och identifiera potentiella hinder för deras implementering. Resultaten tyder på att det för närvarande saknas direkta ekonomiska incitament som uppmuntrar byggföretag till att återanvända byggmaterial. Flera hinder har identifierats, bland annat utmaningar rörande kvalitetsgarantier, byggregler, brist på kunskap och ekonomiska svårigheter. Studien framhåller också att det krävs mer omfattande politiska och ekonomiska initiativ för att stimulera användningen av återanvända byggmaterial. Uppsatsen bidrar till den befintliga forskningen genom att ge rekommendationer till beslutsfattare och andra aktörer inom byggsektorn som är intresserade av att främja hållbarhet och miljövänliga metoder. Den föreslår att framtida forskning bör inriktas på att utforma och testa specifika ekonomiska incitament för att främja återanvändning av byggmaterial. Av studien framkommer det att byggföretag identifierar en mängd hinder och utmaningar vid återanvändning av byggmaterial. Det framkommer även att det finns en märkbar brist på ekonomiska incitament från staten för att främja användandet av återanvända byggmaterial i byggprojekt. Byggföretagen föreslog olika former av ekonomiska incitament som skulle kunna främja användningen av återanvända byggmaterial, inklusive bidrag, skattelättnader och digitala plattformar. Det fanns även en variation i politiska åsikter gällande idén om att införa ekonomiska incitament för att främja återanvändningen av byggmaterial, med en del som stödde idén och andra som motsatte sig den. / This paper highlights the importance of economic incentives in stimulating the reuse of building materials in Sweden. Although the construction industry recognizes the benefits of reuse, the study shows that there are insufficient economic incentives to make it a standard practice. Through semi-structured interviews with representatives from the construction industry and a literature review, the study identified several barriers such as quality assurance, building regulations, lack of knowledge, and economic challenges.The purpose of the study was to investigate what economic incentives could promote the use of reused building materials and identify potential barriers to their implementation.The findings suggest that there are currently no direct economic incentives that encourage construction companies to reuse building materials. Several obstacles have been identified, including challenges related to quality guarantees, building regulations, lack of knowledge, and economic difficulties. The study also emphasizes that more extensive political and economic initiatives are needed to stimulate the use of reused building materials. The paper contributes to the existing research by providing recommendations to policy makers and other actors in the construction sector who are interested in promoting sustainability and environmentally friendly methods. It suggests that future research should focus on designing and testing specific economic incentives to promote the reuse of building materials. In its conclusions, it emerges that construction companies identify a multitude of obstacles and challenges when reusing building materials. It also appears that there is a noticeable lack of economic incentives from the state to promote the use of reused building materials in construction projects. Construction companies suggested different forms of economic incentives that could promote the use of reused building materials, including grants, tax relief, and digital platforms. There was also a variation in political opinions regarding the idea of introducing economic incentives to promote the reuse of building materials, with some supporting the idea and others opposing it.