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Norway
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Norges offentlige utredninger NOU 2003: 3
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Ved kongelig resolusjon 11. januar 2002 ble det oppnevnt et utvalg for å vurdere forslag til løsninger som gjør at merverdiavgiftsregelverket virker nøytralt for kommunenes beslutninger.
Merverdiavgiftssystemet gir offentlig virksomhet et økonomisk motiv for egenproduserte tjenester framfor å kjøpe private tjenester. Dette skyldes at store deler av offentlig virksomhet faller utenfor mva-loven.
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Document ID:
6584
68 K
Contact author
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Date added:
03.06.2003
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Translation
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Norwegian Public Report no 3 2003 on VAT and local authorities
This is a report from a committee commissioned by a royal resolution on the 11th of Januay 2002. Its task was to suggest solutions for achieving a VAT-system which does not influence on the
decisions made by local authorities.
The vat system gives public operations a financial motive to produce services themselves instead of buying them from other providers. This is due to the fact that most of the operations in the public sector are VAT-exempted.
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Norway
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Rederibeskatning
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Oversikt over hvordan rederibeskatningen er
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Document ID:
6585
70 K
Contact author
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Date added:
03.06.2003
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Translation
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Taxation of shipping industry
A survey on taxation of the shipping industry
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Norway
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Særavgifter
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Forklaring av begrepet særavgifter
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Document ID:
6589
61 K
Contact author
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Date added:
03.06.2003
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Translation
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Excise duties
An explaination of the concept of excise duties
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Norway
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Norges offentlige utredninger NOU 2003: 7
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Dette er en rapport fra et utvalg oppnevnte av Finansdepartementet 26. april 2001. Det fikk i oppdrag å foreta en bred gjennomgang av systemet med tilleggsskatt, herunder forholdet mellom tilleggsskatt og straff sett i lys av de krav Den europeiske menneskerettskonvensjon setter.
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Document ID:
6583
64 K
Contact author
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Date added:
02.06.2003
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Translation
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Norwegian Public Report no 7 2003 (NOU 2003:7) on Additional tax
This is a report fra a committee commissioned by The Ministry of Finance in 2001 26 th of April. The commitee was charged with the task of undertaking a thoroughly look at the system of additional tax. This also included to look at the connection between additional tax and the demand the European Human Rights convention sets to penalty .
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Norway
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Informasjonsprinsipper
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Dette dokumentet viser hvilke retningslinjer/prinsipper som skal legges til grunn for informasjon som gis internt og overfor publikum.
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Document ID:
6505
43 K
Contact author
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Date added:
12.03.2003
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Translation
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Principles on information given by the taw organisation
This document describes the guidelines/principles applicable for providing information internally as well as to the public
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Norway
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Svart arbeid fra 1980 til 2001
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Forskningsgruppen finner at det har vært en reduksjon i svart arbeid fra 1980 til 2001. Andelen som sier de har unndratt skatt siste 12 måneder har gått ned. Andelen som noen gang har unndratt og andelen som sier de ville unndratt dersom de hadde hatt muligheten, har også gått ned. Årsakene til denne reduksjonen i omfanget av svart arbeid kan være mange. Skatt på arbeidsinntekt og kapitalinntekt er lavere i 2001 enn på 1980-tallet. Gevinsten ved å unndra skatt er følgelig lavere i 2001 enn i 1980. Yrkesdeltakelsen blant kvinner har økt i denne perioden og gjort at færre kvinner er interessert i strøjobber i det svarte arbeidsmarkedet. Spesielt har sysselsettingen av kvinner i offentlig sektor økt i denne perioden og har bidratt til at flere har jobber hvor mulighetene til svart arbeid er begrenset. Andre viktige årsaker til reduksjonen i svart arbeid ser ut til å være en bedret skattemoral, og større tro på at man kan bli tatt. I 2001 er det færre som synes det er forståelig at folk utfører arbeid mot skattefri betaling. Det er også flere som tror at sjansen for å bli tatt er høy. De svarte inntektene har ikke endret seg mye fra 1980 til 2001. I 1989 var andelen som arbeidet svart og de svarte inntektene høyere enn i 1980 og i 2001. Årsakene er trolig at i 1989 var arbeidsledigheten høy (etter norske forhold), samtidig som mange husholdninger slet med stor gjeld og med gjeldsrenter som var høyere enn tidligere på 1980-tallet. Av Goldstein,H., Hansen,W.G., Ognedal,T. and Strøm S. (2002)
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Document ID:
6496
10.6 M
(PDF)
Contact author
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Date added:
13.02.2003
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Translation
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Report on tax evasion on labour income in Norway 1980 - 2001
Based on data from surveys from Norway in1980, 1989 and 2001 we find that the fraction of the population that participated in the unregistered labour market has declined from 1980 to 2001. Participation has declined for both men and women, all age groups and in most industries. The report points to several factors behind this result: Reduced taxes on labour income reduces the gain from tax evasion. Increased participation for women in the registered labour market makes them less available for the odd jobs in the unregistered part of the market. A more aged and more educated labour force also contributes , since tax evasion tends to decline with age and with education. One reason may be that both higher age and education often imply that people held jobs with less possibility to evade taxes on their labour income. This is supported by the finding that the fraction with opportunity to evade tax on labour income has declined, among those who say they would like to. Finally, peoples perceived probability of being caught and punished is higher in 2001 than in 1980 and their attitude to tax evasion is more negative, i.e. the tax morale is improved. Even if the participation in the unregistered labour market has declined from 1980 to 2001, the total unregistered labour income has not. One reason is that men who do unregistered work earn more money in these jobs in 2001 than in 1980. Both the total unregistered labour income and the fraction of the labour force who had such income peaked in 1989. The reason is that 1989 was a year with high unemployment and debt problems for many households, which makes unregistered work more tempting. The questionnaires used in 1980, 1989 and 2001 were almost identical and the surveys were conducted in the same way. Those who agreed to participate was told to send their answers anonymously. Of those who were asked to participate (around 1200 in 1980 and 1989 and 1700 in 2001) more than 80 percent agreed in all three years. The fraction who finally answered was 0.73 in 1980 and 1989 and 0.58 in 2001. By Goldstein,H., Hansen,W.G., Ognedal,T. and Strøm S. (2002)
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Norway
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Kommunal eller statelig skatteoppkreving
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I dag har kommunene det administrative ansvaret for skatteoppkrevingen, mens det overordnete faglige ansvar ligger hos staten ved Finansdepartementet, Skattedirektoratet og skattefogden. Denne rapporten er for Finansdepartementet. I rapporten drøftes det ulike kriterier som anses som viktige for å vurdere en kommunal eller statlig organisering av skatteoppkreveren.
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Document ID:
6266
438 K
(PDF)
Contact author
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Date added:
28.10.2002
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Translation
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Local or central authority on tax collector
Today local authorities are in charge of collecting taxes. This report to the Ministry of Finance discusses several criteria which are relevant to the question if tax collection should be handled by local or central authorities.
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Norway
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Advanced ruling on tax and value added tax issues
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The Ministry of Finance decided to introduce an arrangement foradvanced ruling in direct tax and value added tax matters. This WebPages describes in short the background and content of this arrangement. It also includes a link to regulations adopted.
At this web-site:
http://www.skatteetaten.no/no/Bibliotek/Publikasjoner/bfu/
you can find all published advanced ruling issues
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Document ID:
5878
53 K
Contact author
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Date added:
12.11.2001
Also available in
Norwegian
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Norway
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Nordisk overenskomst om oppkreving og overføring av skatt (Trekkavtalen)
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Dette temabrevet beskriver den Nordiske overenskomst om oppkreving og overføring av skatt (Trekkavtalen). Inn under den nordiske trekkavtale hører skatt som henføres til arbeidsinntekter og pensjons/ trygdeutbetalinger samt selskapsskatt.
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Document ID:
5888
20 K
Contact author
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Date added:
12.11.2001
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Translation
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Nordic agreement on collection and transfer of tax
This memo describes the agreement between the Nordic countries concerning collection and transfer of taxes. It covers taxes on earned income, pensions/ national insurance contribution as well as taxes from enterprises.
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Norway
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Norwegian tax treaties
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This web-page provides an overview of all tax treaties entered into by Norway
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Document ID:
5887
184 K
Contact author
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Date added:
12.11.2001
Also available in
Norwegian
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Norway
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Oljeskattekontoret
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Denne web-siden gir en presentasjon av Oljeskattekontoret og dets funksjoner og oppgaver. Dette sentrale skattekontor ligner selskaper som driver utvinnings- og rørledningstransport på kontinentalsokkelen som - i tillegg til vanlig skatt - skal betale en særskatt til staten etter petroleumsskatteloven
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Document ID:
5882
51 K
Contact author
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Date added:
12.11.2001
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Translation
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The Petroleum Tax Office
This web page presents tasks and functions of the Petroleum Tax Office. This central tax office assesses companies engaged in the production and pipeline transport on the Norwegian continental shelf which – in addition to ordinary taxes – are liable to a special national tax pursuant to the Petroleum Tax Act.
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Norway
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Sentralskattekontoret for storbedrifter
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Denne web-siden gir en presentasjon av Sentraskattekontoret for storbedrifter. Dette skattekontoret likner og kontroller store bedrifter inkludert virksomheter som driver i mange kommuner, som har betydelig tilknytning til utlandet eller som er organisert som konsern. Kontoret likner også rederiselskaper og beregner tonnasjeavgift.
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Document ID:
5885
49 K
Contact author
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Date added:
12.11.2001
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Translation
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Central Taxation Office for Large-Sized Enterprises
This web page presents the Central Taxation Office for Large-Sized Companies. This taxation office is responsible for the assessment and control of large-sized companies, including companies which are engaged in activities in many municipalities, have substantial ties abroad or are organized as a group of companies. The office also assesses shipping companies and calculates tonnage duties.
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Norway
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The Norwegian Tax Administration Service Declarations
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The Norwegian Tax Administration’s service declarations describe the services taxpayers can expect of the Tax Administration. This booklet provides information on where services are provided and on taxpayer’s rights and obligations. The service declarations cover the most common cases.
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Document ID:
5886
46 K
Contact author
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Date added:
12.11.2001
Also available in
Norwegian
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Norway
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NOU fra 1999 om flatere skatt
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I denne NOU vurderer en ekspertgruppe som ble opprettet av Finansdepartementet, et system for flatere beskatning hvor det bl a er tatt hensyn til ulike fradrag og en lavere progressiv skattesats
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Document ID:
5853
65 K
Contact author
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Date added:
05.09.2001
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Translation
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Norwegian Official Report 1999A more proportional tax system
In this Norwegian Official Report an expert group, appointed by the Ministry of Finance, considers a more proportional tax system, taking into account inter alia, various deductions and a lower progression of tax rates .
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Norway
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Offisielt brev vedr. skatt på lotterigevinster
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Dette er et brev fra Finansdepartementet ved Thorbjørn Gjølstad til Mr Hammermann ved EFTA overvåkingsmyndighet (ESA) vedrørende påstått diskriminering pga. fritakelse av skatt på lotterigevinster i Norge
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Document ID:
5850
71 K
Contact author
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Date added:
05.09.2001
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Translation
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Letter of Formal Notice regarding tax exemption of lottery prizes in Norway
This is a letter from Thorbjørn Gjølstad, Ministry of Finance, to Mr Hammermann at the EFTA Surveillance Authority (ESA) regarding alleged discriminatory tax exemption of lottery prizes in Norway.
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Norway
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Strategic plan for the tax administration 2005-2008
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This document includes the strategic plan for the tax administration for the years 2005 – 2008
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Document ID:
5801
487 K
(PDF)
Contact author
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Date added:
24.07.2001
Also available in
Norwegian
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Norway
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Skattlegging av petroleumsvirksomhet – NOU 2000:18
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I NOU 2000:18 ”Skattlegging av petroleumsvirksomhet” blir det norske systemet for skattlegging av petroleumsvirksomhet evaluert av en ekspertkomité. Komiteen ble spurt om å vurdere om systemet bidrar til en optimal utnyttelse av resurssene på den norske kontinentalsokkel. I tillegg skulle komiteen vurdere om skattesystemet er nøytral i forhold mellom forretningsmessige beslutninger når det gjelder utbygging, utvikling, produksjon etc.Rapporten peker på feil i det eksisterende system.
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Document ID:
5798
66 K
Contact author
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Date added:
10.07.2001
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Translation
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Taxation of petroleum activities – NOU 2000:18
In the Norwegian Public Report “NOU 2000:18 Taxation of petroleum activities“ an expert committee evaluates the Norwegian system for taxation of petroleum activities. The committee was asked to consider if the system overall contributes to an optimal exploration of the resources in the Norwegian Continental Shelf. Inter alia, the committee was to consider if the tax system is neutral between business decisions regarding exploration, development, production, etc.The report points out flaws in the existing tax system.
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Norway
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Skatteetatens Serviceerklæring
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Dette dokumentet inneholder skatteetatens serviceerklæringen som ble vedtatt i januar 2008
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Document ID:
5651
46 K
Contact author
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Date added:
29.05.2001
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Translation
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Service Declaration
This document contains the Norwegian Taxpayer’s Charter which was published in Jaunary 2008
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Norway
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White paper No. 41 (1998-99) on Electronic Commerce
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In this document the Government discusses different aspects of electronic commerce. Section 5.4 of the paper deals with e-commerce challenges in the indirect and direct tax area.
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Document ID:
5648
59 K
Contact author
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Date added:
29.05.2001
Also available in
Norwegian
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Norway
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Organisasjonskart for skatteetaten
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Organisasjonskart for skatteetaten
Lenke for å finne lokalt skattekontor:http://www.skatteetaten.no/no/Adresser-og-apningstider/
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Document ID:
5458
48 K
Contact author
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Date added:
03.03.2001
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Translation
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Organisational chart for Norwegian Tax Administration/Directorate of Taxes
Organisational chart for Norwegian Tax Administration
Find your local tax office:http://www.skatteetaten.no/no/Adresser-og-apningstider/
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