Offentlig økonomi og beskatning

Peter Loft, der tidligere var departementschef i Skatteministeriet, giver her sit bud på, hvorfor det danske skattesystem er skruet sammen, som det er. Loft fortæller om de skatter og afgifter, vi betaler, og gør rede for hvorfor skatteopkrævningen virker så uoverskuelig og kompliceret. Med Lofts bog bliver man klogere på skat og får indblik i, at der måske er en grund til, at det er så indviklet.

Hvordan styrer man økonomien i en offentlig institution eller organisation? Hvordan kan faglige og den økonomiske ledelse spille sammen, så man når den bedst mulige opgavevaretagelse og mest mulig nytte for pengene? I et letlæst sprog behandler bogen hele processen fra budget til anskaffelse af ressourcer over aktiviteter til frembringelse af organisationens ydelser og opfyldelse af organisationens mål, herunder styring af ressourcer, kapacitet, aktiviteter og mål. Den behandler modeller til fordeling af omkostninger til de forskellige ydelser og introducerer til udgiftsbaserede regnskaber og de ”nye” omkostningsbaserede regnskaber. Bogen handler ikke kun om den aktuelle økonomistyring, men giver også et bud på, hvordan økonomistyringen kunne og måske burde gribes an. Den henvender sig til alle, der beskæftiger sig med økonomi i den offentlige sektor.

Da Karsten Lauritzen efter knap 15 år, heraf fire som minister for det udskældte skatteområde, forlod politik, stod han tilbage med en afgørende erkendelse: Der er noget helt galt i det danske folkestyre. Det er ikke bare enkeltstående politikere, der i stadigt større omfang får stress, det er selve systemet, som er stressramt. Politikernes iver efter at vise handlekraft trumfer alt for ofte eftertænksomhed og langsigtet tænkning. Resultatet er hovsaløsninger, sjusket lovgivning og en voksende tillidskrise i befolkningen.Men der findes en vej frem. Vi har brug for en reform af folkestyret. Tempoet skal sættes ned, så der er tid til, at dem der lovgives om og for, kan tages med på råd. Vi skal desuden gentænke alt fra samspillet mellem medier og Christiansborg til rekrutteringen af politikere – og vi skal se på en modernisering af grundloven."Lad det gå langsomt" er en debatbog. Den handler nok om alt det, der ifølge forfatteren er galt, men i lige så høj grad om alt det, vi sammen kan gøre bedre.

Bogen følger processen fra forberedelse af etableringen, selve stiftelsen, driften samt ændringer og salg af det kommunale aktieselskab.Siden 1. udgaven er der kommet en række nye love, herunder selskabsloven, en ny offentlighedslov, udbudsloven og et udkast til lovforslag om kommunalfuldmagtens regler om erhvervsvirksomhed. Ovenstående love er afspejlet i bogen sammen med megen ny praksis.

The edited collection offers a comprehensive and intricate exploration of Ottoman cash waqfs, extending its scope from the early modern era to the onset of the twentieth century. It delves into the historical evolution of these private Islamic financial institutions, shedding light on their enduring influence and drawing insightful parallels with both contemporary Middle Eastern and European financial systems. Leveraging newly uncovered data spanning various regions of the Ottoman Empire, this work scrutinizes the dynamic functions of waqfs, revealing their significant imprint on today's financial paradigms. It advances existing scholarship by employing quantitative methodologies and systematic analysis of these emergent datasets, facilitating a sophisticated, longitudinal study of cash waqfs within the broader spectrum of historical interest rate trends and global credit markets. The chapters trace the transformation of waqfs from entities primarily holding immovable assets to those managing movable assets (cash waqfs), delineating their role in generating revenue for diverse purposes. These encompass funding state debts, fostering infrastructure development, and extending microcredit to economically marginalized segments of society. Additionally, the book explores the challenges and failures encountered in the transition of financial institutions during the Ottoman era, particularly in the context of the emergence of large public banks. The concluding segment of the book offers a comparative analysis of financial systems across various countries, including the shift from private to public banking in Italy, and contemplates the potential applicability of waqf models in contemporary microcredit initiatives and sustainable development strategies. This volume will appeal to scholars of financial history, economic history, Ottoman studies, and Islamic finance.

Einkommensteuertarife sind überwiegend direkt progressiv ausgestaltet. Gleichwohl sind progressive Einkommensteuertarife nicht unumstritten. Nachdem frühe Begründungen mithilfe so genannter Opfertheorien kritisiert wurden und infolgedessen heute kaum akzeptiert sind, werden progressive Tarife in den Steuerwissenschaften lediglich aus der Perspektive des gesellschaftlichen Ziels der Umverteilung als begründet angesehen. In dem vorliegenden Buch wird deshalb untersucht, ob sich progressive Einkommensteuertarife aus Perspektive des Ziels Gleichmäßigkeit der Besteuerung ökonomisch begründen lassen. Dabei wird auf eine politisch-kulturelle Markttheorie zurückgegriffen.

Momsmanual er et alfabetisk opslagsværk, der giver overblik over reglerne på momsområdet.Momsmanualen er et nyttigt redskab til brug for udarbejdelse af momsregnskab for momsregistrerede personer og virksomheder.

Dollars And Sense: Tax assessment Revealed" welcomes perusers on an illuminating excursion into the unpredictable universe of tax collection, demystifying intricacies and offering lucidity on the monetary scene. In this exhaustive aide, the book goes past the ordinary comprehension of assessments, unwinding the nuanced strings that weave the texture of monetary arrangements and financial designs. The title, "Dollars And Sense," embodies the quintessence of the book, stressing the reasonable and levelheaded parts of tax collection. It plans to overcome any issues between the apparently conceptual universe of monetary guidelines and the unmistakable effect on individual wallets. By diving into the complexities of tax assessment, the book engages perusers to settle on informed monetary choices, furnishing them with the devices to explore the intricate trap of financial obligations. The expression "Tax collection Revealed" fills in as a commitment - a pledge to lifting the cover of intricacy that frequently covers charge frameworks. The book endeavors to demystify the language, unravel unpredictable guidelines, and shed light on the central rules that oversee tax assessment. Thusly, it looks to enable perusers with a significant comprehension of the reasoning behind charge structures, cultivating a feeling of monetary proficiency that goes past simple consistence. The construction of "Dollars And Sense" is intended to take special care of perusers of fluctuating degrees of monetary sharpness. Whether one is a fledgling looking for a prologue to tax collection or an old pro searching for more profound bits of knowledge, the book gives a thorough guide. It covers a range of points, from the nuts and bolts of pay tax collection and derivations to the subtleties of corporate duties and worldwide monetary strategies. The book adopts a comprehensive strategy, investigating the details of expense codes as well as the more extensive financial ramifications. It analyzes how charge strategies impact financial way of behaving, shape government income, and effect cultural designs. By drawing an obvious conclusion regarding dollars and sense, it highlights the significant impact of tax collection on the financial prosperity of people and the more extensive local area. Useful models, contextual investigations, and genuine situations are joined all through the book to represent key ideas. This approach guarantees that the substance stays open and material, permitting perusers to relate hypothetical information to their ordinary monetary choices. Through drawing in stories and engaging models, "Dollars And Sense" changes what could appear to be a dry subject into a connecting with investigation of monetary elements. Basically, "Dollars And Sense: Tax collection Disclosed" fills in as a signal for those exploring the frequently bewildering universe of expenses. It is a solicitation to not just figure out the dollars that stream all through private and authoritative cash safes yet additionally to get a handle on the more extensive monetary scene. By demystifying tax assessment, the book engages perusers to be honest stewards of their monetary fates, settling on informed choices that line up with their financial objectives and goals.

This book examines the role of government fiscal and non-fiscal incentives in spurring innovation and entrepreneurship in developed and developing economies. It explores and examines the role of government programs in different stages of firm growth pre-startup, startup, and scale-up. By developing a theoretical framework and reviewing international evidence, the book identifies the best combination of government incentives to stimulate innovation and entrepreneurship, and provides concrete policy recommendations for decision-makers. Some of the issues tackled in this book include national innovation policy, innovation support programs, effectiveness of the support, challenges associated with the programs, risk-sharing and partnerships for innovation. This book is of interest to academics, students, practitioners, policymakers, governmental and non-governmental organizations as well as other stakeholders who wants to be informed about the challenges, progress and current trend in stimulating innovation and entrepreneurship.

This volume is a collection of empirical and theoretical research papers regarding Economics, Public Finance and Business written by researchers from several different universities. The studies include a wide range of topics from issues in Economics, Public Finance and Business. The book is aimed at educators, researchers, and students interested in Public Finance, Business and Economics.

This book provides systematic comparative research of antifraud laws and context at EU countries using a Artificial Neural Network (ANN) model to predict illegal activities in ERDF and CF. It also details a map of corruption risk with the goal of  reducing corruption and fraud in the management of European Regional Development Funds and Cohesion Funds through the incorporation of adequate measures and strategies derived from the resulting of EUMODFRAUD EU Project. The authors analyse the specific situations, observe the risks and finally, propose an innovative method that allows predicting fraudulent acts, which will be of interest to both academics, researchers, and policy makers in financial services, public finance, and financial crime.  

The authors take an in-depth look at an accepted practice of classifying ALL animals held in a business of primary product in Australia as revenue assets regardless of the function they perform in that business. This practice denies retiring farmers tax concessions granted to other businesses. They describe the practice as unfair, and after a deep examination of the circumstances that gave rise to the generally accepted accounting and tax interpretation, they find that it is not true. They report their story and point their fingers at a glaring tax injustice.

Micro, Small and Medium Enterprises (MSMEs) face opportunities and challenges in terms of taxation in the digital era. The rapid advancement of technology and the proliferation of e-commerce have significantly changed the way business is done, presenting unique tax implications for MSMEs. In short, the digital era has brought opportunities as well as challenges for MSMEs in terms of taxation. MSMEs need to keep abreast of developments in tax regulations, leverage digital tools for efficient compliance, and consider seeking professional advice to successfully navigate the tax landscape.his book presents a comprehensive study of taxation and MSMEs in the digital era in general which is very likely to be applied throughout the world in today's modern era

Taxocracy: What You Don’t Know About Taxes and How They Rule Your Daily Life won’t help you lower your tax bill, but it will help you understand how politicians use taxes to influence our lives, how taxes harm the economy, and why we need a simpler tax system.

Are you puzzled by the complex world of income tax? Unlock the power of financial literacy and take control of your financial future with "Income Tax Terminology: The Complete Guide to Income Tax in India" is here to demystify the intricate language of taxation and empower you with knowledge.Whether you're an individual taxpayer, a business owner, or a financial enthusiast, understanding income tax is vital. This comprehensive guide takes you on a journey through the intricacies of income tax in India, breaking down complex concepts into clear, accessible explanations. This book isn't just a collection of tax-related terms; it's your roadmap to financial success and security. Whether you're an individual taxpayer, a business owner, or a financial enthusiast, "Income Tax Terminology" is your complete guide to navigating the world of taxation. Take the first step toward financial literacy and confidence by getting your copy now. Your financial future awaits!

En væsentlig del af statens indtægter kommer fra told, afgifter og moms, som betales af producenter, importører og forhandlere. Men det er forbrugerne, som i sidste ende bærer udgiften, fordi importører, producenter og forhandlere lægger det, som de har betalt i told, afgifter og moms, oven i prisen på de varer og ydelser, som forbrugerne køber.Told, afgifter og moms giver et samlet overblik over den del af det danske skattesystem, som kaldes for indirekte beskatning. Bogen gør et komplekst og omfattende fagområde overskueligt og tilgængeligt for en bredere kreds end dem, som arbejder professionelt med indirekte beskatning.Told, afgifter og moms er skrevet for at give de studerende på de skattefaglige uddannelser et overblik over den indirekte beskatning, så de har et godt udgangspunkt for at fordybe sig yderligere i de enkelte emner. Bogen henvender sig samtidig til alle andre, der ønsker et grundlæggende kendskab til den indirekte beskatning i Danmark.

This book examines the emerging trends in vanishing borders of urban local government finance due to uncertain local tax and expenditure regimes. It analyzes the global developments with illustrations from state budgetary operations of the Indian federation. This trend has gained momentum due to concentration of population in cities and big towns as a consequence of globalization, leading to enhanced environmental vulnerability due to climate change. Expanding expenditure needs have not been corresponded by revenue regimes and transfers. Moreover, involving corporate sector in local area preference initiatives through mandatory corporate social responsibility (CSR) is an interesting development. It is expected to work as a local fiscal additionality to supplement locally provided civic and infrastructure services. This additionality may also evolve into public private partnerships at the local level. Such development however has the potential of displacing local government operations.The focus of the book hinges around critically examining setbacks to fiscal decentralization and challenges in improving the status of urban local finances to enhance fiscal autonomy of these governments, particularly in Indian scenario. The book also explores the possibility of an expanded role of local fiscal policy in the context of globalization and climate change, besides addressing the conventional responsibilities with respect to quality of civic services.