Offentlig økonomi og beskatning

This book traces how the student loan system has created insurmountable student debt traps for millions of student borrowers contrary to its original purpose of promoting social mobility. Today, approximately 45 million Americans hold over $1.7 trillion in student loan debt, with over 20% of borrowers in default. Student loan debt has the greatest negative impact of wealth-poor students, with Black and first-generation students less likely to attain a college degree, more likely to default on student loan debt, and less likely to gain the same type of wage premium from their college degrees than white student loan borrowers. The book also offers a wide range of policy solutions for remedying the student loan debt crisis.

This book is a compass for resource rich-developing countries, taking Mongolia as a case study. Policy aspects of the development of the mining sector in developing countries such as Mongolia and its impact on the economy and society are reviewed. The book deals with specific industry policies and challenges identified by policy makers, its characteristics and policy recommendations moving forward with an emphasis on the importance of evidence-based policy making (EBPM). It begins with the country's development strategy and the role of the mining industry, highlighting the fact that major strategic and policy documents still suffer from ambiguity and clear guidance as well as gaps in policy directions. The book also highlights the need for policy makers to improve transparency initiatives. Authors emphasize transparency or lack thereof in mining contracts, taxation, trading, and marketing and provide specific policy recommendations and alternative policy actions. The macroeconomic and social impact of the mining sector and the role of foreign direct investment is also discussed. Particularly, utilizing in-house economic analytical tools, the role and impact of resource revenue management policy in Mongolia is evaluated. Further, the impact of mining projects on the livelihood of local households as well as the importance of obtaining a social license to operate is discussed.This monograph is recommended for readers who want an in-depth comprehensive understanding of the mining sector, EBPM, and key lessons learned in managing natural resources in Mongolia.

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.

Welcome to "ACCA Taxation: United Kingdom," a comprehensive guide to the United Kingdom's complex tax system. Whether you're a student, an entrepreneur, a professional or a scholar, this book provides explicit explanations about every facet of the U.K.'s taxation policies. It's structured six distinct sections, allowing you to easily locate information on particular taxation aspects that are most relevant to you. Exam: June 2023 - March 2024 From the beginning, "ACCA Taxation: United Kingdom" breaks down the broad spectrum of the UK tax system and its administration. We delve into how tax is collected and enforced, as well as the different types of taxes individuals and businesses must account for.The book's subsequent sections focus on in-depth discussions on varied tax households might need to pay, including income tax from full-time employment, self-employment, capital allowances, relief for trading losses and even taxation of partnerships and limited liability partnerships.Detailed insights have also been devoted to property and investments or other types of passive income which offer guidance on how these should be taxed and the related implications on one's tax liability.Calculated taxations such as capital gains tax that individuals face when selling assets like houses, shares and other property, along with disable Inheritance taxes that an individual would be laid to clear upon death - bringing to the table, mechanisms of how estates are assessed and taxed are descriptively explained.The expansive field of Corporation tax liabilities, often an intricate subject, is made simpler and easier to understand. It further dwells into its nature, ascertains Taxable total profits and explains group corporate structure affeliciation related exemptions or reliefs.A separate area of "Value added tax (VAT)" section offers a well defined structure and registration essentials for the same. In the closing section, readers are also equipped with intrinsic knowledge about the role of technology skills, which provides necessary insights to the innovative, tech-infused world of today's tax environments."ACCA Taxation: United Kingdom" concisely bridges the gap between stringent statutory framework and utilitarian-driven comprehension. The simplicity of the cognitive model ushered for laying out the book paints a reader-friendly image for demystifying the mystique of UK Tax laws. It acts as your personal, reliable resource, helping you decode and cross-navigate the complex labyrinth of UK taxation with ease and confidence.

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.

This book summarizes the financial development of China from 1949 to 2019. This book divides the process of financial development during the past 70 years into five stages, focusing on the development characteristics of different parts of the financial institution system, including banks, securities, insurance, and other financial institutions, as well as the difficult growth process of financial markets (currency, capital, bond, and foreign exchange markets, etc.) from absence to existence, from small to large. This book objectively analyzes the achievements of Chinäs financial industry in the past 70 years and reveals the historical experience and enlightenment contained therein.