The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

The aim of this essay was to examine how the decision-making in LVU cases are motivated in the judicial decisions. How has the principle of whats in the best interest of the child been noticeable in these judicial decisions and how are the child's needs and the consequences for the child of the drug abuse been described? When the parents have been judged to have given a non acceptable consent, how have they been described and how has the parents described the situation?Our research is of a qualitative nature, a document analysis of judicial decisions in LVU cases. We analyzed eight court cases containing decisions from County Court, Fiscal Court of Appeal and The Supreme Administrative Court.Our results showed that parents were described in the judicial argumentation as negative stereotypes and a picture of unreliability were created. What was best for the child were not expressed in words but woven into the children's needs and in most cases the consequences of the abuse of drugs were not made clear..

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Between 1750 and 1850 the population of Sweden doubled. The increase was very unequally distributed among the different social groups of the rural population. The number of peasants grew very little, while the numbers of the landless (crofters, bordars etc.) more than quadrupled. This study examines whether Christer Winberg's thesis of the landless growth can be applied to Björklinge parish in Uppland. Winberg believes that it was mainly children of tenant farmers who became landless.

Over the last decades there has been a steady increase in the representation of women on the political arena. Despite of this there are still fewer women in comparison to men in political organs particularly at the municipal level. It is therefore of great importance to examine which different factors that tend to effect the female representation at this level. Doctor of philosophy at Umeå University Jessika Wide presented in a study from 2000 that the share of women in the municipal councils tended to depend upon cultural, socio-economical and political factors. Other scholars also mean that women have specific interests and therefore are more represented in some areas.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.