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.

Økonomisk styring i kommunerne er en lærebog til professionsuddannelserne, der beskriver styringens drivkræfter i kommunerne ud fra forskellige perspektiver. Bogen belyser kommunernes rolle og placering i den samfundsøkonomiske kontekst med stramme udgiftsrammer, herunder hvordan disse rammer og vilkår skaber en række dilemmaer, når der skal vælges styringsværktøjer i den offentlige sektor.Bogen redegør for finansieringen af kommunerne, herunder samspillet mellem finanspolitikken og kommunernes budgetter. René Ansbøl sætter fokus på, hvordan de kommunale bevillingsregler og budgetadfærdsteorier som fx New Public Management påvirker styringen, og hvordan målstyring og kommunale budgetmodeller kommer i anvendelse, når det kommunale budget skal lægges.Endvidere behandler bogen de styringsteknologier, der kommer i spil, når kommunernes økonomi begrænses af budgetloven og udgiftslofter. Der redegøres for anvendelse af udlicitering, demografimodeller, resultat- og kontraktstyring, budgetanalyser, innovation- og kvalitetsstyring, benchmarking og nøgletal samt generelle økonomistyringsprincipper. Bogen indeholder en række praktiske eksempler, bl.a. metode ved budgetlægning på beskæftigelsesområdet.Bogens formål er at give et bredt indblik i kommunernes økonomistyring og en viden om, hvad der aktuelt bevæger sig i den kommunale styring.

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.

EU momsmanualen 2024. Med virkning fra den 1. januar 2015 blev de særlige regler om handel med elektroniske ydelser (MOSS-ordningen) indført i samtlige EU-lande. Der er nu opnået enighed blandt EU-landene om, at samme principper skal anvendes for virksomheder, som sælger varer via en webshop til privatpersoner i andre EU-lande.Reglerne træder i kraft 1. januar 2022, og der er fortsat mange uafklarede spørgsmål. Men for de berørte virksomheder er det vigtigt, at man så tidligt som muligt får et overblik over de ændrede regler og de administrative og økonomiske konsekvenser heraf. Vi har omtalt reglerne i denne udgave af EU-manualen, men vil løbende orientere i onlineudgaven, når der kendes flere detaljer.Svindelsager med moms fylder fortsat en del i mediebilledet og tegner et billede af, at myndighedernes kontrol halter et godt stykke efter svindlerne, som med held finder nye områder og opbygger nye modeller. Desværre er der ikke taget skridt til at gribe effektivt ind overfor den grænseoverskridende svindel, og tidligere tanker om ændringer af reglerne er indtil videre strandet. Endelig har vi tilføjet et indledende afsnit til landeafsnittene, hvor vi kort har forsøgt at forklare sammenhæng i forhold til den øvrige tekstdel, ligesom de enkelte landes fradragsregler/godtgørelsesregler er samlet i et skema, der forhåbentlig bidrager til et bedre overblik.

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.

This book is an unprecedented consideration of the challenges of what we can do for generations yet to come. Many growing intergenerational conflicts of interest, such as climate change and fiscal sustainability, are the result of the historically new progress of increasing human power, and the resolution of those conflicts demands a new intergenerational ethic. The book offers fresh new ideas for resolving intergenerational conflicts through the exploration of an entirely new field, conceptualized in philosophy, developed in economics, and tested in experiments. In¿particular, this work develops the theory of intergenerational cooperation based on a new relationship of direct reciprocity between generations. From experimental results, the possibility of intergenerational cooperation through Kantian categorical imperative is shown. The book also examines the effectiveness of inviting representatives of future generations, which are called "imaginary future generations", into the deliberations for current policy decisions. The original Japanese edition of this book was awarded the 66th Nikkei Prize for Excellent Books in Economic Science. The prize was established in 1958 to contribute to the advancement of academics and knowledge in the fields of economics, management, and accounting, as well as to its general dissemination and application.

This book identifies the effect of governance structure components on outreach and sustainability of microfinance institutions (MFIs) in Bangladesh. It is designed to study and understand these structures with reference to the changing forms and functions of MFI administration, in theory and practice, with experiences from selected countries. It helps readers understand corporate governance across the globe with recent developments in this sector. It provides evidence from Bangladesh on what aspects need to be strengthened and identifies the importance of considering differences in institutional values, culture, and environment while pointing to the risk of applying normative assertions of governance structure. The book suggests that a regulatory and supervisory framework should be introduced in Bangladesh to enhance the governance structure of MFIs. It advocates that the sector requires a robust regulatory environment to improve its governance and administrative frameworks and expand the microfinance sector's outreach and sustainability opportunities. It will benefit researchers and students of economics, corporate governance, accountability, transparency, finance, business administration, microfinance institutions, and applied fields, as well as microfinance practitioners, administrators, and policymakers.

"Managing Finance in a Digital World: CIMA CGMA Operational Level" is an enlightening guide that explores the transformative role of finance in today's digital era. Tailored for exams from January 2024 to January 2025, this book is a treasure trove for students and professionals alike, seeking to understand how the finance function is evolving in the face of rapid technological advancements.The book begins by delving into the essence of the finance function within organizations. It illustrates how finance is not just about numbers but is instrumental in creating and preserving value. The narrative then transitions to how finance shapes organizational strategies and communicates these insights effectively to drive informed decisions.A pivotal focus of the book is the integration of technology in finance. Here, it uncovers the impact of the fourth industrial revolution, highlighting key technologies that are reshaping the digital landscape. This section is particularly insightful as it demonstrates how digital tools and mindsets are being leveraged to automate tasks, thus reshaping the future of work and bringing ethical considerations to the forefront.The journey continues with a deep dive into the realm of data and information. The book emphasizes the critical role of data in finance, exploring its general and specific applications in various financial activities. It's an exploration of how data strategies, engineering, and analysis are essential in deriving valuable insights for organizations.Another intriguing aspect is the exploration of the structure and shape of the finance function. The book traces its evolution and adaptation in the digital age, providing a clear understanding of the roles and responsibilities at different levels, from operations to strategic leadership.Lastly, the book explores the finance function's interconnectedness with other organizational areas such as operations, sales, marketing, human resources, and IT. It lays out the main roles of these departments and their interface with finance, underlining the importance of collaboration for achieving organizational goals.

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.

Embark on a transformative journey towards financial freedom with 'Beyond Paycheck to Prosperity.' This comprehensive guide serves as your roadmap to achieving lasting prosperity and cultivating a secure and fulfilling future. Authored by seasoned financial experts, this book goes beyond traditional financial advice, providing practical strategies, actionable insights, and a wealth of knowledge to empower you on your path to financial independence.Key Features:Holistic Financial Guidance: Explore a holistic approach to personal finance that goes beyond mere budgeting. Discover the principles of strategic investing, debt management, and income diversification to build a robust financial foundation.Strategies for Wealth Building: Learn proven strategies for wealth accumulation, whether you're just starting or looking to enhance your existing financial portfolio. From savvy investing to entrepreneurship, this guide covers a spectrum of wealth-building techniques tailored to your unique goals.Socially Responsible Investing: Delve into the principles of socially responsible investing and discover how you can make a positive impact on the world while growing your wealth. Navigate the complexities of ethical investing and contribute to a more sustainable and equitable future.Generational Wealth Planning: Uncover the secrets to creating a legacy of prosperity that spans generations. From effective estate planning to instilling financial literacy in heirs, this book provides insights into passing on not just wealth but also values and a mindset of financial success.Financial Independence Strategies: Declare your Financial Independence Day by mastering the art of financial independence. Explore proven techniques for setting clear financial goals, budgeting effectively, and embracing a mindset that leads to a life of autonomy, purpose, and fulfillment.Real-World Case Studies: Gain inspiration and insights from real-world case studies of successful individuals and families who have achieved financial freedom. Learn from their experiences, challenges, and triumphs as you chart your own course toward prosperity.Adapting to Change: Understand the importance of adaptability in the ever-evolving landscape of personal finance. Whether facing market volatility, economic shifts, or lifestyle changes, this guide equips you with the tools to navigate challenges and emerge stronger.'Beyond Paycheck to Prosperity' is not just a book; it's your companion on the journey to financial empowerment. Whether you're a seasoned investor or just beginning to explore the world of personal finance, this guide offers valuable insights, practical advice, and a comprehensive roadmap to guide you beyond the constraints of a paycheck towards a future of enduring prosperity. Take control of your financial destiny and build the life you've always envisioned. Your journey to financial freedom starts here.

Der Staat ist ein Ozean, du brauchst nur die richtige Kelle, um daraus zu schöpfen!¿Der Autor war über 25 Jahre Steuerfahnder bei einem Finanzamt. Dabei war er insbesondere als Leiter von Ermittlungsgruppen tätig. Er beschreibt in seinem Roman, basierend auf Erlebnissen als Steuerfahnder, sogenannte ¿Schwarzgeschäfte¿ im Dienstleistungsgewerbe. Die fiktive Handlung umfasst Aspekte der organisierten Kriminalität in Bezug zu Steuerstraftaten. Mit Exkursionen zu den Themen Sozialhilfe, Krankenversicherung und Rotlicht-Milieu schildert er anschaulich und spannend die Auswüchse in diesen Bereichen. Zu Beginn des Romans begleiten wir den Protagonisten, Steuerfahnder Tom, zu einer groß angelegten Durchsuchungsaktion der Staatsanwaltschaft, Steuerfahndung und Polizei. Die ersten Durchsuchungen richten sich wegen des Verdachts der Steuerhinterziehung gegen Inhaber von Spielhallen, Dönerketten, einer Security-Firma und einer Baufirma. Bei anschließenden Ermittlungen findet Tom heraus, dass alle handelnden Personen mittels ihrer Firmen Einnahmen erzielen, die sie auf professionelle Art und Weise der Besteuerung entziehen. Dadurch stellen sich die ¿Unternehmer¿ in Deutschland oft mittellos und kassieren zusätzlich zu den hinterzogenen Steuern Sozialleistungen.Fazit des Autors: Die im Roman thematisierten Schäden könnten sich locker im Bereich von Milliarden Euro pro Jahr bewegen.

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.

Continued growth is expected in the Pacific, but governments need to generate additional resources for public infrastructure and services essential to sustaining economic development.This edition of the Pacific Economic Monitor presents the region's experiences in domestic resource mobilization (DRM), the process wherein governments generate their own resources to fund their operations. Policy briefs examine the case for improving DRM, explore digital transformation in tax administration, and discuss tourism, an important sector in many Pacific economies that may have a role to play in contributing to DRM.

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.

The "ICAEW ACA Tax Compliance: Professional Level" book is a comprehensive guide tailored for individuals pursuing the ACA qualification and professionals seeking a deep understanding of UK tax compliance. This book covers a wide range of tax-related topics, essential for accountants, tax advisors, and anyone involved in finance.Starting with 'Ethics and Law', the book lays a solid foundation in the ethical principles and legal aspects that underpin the practice of tax compliance in the UK. This section is crucial for understanding the professional responsibilities and legal framework within which tax professionals operate.The section on 'Indirect Taxes' delves into taxes that are not directly levied on income or profits, such as VAT and customs duties. This part is particularly relevant for businesses and individuals dealing with goods and services, providing insights into how these taxes affect pricing, business operations, and financial planning.'Capital Taxes' discusses taxes related to the ownership, transfer, and disposal of assets. This includes Capital Gains Tax and Inheritance Tax, critical for both individuals and businesses in managing their assets and planning for the future.The 'Corporation Tax' section is dedicated to the taxation of companies and corporate bodies. It covers the calculation of taxable profits, reliefs, and the complexities of corporate tax planning. This is vital for anyone involved in managing a business or providing corporate tax advice.In 'Income Tax and NIC', the book explores the rules and regulations surrounding personal income tax and National Insurance Contributions. This section is particularly beneficial for individuals and professionals advising on personal tax matters, including employment income, investment income, and tax reliefs.The 'Trading Profits' section focuses on the taxation of profits from business and trade, an essential area for entrepreneurs and business owners. This part helps in understanding how business profits are assessed and taxed, and the available reliefs.'Unincorporated Businesses' addresses the tax aspects specific to sole traders and partnerships. This section is key for those running small businesses or advising such entities, offering guidance on tax compliance, profit calculation, and tax planning.'Taxation of Income' provides a comprehensive look at the various types of income that are subject to tax, including employment income, property income, savings, and investment income. This section is crucial for a holistic understanding of income taxation.Lastly, 'National Insurance Contributions' covers the rules and calculations for NICs, an important aspect of UK taxation affecting both individuals and employers.Overall, this book is a valuable resource, providing a thorough understanding of UK tax compliance. It is designed to equip readers with the knowledge required to navigate the complex world of taxation effectively, whether as a professional, business owner, or individual taxpayer.

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