Offentlig økonomi og beskatning

Der vorliegende Open-Access-Band analysiert die relevanten ökonomischen Zusammenhänge der Inflation in Bezug auf die Entstehung und die Folgen von nachhaltigen Steigerungen des Preisniveaus einer Volkswirtschaft. Nach einer langen Periode stabiler Preise ist die Gefahr einer dauerhaften Inflation unerwartet wieder in den Blickpunkt von Wirtschaft und Politik geraten. Begleitend werden die Messkonzepte der Inflation sowie die Möglichkeiten und Grenzen zur Wiederherstellung der Geldwertstabilität durch eine Zentralbank beschrieben.

This unique guide tells you EVERYTHING you need to know about using a company to invest in property. Essential reading for those who already have a property company and those thinking about setting one up.

The purpose of The Pastor's House manual is to advise and assist clergy to take advantage of the great housing allowance provision which could be considered one of the biggest tax-saving benefits in the tax code for pastoring clergy up through retirement. The savings and benefits can be phenomenal! Ms. Kennedy-Jacobs is registered with the USA Patent and Trademark Office as "The Church Business Consultant" designated to provide print publications, namely books and manuals in the field of compliance with federal regulations for clergy and churches. Reg No.:6 285 0203, Registered March 2, 2021, Trademark Supplemental Register, Ser. No. 88-689,271. www.thepastorshouse.com I felt the manual was insightful and informational, particularly the integration of the housing allowance and retirement. I believe this publication will be beneficial to all clergy regardless of church size. Rev. Dr. Dyheim T. Watson, Sr. Pastor First Nazarene Baptist Church, Camden, NJ The Pastor's House focuses on benefits available through the housing allowance and is a fundamental tool for every pastor. Janet's years of experience have been distilled into an indispensable resource for seasoned pastors, as well as pastors just beginning their ministry. Joseph Powers, EA, Powers Tax Service, Marlton, NJ Janet V. Kennedy-Jacobs has been my personal tax preparer and church financial consultant for more than half my pastoral ministry of 50 years at the Calvary Baptist Church of North Jersey at Garfield. She has served pastors and churches throughout New Jersey and the United States per my leadership as President of the General Baptist Convention of New Jersey and as General Secretary of the National Baptist Convention, USA, Inc. Her work has been of great benefit to pastors grappling with tax issues, retirement plans, compensation packages and financial concerns in general. This prepared booklet titled, "The Pastor's House" will serve not only new pastors, but pastors of active tenures and those of us contemplating retirement. Rev. Dr. Calvin McKinney, Garfield, NJ

EU momsmanualen 2023. 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.

Kann es einen Betrieb ohne Gewinnerzielungsabsicht geben? Dieser Frage widmet sich der Autor dieser Arbeit. Im ersten Teil der Arbeit wird die Rechtsprechung des Bundesfinanzhofs zu sog. schlafenden Betrieben nachgezeichnet. Der Autor untersucht das Verhältnis von Gewinnerzielungsabsicht, steuerlichem Betriebsbegriff sowie Betriebsvermögen und stellt der Rechtsprechung eine eigene Lösung gegenüber, wonach Betriebe ohne Gewinnerzielungsabsicht nicht denkbar sind. Diese Auffassung sichert der Autor anschließend verfassungsrechtlich ab.

Sowohl für Studierende und Lehrende als auch für Praktiker aus den Bereichen der Betriebswirtschaftlichen Steuerlehre und des Steuerrechts gibt dieses Buch eine übersichtliche Darstellung der wichtigsten Steuerarten in Deutschland. Die einzelnen Kapitel liefern fundierte Kenntnisse über steuerliche Grundlagen, das Steuersystem, die Einkommensteuer, die Körperschaftsteuer, die Gewerbesteuer, die Grundsteuer, die Erbschaft¿ und Schenkungsteuer, die Umsatzsteuer, weitere wichtige Verkehr¿ und Verbrauchsteuern sowie den Einfluss der Rechtsformwahl auf die Besteuerung. Auf dem gesicherten Rechtsstand Januar 2023 wurde das Buch aus der renommierten 4. Auflage ¿Steuern¿ weiterentwickelt. Neben dieser Aktualität zeichnet sich das Buch besonders dadurch aus, dass die Leser mit Hilfe der theoretisch fundierten und durch zahlreiche Abbildungen und Beispiele sehr gut nachvollziehbaren Darlegungen ihr gelerntes Wissen anhand von zahlreichen Fallbeispielen mit Musterlösungen überprüfen können.

The Federal Emergency Management Agency (FEMA) operates multiple hazard mitigation assistance (HMA) grant programs as a way to promote a national culture of preparedness and public safety, mitigate the consequences that disasters have for communities and infrastructure, and reduce future draws on the Disaster Relief Fund. The Robert T. Stafford Disaster Relief and Emergency Assistance Act requires FEMA to ensure that these mitigation activities are cost-effective. To determine cost-effectiveness, FEMA currently requires any project seeking HMA grants to include a benefit-cost analysis (BCA), implemented in accordance with Office of Management and Budget Circular A-94. Applicants for mitigation grants have provided extensive feedback that the BCA process is cumbersome and that finding the right data to include in the calculations of costs and benefits is difficult. FEMA is concerned that the administrative burdens and the costs of application processes could discourage subapplicants with fewer resources from applying or place them at a disadvantage in developing quality applications. Furthermore, two 2021 executive orders direct federal agencies to achieve greater equity and fairness in allocating federal resources. Two HMA grant programs have been selected as pilot programs for the corresponding federalwide Justice40 Initiative. The authors found that FEMA's dual goals of equity and simplicity occasionally compete, that FEMA has the authority to implement recommended changes, and that FEMA's approach to BCA differs from those of other federal entities. The authors identify nine changes that FEMA could implement to address the inequities introduced by the use of BCA in the HMA grant process.

This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation - goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.

This tax guide is essential reading for all self-employed business owners (sole traders and partnerships). It contains practical, tried and tested tax saving ideas illustrated with easy to follow examples.

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.

This book comprehensively addresses the economic and social implications of the COVID-19 pandemic. In each chapter of the book, the effects of the pandemic on different economic and financial sectors are discussed.The book tackles many topics and issues that are of relevance in the post-pandemic world. Some of these issues are the effects of the pandemic on countries' budgets, tax systems, financial and economic policies, and management, in addition, the evaluation of the pandemic in terms of migration and refugees, the historic comparison of its effects with other pandemics, the social media reflections of the pandemic and the global governance discussions. The book also considers the effects of pandemic on the use of digital currencies and the effects of digitalization of employment and robot employment.