Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-07T12:02:14Z No. of bitstreams: 1 Adriano Perin_.pdf: 3224127 bytes, checksum: b72439ae1e819fdfb1006a14c16d100a (MD5) / Made available in DSpace on 2017-06-07T12:02:14Z (GMT). No. of bitstreams: 1 Adriano Perin_.pdf: 3224127 bytes, checksum: b72439ae1e819fdfb1006a14c16d100a (MD5) Previous issue date: 2017-02-28 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho apresenta uma reconstrução e uma defesa do pensamento crítico-transcendental kantiano no que concerne ao problema do sistema da razão. Sustenta-se a tese de que a consideração kantiana do problema do sistema se fundamenta na autossuficiência dos domínios teórico e prático da razão. Garante-se, para tal, que essa consideração parte da certeza da necessidade de um método próprio para a filosofia em relação à matemática e culmina na justificação crítica do mesmo método enquanto sintético a priori. Assegura-se, outrossim, que a posição kantiana mantém a sua singularidade ao conceber as determinações teórica e prática da razão ambas como ativas e determinantes em seus domínios próprios de atuação. A estrutura da tese é amparada por quatro momentos na argumentação do trabalho. Inicialmente, pondera-se a (in)dependência de justificação da filosofia em relação à matemática no pensamento de Leibniz, Wolff e na posição de Kant da década de 1750. Num segundo momento, considera-se a defesa kantiana, na década de 1760, do método da filosofia enquanto analítico, e a retomada dessa posição, na década de 1770. Num terceiro momento, apresenta-se a justificação crítica do método da filosofia enquanto sintético a priori no empreendimento da dedução das categorias. Num quarto e último momento, por fim, atende-se especificamente à consideração do problema do sistema nas décadas de 1780 e 1790. Apresenta-se, como resultado desses quatro momentos da investigação, a conclusão de que a abordagem do problema do sistema deixa-se ler, na própria formulação kantiana, como um “sistema da Crítica”. Fórmula essa que representa uma filosofia que, desde que estruturada enquanto Weltbegriff, nutre-se da positividade das determinações teórica e prática da razão e, para tal, é justamente resultante da observância de um plano concebido segundo o seu Schulbegriff. / This PhD research presents a reconstruction and a defense of Kant’s critical-transcendental philosophy concerning the problem of the system of reason. The thesis presented here sustains that Kant’s approach to the problem is grounded on the self-sufficiency of the theoretical and practical domains of reason. For this purpose, it is argued that Kant’s approach departs from the guarantee of the necessity of a specific method for philosophy in relation to mathematics and ends up with the critical justification of this method as synthetic a priori. It is also argued that the Kantian position maintains its singularity while conceiving the theoretical and practical determinations of reason as both active and determinative in their own domains. The structure of the thesis is grounded upon four steps of argumentation. Initially, the (in)dependent justification of philosophy in relation to mathematics in Leibniz, Wolff and the Kantian position in the 1750s is taken into account. Secondly, Kant’s account of the method of philosophy as analytic in the 1760s and its reconsideration in the 1770s is pointed out. After that, the critical justification of the method of philosophy as synthetic a priori in the enterprise of the deduction of the categories is set forth. Finally, a consideration of the problem of the system of philosophy in the 1780s and 1790s is carried out. As a result of these four moments of investigation, the conclusion reached is that Kant’s approach to the problem of the system of reason is better read, in his own words, as a “system of the Critic”. This being the formula of a philosophy that, as Weltbegriff, is nourished by both theoretical and practical determinations of reason, and, as such, counts on the consideration of a plan which is precisely conceived according to its Schulbegriff

Made available in DSpace on 2016-04-26T20:23:39Z (GMT). No. of bitstreams: 1 Fernando Ferreira Castellani.pdf: 1658386 bytes, checksum: 43d329794a8b9aeb5d9fa8cf4bcd34bb (MD5) Previous issue date: 2015-03-27 / This study aims to discuss the correct interpretation of the constitutional prescriptive statements on income tax, specifically on the deductions related to dignity and fundamental rights. The intention is to demonstrate that the concepts of income, ability to pay and the minimum conditions for subsistence and dignity should be broadly discussed and interrelated on the pursuit of fair taxation. All expenses related to personal and family costs incurred to maintain regular, everyday life should be excluded from the concept of taxable income as well as from the ability to pay concept, because, otherwise, the most basic principles applied to income tax will be violated / Este estudo tem como objetivo principal chamar atenção para a correta interpretação dos enunciados prescritivos constitucionais acerca do imposto sobre a renda no que se refere às deduções relacionadas à dignidade e aos direitos fundamentais. Pretende-se mostrar que os conceitos de renda, de capacidade contributiva, de mínimo vital e de mínimo digno, devem ser amplamente discutidos e inter-relacionados para a busca de uma tributação justa. A totalidade das despesas relacionadas aos custos pessoais e familiares referentes à manutenção da vida deve ser excluída do conceito de capacidade contributiva e de renda tributável, sob pena de violarmos os mais básicos princípios aplicados ao imposto sobre a renda

nÃo hà / A pesquisa discute argumentos sobre o conhecimento de si na DeduÃÃo Transcendental da CrÃtica da RazÃo Pura, utilizando como estratÃgia de anÃlise e estudo da obra o seu cotejamento com um manuscrito kantiano encontrado e publicado apenas no final do sÃculo XX. Utiliza tambÃm para aprofundamento das teses os comentadores que notadamente realizaram discussÃes sobre a temÃtica. Os argumentos defendem a importÃncia do sentido interno para compreensÃo do argumento principal e para caracterizaÃÃo de suas especificidades, o que o torna esse Ãltimo tema adjunto ao problema. O tempo, que à a forma desse sentido interno, foi estudado como aparecimento do sujeito na sensibilidade e, portanto, à fator crucial na compreensÃo da subjetividade kantiana. O trabalho de pesquisa foi estruturado em torno de algumas distinÃÃes importantes para compreensÃo do tema em anÃlise, sÃo elas: entre sentido interno e sentido externo, e apercepÃÃo e sentido interno. Ao longo da produÃÃo dos argumentos, ressaltou-se o carÃter sistÃmico do pensamento kantiano, o que implica em maior complexidade na definiÃÃo de seus elementos, visto os mesmos estarem bastante definidos em relaÃÃo aos demais. Do trabalho se conclui a especificidade do conhecimento de si, compreendido como distinto do conhecimento em sentido strictu por nÃo conter os qualificativos de um conhecimento propriamente objetivo. Das conclusÃes tambÃm emergiram a corporeidade do sujeito empÃrico como modo de apreensÃo de si mesmo, revelando a relaÃÃo sentido interno e externo, alÃm da autoafecÃÃo como conceito importante na compreensÃo da distinÃÃo do sentido interno da apercepÃÃo transcendental. / This research discusses arguments about self-knowledge in the work Transcendental Deduction of the Critique of Pure Reason using as a strategy of analysis and study of the work the comparison of it with a Kantian manuscript found and published only at the end of the 20th century. It also uses, in order to deepen the theses, the commentators who notably held discussions on the subject. The research defends the importance of inner sense to understand the main argument and to characterize its specificities. Inner sense is a secondary theme, but very attached to the main problem. Time, which is the form of this inner sense, has been studied as the appearance of the subject in the sensibility and, therefore, crucial factor in the understanding of the Kantian subjectivity. This research was structured around some important distinctions to understand the theme under analysis, they are: between internal sense and external sense, and apperception and inner sense. Throughout the production of the arguments the systemic character of the Kantian thought was emphasized, which implies in a greater complexity in the definition of its elements since they are defined in relation to the others. The research concludes the specificity of the self-knowledge that is distinct from the knowledge in a strict sense, because it does not contain the qualifiers of a properly objective knowledge. From the conclusions also emerged the importance of the embodiment of the empirical subject as a way of apprehending oneself, expressing the relation between internal and external sense; as well as the self-affection as an important concept to understand the distinction of the inner sense from the transcendental apperception.

A presente tese tem como objetivo analisar a modalidade de subsídio público à escola privada via mecanismo da dedução de despesas com instrução presente no IRPF (Lei nº 4.357/64), discutindo os argumentos favoráveis e contrários à sua permanência e/ou extinção, no contexto atual. Consideram-se despesas com instrução os gastos anuais referentes ao pagamento de matrículas, tanto do contribuinte quanto dos seus dependentes legais, na Educação Básica e o Ensino Superior. Durante muito tempo essa dedução foi considerada como sendo apenas um benefício tributário no campo do IRPF, sem outras implicações. Contudo, esse quadro é modificado a partir do momento em que tais benefícios passaram a ser considerados como gastos tributários (GTs). A ideia de gastos tributários trouxe à tona a problemática de que a partir do momento em que o Estado deixa de arrecadar um tributo, parcial ou integralmente, ele abre mão de uma determinada Receita Orçamentária em prol de objetivos específicos. O conjunto de benefícios integrante da função orçamentária educação indica que há uma quantia de aproximadamente 7,11 bilhões de Reais, no ano de 2012, (RFB, 2011) que se encontra, direta ou indiretamente, vinculada a instituições privadas/pagas de ensino. A dedução das despesas com instrução foi responsável pelo valor de mais três bilhões de Reais, constituindo-se no maior GT na área de Educação, originando uma série de questionamentos dentre os quais: Quando ela foi criada? De onde surgiu a ideia desta dedução? O que sua criação objetivava? Constituiu-se num assunto meramente tributário? Qual o vínculo com a educação e as políticas educacionais? Para responder a tais indagações, foi realizado um estudo detalhado sobre a dedução, constituído metodologicamente com base em pesquisa bibliográfica, pesquisa documental, análise de dados estatísticos e realização de entrevistas com especialistas na área tributária. O direito à educação e o financiamento apareceram como argumentos preponderantes: Tem-se direito à educação, o Estado não garante uma escola de qualidade (de acordo com conceitos coletivos e individuais) e por isso, este direito tem que ser garantido. Por outro lado, se o direito à educação é compreendido como fundamento de um processo abrangente, social e que se refere ao conjunto da população, tem-se que a dedução se encontra descompassada com as prerrogativas do Estado como provedor de uma educação com acesso igualitário e com qualidade minimamente padronizada (vide CAQ). Não se desconsidera a argumentação de que existam problemas relacionados às escolas públicas. Inclusive, o próprio PNE reconhece muitos desses problemas e demanda financiamento para que sejam sanados. Portanto, pontua-se a questão de se continuar financiando essas instituições privadas sob argumentos individuais ou direcionar a verba para que a educação pública supere preponderantemente os problemas elencados. Resumidamente, pode-se concluir que a dedução das despesas com instrução, apesar de ser comumente tratada como uma questão tributária, refere-se sobremaneira a questões educacionais. / The objective of this thesis is to study the modality of public subsidies to private schools through the education expenditure deduction present in IRPF (Act n. 4.357/64), by discussing the arguments in favor or against this deduction existence and/or extinction in current context. It is defined as expenditure with education: the annual expenditure regarding to the school fees, either for the tax payer or their legal dependents, in the basic and higher education. For a long time frame, this deduction has been regarded as being solely a tax benefit in the field of IRPF, without other implications. However, this reality is modified from the moment that such benefits started being regarded as tax expenditure (GTs). The idea of tax expenditure brought the discussion that from the moment the State is prevented from collecting taxes, partially or as fully, it gives up a given amount of budget revenues on behalf of some specific objectives. The overall objectives pertaining the budget function, education, shows that there is an approximate amount of 7,11 billion of Reais in 2012 (RBF, 2011) that is direct or indirectly bound to private/ or paid education provider institutions. The education deduction expenses claims the amount of three billion Reais, becoming the biggest GT in the field of education, which raises some questions, such as: When was it created? What was the source of this deduction idea? What did its creation target? Was it just a taxation issue? What is its linkage to education and education policies? To answer these questions, a detailed study on tax deduction was carried out, relying methodologically on bibliographical research, archival research, statistics data analysis and interviews with researchers on taxation issues. The right to education and the education funding are the keys theories on this study. One has the right to education, the state does not guarantee quality in education (in view of individual and collective concepts), thus one´s right has to be guaranteed. On the other hand, if the right to education is understood as the foundation of a broad and social process that is related to the whole population, it is believed that the deduction is mismatched with the State prerogatives as an guarantor of an equal access and a standardizes quality at it minimal levels education (vide CAQ). The discussion about the problems pertaining the public schools is not overlooked. PNE itself recognizes most of these problems and funding demands to address them. Therefore, the issue is whether the funding should continue to be addressed to these private institutions to address individual demands, or those funds should be addressed to public schools public education so that they overcome the problems identified. Summing up, it can be concluded that education expenditure deduction, though being commonly referred as a taxation issue, refers greatly to educational issues.

Numerous recent publications on the psychological meaning of “if” have proposed a probabilistic interpretation of conditional sentences. According to the proponents of probabilistic approaches, sentences like “If the weather is nice, I will be at the beach tomorrow” (or “If p, then q” in the abstract version) express a high probability of the consequent (being at the beach), given the antecedent (nice weather). When people evaluate conditional sentences, they assumingly do so by deriving the conditional probability P(q|p) using a procedure called the Ramsey test. This is a contradicting view to the hitherto dominant Mental Model Theory (MMT, Johnson-Laird, 1983), that proposes conditional sentences refer to possibilities in the world that are represented in form of mental models. Whereas probabilistic approaches gained a lot of momentum in explaining the interpretation of conditionals, there is still no conclusive probabilistic account of conditional reasoning. This thesis investigates the potential of a comprehensive probabilistic account on conditionals that covers the interpretation of conditionals as well as conclusion drawn from these conditionals when used as a premise in an inference task. The first empirical chapter of this thesis, Chapter 2, implements a further investigation of the interpretation of conditionals. A plain version of the Ramsey test as proposed by Evans and Over (2004) was tested against a similarity sensitive version of the Ramsey test (Oberauer, 2006) in two experiments using variants of the probabilistic truth table task (Experiments 2.1 and 2.2). When it comes to decide whether an instance is relevant for the evaluation of a conditional, similarity seems to play a minor role. Once the decision about relevance is made, believability judgments of the conditional seem to be unaffected by the similarity manipulation and judgments are based on frequency of instances, in the way predicted by the plain Ramsey test. In Chapter 3 contradicting predictions of the probabilistic approaches on conditional reasoning of Verschueren et al (2005), Evans and Over (2004) and Oaksford & Chater (2001) are tested against each other. Results from the probabilistic truth table task modified for inference tasks supports the account of Oaksford and Chater (Experiment 3.1). A learning version of the task and a design with every day conditionals yielded results unpredicted by any of the theories (Experiments 3.2-3.4). Based on these results, a new probabilistic 2-stage model of conditional reasoning is proposed. To preclude claims that the use of the probabilistic truth table task (or variants thereof) favors judgments reflecting conditional probabilities, Chapter 4 combines methodologies used by proponents of the MMT with the probabilistic truth table task. In three Experiments (4.1 -4.3) it could be shown for believability judgments of the conditional and inferences drawn from it, that causal information about counterexamples only prevails, when no frequencies of exceptional cases are present. Experiment 4.4 extends these findings to every day conditionals. A probabilistic estimation process based on frequency information is used to explain results on all tasks. The findings confirm with a probabilistic approach on conditionals and moreover constitute an explanatory challenge for the MMT. In conclusion of all the evidence gathered in this dissertation it seems justified to draw the picture of a comprehensive probabilistic view on conditionals quite optimistically. Probability estimates not only explain the believability people assign to a conditional sentence, they also explain to what extend people are willing to draw conclusions from those sentences. / Zahlreiche aktuelle Publikationen über die psychologische Bedeutung der Worte „Wenn - dann“ schlagen eine probabilistische Interpretation von Konditionalen vor. Vertretern dieses probabilistischen Ansatz zufolge drücken Sätze der Form „Wenn das Wetter schön ist, dann bin ich morgen am Strand“ (oder „Wenn p, dann q“ in der abstrakten Version) eine hohe Wahrscheinlichkeit des Konsequenten (am Strand sein), gegeben den Antezedenten (schönes Wetter) aus. Menschen beurteilen demnach Konditionalsätze, indem sie die bedingte Wahrscheinlichkeit P(q|p) mit Hilfe eines Ramsey-Tests abschätzen (Evans & Over, 2004). Diese Sichtweise stellt einen Gegenentwurf zur bisher dominanten Theorie mentaler Modelle (Johnson-Laird, 1983) dar, die davon ausgeht, dass Konditionalsätze Aussagen über Möglichkeiten machen, die in Form mentaler Modelle repräsentiert werden. Obwohl probabilistische Ansätze in den letzten Jahren überzeugende Evidenz für eine probabilistische Interpretation von Konditionalen präsentiert haben, gibt es noch keine überzeugende probabilistische Erklärung für konditionales Schließen. Die vorliegende Doktorarbeit leistet einen Beitrag zu einer umfassenden probabilistischen Theorie von Konditionalen, die die Interpretation und die Ziehung von Schlüssen aus Konditionalsätzen umfasst.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion. Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred. Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper. / Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag. Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett. Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.

La tesi si propone di dare un contributo alla dibattuta valutazione del ruolo della metafisica nella Critica della ragion pura di Kant. L’argomento che sorregge la proposta consiste nell’affermazione della possibilità di rintracciare nella prima Critica una determinazione positiva del sapere metafisico. La tesi tenta una lettura delle competenze positive della ragione – considerata nel suo interesse speculativo – in ambito metafisico, tenendo conto del percorso che Kant intraprende in tal senso fin dagli scritti precritici. Tre sono le linee argomentative della ricerca: dal punto di vista metodologico, ci si propone di coniugare le due istanze presenti negli studi kantiani, quella storica e quella teoretica, riunendole in un unico criterio esegetico che ricerca nei testi i luoghi in cui le fonti storiche vengono accolte come il punto di inizio di una transizione culturale più che il legame con la tradizione. In secondo luogo, si ricostruisce il modo in cui Kant ha fatto della metafisica l’oggetto primario di questa problematizzazione. In terzo luogo, si discute l’evoluzione che la prova metafisica compie nel pensiero kantiano fino alla prima Critica. Qui, la metafisica, con un unico movimento, riesce nell’esibizione congiunta del suo sapere e della sua fondazione come scienza. / This work introduces a way of understanding Kant’s problem of metaphysics in the first Critique, by suggesting that speculative reason can state a positive metaphysical knowledge. The suggested solution focuses on three issues: the first is methodological, the second is exegetical, the third is argumentative. From the methodological point of view, this dissertation proposes a new method in interpreting Kant’s tought, that is the problem-arising method. From the exegetical point of view, it shows metaphysics as the primary object of such a method, and explains in which sense it is possible to state a ‘problem of metaphysics’ in kantian works. From the argumentative point of view, this work gives particular attention to the transcendental argument. In conclusion this dissertation demonstrates that the Transcendental Deduction of the first Critique coincides with a synthesis between the object and the foundation of metaphyisics, and for this synthesis is made by the metaphysics its-self, it is a positive knowledge.

The aim of this thesis was to study elderly people’s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms läns Äldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka. The theory of rational choice was used in the analysis of the results. The primary results showed that elderly people’s usage of home care services with tax deduction was limited though regular and consist mainly of basic domestic work. The overall experiences of using home care services with tax deduction were positive and described in terms of satisfaction and as a possibility of independence and influence regarding their needs of services and how they were executed. The results indicate that the usage of home care services with tax deduction is partly based on elderly people’s lack of confidence in publicly-financed elderly care. Due to the distrust in elderly care and the self-determing factors home care services with tax deduction generated, their choice of using home care services with tax deduction seemed more appealing than publicly-financed home care services.

<p>Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.</p><p>Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.</p><p>Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.</p> / <p>Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.</p><p>Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.</p><p>Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.</p>

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden. Detta har till största delen gjorts genom att undersöka praxis från förvaltningsdomstolarna. I uppsatsen har även undersökts om Skatteverket och förvaltingsdomstolarna gör samma bedömningar av de skattskyldigas utredningar. Detta har gjorts för att se hur dagens rättsläge förhåller sig till kraven på rättssäkerhet och likabehandling i svensk rätt. I uppsatsen konstaterar författaren att det går att identifiera vissa krav som ställs på en godtagbar utredning men att det är svårt att med säkerhet konstatera att vissa former av bevisning alltid skulle anses utgöra, eller inte anses utgöra, en godtagbar utredning. Vad gäller frågeställningen om Skatteverket och förvaltningsdomstolarna gör samma bedömningar av de skattskyldigas utredningar så konstaterar författaren att Skatteverket och förvaltningsdomstolarnas bedömningar skiljt sig åt vid ett flertal tillfällen och att det i detta avseende finns problem ur ett rättssäkerhetsperspektiv. / Expenses for improvement of private real estate or condominiums are deductible when calculating the capital gain of the sale of the property. Previously it was necessary to show receipts or invoices regarding the expenses in order to be granted such deduction. In the year 2002 however, two rulings of the Supreme Administrative Court showed that expenses for improvement of private real estate or condominiums could be proved with other evidence than receipts or invoices. In these two cases the Supreme Administrative Court came to the conclusion that an acceptable investigation of the expenses for improvement had been shown spite the fact that the evidence did not consist of receipts or invoices. In this thesis the author has investigated what kind of evidence the Swedish tax agency and the administrative courts have deemed to show an acceptable investigation regarding expenses for improvement of private real estate or condominiums. Case law from the administrative courts has been used in this investigation to a large extent. The author has also investigated whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations performed by the persons liable to taxation. This have been done in order to see how todays legal position relates to the principle of legal security and the demand of equal treatment in Swedish taxation law. In the thesis, the author comes to the conclusion that it is possible to identify certain requirements for an acceptable investigation. Regarding the question whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations, the author comes to the conclusion that the Swedish tax agency’s and the administrative courts evaluations have differed in a number of cases and that this discrepancy creates problems in respect of the principle of legal security.