<p><strong>Bakgrund och problemdiskussion:</strong> ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna.</p><p><strong>Syfte:</strong> Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn.</p><p><strong>Metod:</strong> Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket.</p><p><strong>Resultat: </strong>Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig.</p> / <p><strong>Background and problem discussion:</strong> For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules.</p><p><strong>Aim: </strong>The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector.</p><p><strong>Method:</strong> This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office.</p><p><strong>Results: </strong>The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.</p>

In this thesis we use the syntactic-semantic method of constructive type theory to give meaning to classical logic, in particular Gentzen's LK. We interpret a derivation of a classical sequent as a derivation of a contradiction from the assumptions that the antecedent formulas are true and that the succedent formulas are false, where the concepts of truth and falsity are taken to conform to the corresponding constructive concepts, using function types to encode falsity. This representation brings LK to a manageable form that allows us to split the succedent rules into parts. In this way, every succedent rule gives rise to a natural deduction style introduction rule. These introduction rules, taken together with the antecedent rules adapted to natural deduction, yield a natural deduction calculus whose subsequent interpretation in constructive type theory gives meaning to classical logic. The Gentzen-Prawitz inversion principle holds for the introduction and elimination rules of the natural deduction calculus and allows for a corresponding notion of convertibility. We take the introduction rules to determine the meanings of the logical constants of classical logic and use the induced type-theoretic elimination rules to interpret the elimination rules of the natural deduction calculus. This produces an interpretation injective with respect to convertibility, contrary to an analogous translation into intuitionistic predicate logic. From the interpretation in constructive type theory and the interpretation of cut by explicit substitution, we derive a full precision contraction relation for a natural deduction version of LK. We use a term notation to formalize the contraction relation and the corresponding cut-elimination procedure. The interpretation can be read as a Brouwer-Heyting-Kolmogorov (BHK) semantics that justifies classical logic. The BHK semantics utilizes a notion of classical proof and a corresponding notion of classical truth akin to Kolmogorov's notion of pseudotruth. We also consider a second BHK semantics, more closely connected with Kolmogorov's double-negation translation. The first interpretation reinterprets the consequence relation while keeping the constructive interpretation of truth, whereas the second interpretation reinterprets the notion of truth while keeping the constructive interpretation of the consequence relation. The first and second interpretations act on derivations in much the same way as Plotkin's call-by-value and call-by-name continuation-passing-style translations, respectively. We conclude that classical logic can be given a constructive semantics by laying down introduction rules for the classical logical constants. This semantics constitutes a proof interpretation of classical logic.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions. The exceptions are named ten-percent rule and “ventilen”. It was found that Swedish municipal communities also engaged in such arrangements. As a result of this discovery the Swedish Tax Authority was delegated the task to investigate companies that are in a community of interest with a fully or partially exempted taxpayer in general and its relationship to the tax structure of interest deductions in particular. The application of “ventilen” creates problems regarding the definition of business purpose as well as the relationship between business and organizational purposes. The assessment of organizational purposes is of particular importance for municipal communities of interest where transparency, control and quality assurance are of great importance. Needs of rationalization and organizational changes occurs continually within municipal community groups. Unclarity due to organizational purpose makes these changes, within the municipal communities, problematic. Both municipal communities as well as experts regard the deduction limitations due to municipal community interest unclear. Due to the unclarity a few municipal communities have chosen to switch their internal loans to ones through Kommuninvest. This to avoid the rising risk-taking as any interest deductibility limitations may entail. The Swedish High Administrative Court has in their judgements expressed their support for this kind of loan structure. It is unclear how the law concerning “ventilen” should be applied in regards to municipal communities interest, which also raises questions about “ventilens” compatibility with the principle of legality. The High Swedish Administrative Court has solved the problem, at least for now, by approving an alternative approach, the one including Kommuninvest, which thereby reduces the stress for the Court to come to a conclusion regarding “ventilens” proper functioning and application. / Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar. Syftet var att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att koncerninterna andelsöverlåtelser, som genererar en koncernintern upplåning hänförlig till lånet, kan resultera i att låntagaren förlorar sin avdragsrätt för ränteutgifterna. Till huvudregeln infördes två undantag som undanröjer begräsningen, och godtar avdragsrätt trots ovan förutsättningar. Undantagsreglerna betecknas tioprocentsregeln samt ventilen. Syftet med ränteavdragsbegränsningarna är att förhindra skatteupplägg med ränteavdrag inom intressegemenskaper, och då främst inom privata internationella sådana. Det har dock framkommit att även svenska kommunala intressegemenskaper ägnar sig åt dylika upplägg. Med anledning av denna upptäckt fick SKV i uppdrag att utreda bolag som befinner sig i intressegemenskap med helt eller delvis skattebefriade skattesubjekt i allmänhet samt dess relation till skatteupplägg med ränteavdrag i synnerhet. Tillämpningen av ventilen, i förhållande till kommunala intressegemenskaper, genererar problem gällande såväl definitionen av affärsmässigt samt relationen mellan affärsmässiga och organisatoriska skäl. Bedömning kring organisatoriska skäl blir av stor vikt för kommunala intressegemenskaper där insyn, kontrollutövande och kvalitetssäkring är betydelsefullt. Det uppkommer ständigt behov av effektivisering och förändring för att kunna uppnå en acceptabel nivå av kontroll och inblick i bolagen som kommunen äger och förvaltar.  Då rättsläget enligt kommuner och sakkunniga är oklart har flertalet kommunala intressegemenskaper lagt om sina interna lån via Kommuninvest. Det har gjorts för att undvika det ökade riskatagande som en eventuell förlorad ränteavdragsrätt kan komma att innebära. HFD har i praxis uttryckt sitt stöd för denna typ av omläggning. Gällande rätt bör dock anses vara oklar gällande ventilens tillämpning inom kommunala intressegemenskaper, vilket även väcker frågor kring ventilens kompatibilitet med legalitetsprincipen. HFD kan dock ha ansetts finna en, om än en provisorisk sådan, lösning på problematiken genom att godkänna en omläggning till Kommuninvest som därmed minskar stressen för HFD att komma till en slutsats gällande ventilens korrekta tolkning och tillämpning.

Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna. Syfte: Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn. Metod: Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket. Resultat: Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig. / Background and problem discussion: For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules. Aim: The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector. Method: This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office. Results: The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.

Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą] / Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

The intention of the empirical missiology is to systematically examine the reality of mission practice with the aid of empirical methods. To reach this aim the dissertation will attempt to combine empirical social science with missiology in a way that they positively complement one another throughout the whole process of research. This intradisciplinary procedure is new to missiology and therefore an important contribution to research. To form a basis, social as well as missiological research will be dealt with and von der Vens empirical theology examined. For the hermeneutic methodological realization of the empirical missiology an empirical-theological praxis cycle will be developed consisting of seven individual stages of research. The missiological reflection of each stage is the minor cycle. This procedure guarantees firstly a strictly methodical way of working and secondly missiological relevance that takes the context of praxis seriously and serves the mission. / Christian Spirituality, Church History and Missiology / M. Th.

[pt] A teoria da prova tradicional da lógica proposicional trata provas cujos tamanhos podem ser demasiado grandes. Estudos teóricos de prova descobriram diferenças exponenciais entre provas normais ou livres de corte e suas respectivas provas não-normais. Assim, o uso de grafos-de-prova, ao invés de árvores ou listas, para representar provas está se tornando mais popular entre teóricos da prova. Os grafos-de-prova servem como uma forma de proporcionar uma melhor simetria para a semântica de provas e uma maneira de estudar a complexidade das provas proposicionais. O objetivo deste trabalho é reduzir o peso/tamanho de deduções. Apresentamos formalismos de grafos de prova que visam capturar a estrutura lógica de uma dedução e uma forma de facilitar a visualização das propriedades. A vantagem destes formalismos é que as fórmulas e sub-deduções em dedução natural, preservadas na estrutura de grafo, podem ser compartilhadas eliminando sub-deduções desnecessárias resultando na prova reduzida. Neste trabalho, damos uma definição precisa de grafos de prova para a lógica puramente implicacional, logo estendemos esse resultado para a lógica proposicional completa e mostramos como reduzir (eliminando fórmulas máximas) essas representações de tal forma que um teorema de normalização pode ser provado através da contagem do número de fórmulas máximas na derivação original. A normalização forte será uma consequência direta desta normalização, uma vez que qualquer redução diminui as medidas correspondentes da complexidade da derivação. Continuando com o nosso objetivo de estudar a complexidade das provas, a abordagem atual também fornece representações de grafo para lógica de primeira ordem, a inferência profunda e lógica bi-intuitionista. / [en] Traditional proof theory of Propositional Logic deals with proofs which size can be huge. Proof theoretical studies discovered exponential gaps between normal or cut free proofs and their respective non-normal proofs. Thus, the use of proof-graphs, instead of trees or lists, for representing proofs is getting popular among proof-theoreticians. Proof-graphs serve as a way to provide a better symmetry to the semantics of proofs and a way to study complexity of propositional proofs and to provide more efficient theorem provers, concerning size of propositional proofs. The aim of this work is to reduce the weight/size of deductions. We present formalisms of proof-graphs that are intended to capture the logical structure of a deduction and a way to facilitate the visualization. The advantage of these formalisms is that formulas and subdeductions in Natural Deduction, preserved in the graph structure, can be shared deleting unnecessary sub-deductions resulting in the reduced proof. In this work, we give a precise definition of proof-graphs for purely implicational logic, then we extend this result to full propositional logic and show how to reduce (eliminating maximal formulas) these representations such that a normalization theorem can be proved by counting the number of maximal formulas in the original derivation. The strong normalization will be a direct consequence of such normalization, since that any reduction decreases the corresponding measures of derivation complexity. Continuing with our aim of studying the complexity of proofs, the current approach also give graph representations for first order logic, deep inference and bi-intuitionistic logic.

The Public Works Tax Deduction Law has been enacted to foster public investment at a local and regional level by including participation from the private sector and through the subscription of agreements with local and regional governments.Nonetheless its noble purposes, in the application field of the Law, normative gaps are put into evidence, which impede its practical application. In the present article, the author shows which are the Law’s deficiencies, while analyzing them and proposing possible solutions. / La Ley de Obras por Impuestos tiene como objetivo principal impulsar la inversión pública de impacto regional y local, con la participación del sector privado, mediante la suscripción de convenios con los gobiernos regionales y/o locales.No obstante su noble propósito, en el ámbito aplicativo de la ley se evidencian ciertos vacíos normativos que dificultan su aplicación práctica. Es así que –en el presente artículo– la autora nos muestra cuáles son estas deficiencias a la vez que, luego de hacer un análisis de las mismas, nos propone posibles soluciones.

Submitted by Guilherme Pereira das Neves NEVES (gneves@nseb.com.br) on 2017-12-08T13:43:30Z No. of bitstreams: 1 GUILHERME NEVES - 08.12-versão final pós banca - 06-12-2017 (00088671xDAE77)-1 (002).pdf: 2533438 bytes, checksum: e1de02bc7e0a2aae008c392a5cbfae68 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-12-08T14:28:50Z (GMT) No. of bitstreams: 1 GUILHERME NEVES - 08.12-versão final pós banca - 06-12-2017 (00088671xDAE77)-1 (002).pdf: 2533438 bytes, checksum: e1de02bc7e0a2aae008c392a5cbfae68 (MD5) / Made available in DSpace on 2017-12-08T16:37:51Z (GMT). No. of bitstreams: 1 GUILHERME NEVES - 08.12-versão final pós banca - 06-12-2017 (00088671xDAE77)-1 (002).pdf: 2533438 bytes, checksum: e1de02bc7e0a2aae008c392a5cbfae68 (MD5) Previous issue date: 2017-11-13 / A legislação fiscal brasileira estabelece como condição necessária para a dedução fiscal do ágio pago na aquisição de participação em empresas brasileiras a ocorrência de evento especial de incorporação. Diante dela, investidores não residentes constituem holdings no país, as quais (i) ou realizam diretamente as correspondentes aquisições, ou (ii) servem de receptoras da participação societária adquiridas ordinariamente por suas controladoras no exterior. As referidas holdings são posteriormente incorporadas pelas empresas operacionais cujas participações societárias foram adquiridas, de modo que estas passam a deduzir fiscalmente o ágio. A Receita Federal do Brasil (RFB) entende que a utilização de sociedade holdings nesse contexto é artificial, uma vez que este tipo de estrutura societária oculta o real adquirente do investimento. Por esta razão desconsidera as referidas sociedades para fins tributários. Nesse contexto, a presente pesquisa pretende demonstrar que o ato de requalificação empreendido pelas autoridades fiscais, se considerado válido, gera como consequência jurídica ofensa à regra de não discriminação prevista no art. 2º da Lei nº 4.131/62, assim como ao princípio constitucional da igualdade tributária previsto no art. 150, II, da CF/88. / Brazilian tax law establishes as a mandatory condition for tax deduction of the goodwill paid upon the purchase of equity interest in Brazilian companies the occurrence of a special merger event. In view of that, non-resident investors incorporate holding companies in Brazil which either (i) perform the corresponding purchases directly, or (ii) serve as receivers of the equity interest originally purchased by their parent companies abroad. Said holding companies are subsequently downstream merged into the operating companies whose equity interests were acquired, and as a result they can deduct the goodwill paid for tax purposes. The Brazilian Federal Revenue Office ([Receita Federal do Brasil (RFB)] understands that the use of holding companies in that context is rather artificial, to the extent that this type of equity structure disguises the actual purchaser of the investment. For that reason, it disregards said holding companies for tax purposes. In this context, this research is intended to demonstrate that the act of requalification performed by tax authorities, if deemed to be valid, generates as a legal consequence the violation of the non-discrimination rule established by article 2 of Law No. 4,131/62 [Lei 4.131/62], as well as the constitutional principle of tax equality provided for by article 150, II of the Federal Constitution of 1988.

The inadequacy of the usual possible world semantics of modal languages when the meaning of 'belief' is attached to the modal operator is discussed. Three other approaches are then investigated. In the case of Moore's autoepistemic logic it becomes possible to compare an agent's beliefs to 'reality', which cannot be done directly in the possible world semantics. Levesque's semantics makes explicit in the object language the notion of 'this is all the information the agent has', which plays an important role in nonmonotonic reasoning. Both of these approaches deal with ideal reasoners. The third approach, Konolige's deduction model, is based on a semantics capable of describing the beliefs of one or more resourcebounded agents. Finally, the AGM postulates for belief revision are discussed. / Computer Science / M.Sc. (Computer Science)