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Taxeringskalendern
''Taxeringskalendern'' ( English: ''"the tax annual"'' or ''"the tax calendar"'') is the Swedish blanket term for a directory that contains public information on taxed income from work and capital of all natural persons above 18 years of age in Sweden. Some ''taxeringskalender'' also include the income of legal persons. Sweden and the Swedish Tax Agency applies a uniquely, at least compared internationally, high legal transparency regarding the material privacy of individual citizens, only equivalent to Norway and Finland. In Sweden the first ''taxeringskalender'' was published in 1905 (however, SAOB attest the word first in 1923). The two first publishers shall have been ''AB Förenade Kalenderföretagen'', owned by Albert Bonniers förlag, and ''Kalenderförlaget i Västerås AB''. Up until 2008 it also contained assets data on individuals, but since the wealth tax was revoked on January 1, 2007, these are no longer published. The information comes from the Swedish Tax Agency ...
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Blanket Term
In linguistics, semantics, general semantics, and ontologies, hyponymy () is a semantic relation between a hyponym denoting a subtype and a hypernym or hyperonym (sometimes called umbrella term or blanket term) denoting a supertype. In other words, the semantic field of the hyponym is included within that of the hypernym. In simpler terms, a hyponym is in a ''type-of'' relationship with its hypernym. For example, ''pigeon'', ''crow'', ''eagle'', and ''seagull'' are all hyponyms of ''bird'', their hypernym, which itself is a hyponym of ''animal'', its hypernym. Hyponyms and hypernyms Hyponymy shows the relationship between a generic term (hypernym) and a specific instance of it (hyponym). A hyponym is a word or phrase whose semantic field is more specific than its hypernym. The semantic field of a hypernym, also known as a superordinate, is broader than that of a hyponym. An approach to the relationship between hyponyms and hypernyms is to view a hypernym as consisting of hypo ...
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SAOB
A complete set of ''Svenska Akademiens ordbok'', as of late 2014. The majority of the volumes remain unbound in this set. ''Svenska Akademiens ordbok'' (), abbreviated SAOB, is a dictionary published by the Swedish Academy, with the official title ''Ordbok över svenska språket utgiven av Svenska Akademien''. This dictionary is the Swedish counterpart of the ''Oxford English Dictionary'' (OED) or the ''Deutsches Wörterbuch'' (DWB). Work on the dictionary started in 1787 and the first volume was published in 1898 and as of 2021, when the latest volume appeared, work has progressed to the letter Å inclusively, leaving only the letters Ä and Ö to be finished. The dictionary has approximately 450,000 main entries. The searchable web version has been available since 1997. See also *''Svenska Akademiens ordlista ''Svenska Akademiens ordlista'' (, "Word list of the Swedish Academy"), abbreviated SAOL, is a spelling dictionary published every few years by the Swedish Academy. I ...
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Aktiebolag
''Aktiebolag'' (, " stock company") is the Swedish term for "limited company" or "corporation". When used in company names, it is abbreviated AB (in Sweden), Ab (in Finland), or, rarely, A/B (dated), roughly equivalent to the abbreviations ''Ltd.'' and '' PLC''. The state authority responsible for registration of aktiebolag in Sweden is called the Swedish Companies Registration Office. Sweden All ''aktiebolag'' are divided into two categories: private limited companies and public limited companies. The name of a private limited company may not contain the word ''publikt'' ("public") and the name of a public limited company may not contain the word ''privat'' or ''pvt.'' ("private"). Public A public limited company (''publikt aktiebolag'') is legally denoted as "AB (publ.)" in Sweden or "Abp" in Finland. A Swedish public limited company must have a minimum share capital of 500,000 Swedish kronor and its shares can be offered to the general public on the stock market. The ...
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Municipalities Of Sweden
The municipalities of Sweden ( sv, Sveriges kommuner) are its lower-level local government entities. There are 290 municipalities which are responsible for a large proportion of local services, including schools, emergency services and physical planning. Foundation The Local Government Act of 1991 specifies several responsibilities for the municipalities, and provides outlines for local government, such as the process for electing the municipal assembly. It also regulates a process (''laglighetsprövning'', "legality trial") through which any citizen can appeal the decisions of a local government to a county court. Municipal government in Sweden is similar to city commission government and cabinet-style council government. A legislative municipal assembly ''(kommunfullmäktige)'' of between 31 and 101 members (always an odd number) is elected from party-list proportional representation at municipal elections, held every four years in conjunction with the national general ele ...
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Counties Of Sweden
The counties of Sweden (Swedish: ''Sveriges län'') are the top-level geographic subdivisions of Sweden. Sweden is today divided into 21 counties; however, the number of counties has varied over time, due to territorial gains/losses and to divisions and/or mergers of existing counties. This level of administrative unit was first established in the 1634 Instrument of Government on Lord Chancellor Count Axel Oxenstierna's initiative, and superseded the historical provinces of Sweden ( sv, landskap) in order to introduce a more efficient administration of the realm. At that time, they were what the translation of ''län'' into English literally means: fiefdoms. The county borders often follow the provincial borders, but the Crown often chose to make slight relocations to suit its purposes. In every county there is a county administrative board (''länsstyrelse'') headed by a governor ('' landshövding''), appointed by the government, as well as a separate regional council ('' ...
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Solna
Solna Municipality ( sv, Solna kommun or , ) is a municipality in Stockholm County in Sweden, located just north of Stockholm City Centre. Its seat is located in the town of Solna, which is a part of the Stockholm urban area. Solna is one of the richest municipalities in Sweden. The municipality is a part of Metropolitan Stockholm. None of the area is considered rural, which is unusual for Swedish municipalities, which normally are of mixed rural/urban character. Solna is the third smallest municipality in Sweden in terms of area. Solna borders Stockholm Municipality to the south, southeast and northwest; to Sundbyberg Municipality to the west; to Sollentuna Municipality to the north; and to Danderyd Municipality to the northeast. The boundary with Danderyd Municipality is delineated by the Stocksundet strait. There are two parishes in Solna Municipality: Råsunda (population 29,677) and Solna (population 28,317). Solna Parish once included parts of present-day City of Stock ...
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Tax Return
A tax return is the completion of documentation that calculates an entity or individual's income earned and the amount of taxes to be paid to the government or government organizations or, potentially, back to the taxpayer. Taxation is one of the biggest sources of income for the government. There are two types of taxes—direct and indirect—which are both parts of the tax revenue. Tax revenue is the income gained by government from taxes that are levied on income, profit, goods and services, land revenue, ownership, and transfer of property, and other taxes. Total tax revenue calculated as a percentage of GDP shows the share of the country’s output collected by the government through taxes. Tax revenue is used by governments to grant sums of money to communities, the military, education, hospitals, and infrastructure. In the United States the Internal Revenue Service (IRS) administers federal tax laws. It is a government entity that fulfils three main functions. Firstly ...
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Wealth Tax
A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets. This includes the total value of personal assets, including cash, bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses, financial securities, and personal trusts (a one-off levy on wealth is a capital levy).Edward N. Wolff, "Time for a Wealth Tax?"''Boston Review'', Feb–Mar 1996 (recommending a net wealth tax for the US of 0.05% for the first $100,000 in assets to 0.3% for assets over $1,000,000/ref> Typically, liabilities (primarily mortgages and other loans) are deducted from an individual's wealth, hence it is sometimes called a net wealth tax. Of 36 OECD countries, five had a personal wealth tax in 2017 (in 1990 there were 12 countries). One of its goals is to reduce the accumulation of wealth by individuals. Critics note that a wealth tax can have the unintended consequence of wealthy entrepreneurs and businesspeople ...
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Asset
In financial accountancy, financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive economic value. Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). The balance sheet of a firm records the monetaryThere are different methods of assessing the monetary value of the assets recorded on the Balance Sheet. In some cases, the ''Historical Cost'' is used; such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset is used to determine the value shown on the balance sheet. value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business. Assets can be grouped into two major classes: Tangible property, tangible assets and intangible assets. Tangible ...
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Albert Bonniers Förlag
Albert Bonniers Förlag is a publishing company based in Stockholm, Sweden. Albert Bonniers Förlag is part of the book publishing house Bonnierförlagen, which also includes Wahlström & Widstrand and Bonnier Carlsen. History Albert Bonnier (1820–1900) established the company in 1837 in Stockholm. Under his son and successor Karl Otto Bonnier (1856–1941), the company grew to be one of the largest publishers in Sweden. Many well-known Swedish authors have been published by Albert Bonniers Förlag. Notable authors have included August Strindberg, Verner von Heidenstam, Gustaf Fröding, Selma Lagerlöf and Hjalmar Söderberg. Albert Bonniers Förlag publishes around 100 books per year. Its publications have been characterized by versatility, including novels, poetry, memoirs, biographies, essays and travelogues as well as a variety of non-fiction books. Contemporary writers include Tomas Tranströmer, Carlos Ruiz Zafón, Dan Brown and Åsa Larsson. See also * Bonnier family ...
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Finland
Finland ( fi, Suomi ; sv, Finland ), officially the Republic of Finland (; ), is a Nordic country in Northern Europe. It shares land borders with Sweden to the northwest, Norway to the north, and Russia to the east, with the Gulf of Bothnia to the west and the Gulf of Finland across Estonia to the south. Finland covers an area of with a population of 5.6 million. Helsinki is the capital and largest city, forming a larger metropolitan area with the neighbouring cities of Espoo, Kauniainen, and Vantaa. The vast majority of the population are ethnic Finns. Finnish, alongside Swedish, are the official languages. Swedish is the native language of 5.2% of the population. Finland's climate varies from humid continental in the south to the boreal in the north. The land cover is primarily a boreal forest biome, with more than 180,000 recorded lakes. Finland was first inhabited around 9000 BC after the Last Glacial Period. The Stone Age introduced several differ ...
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Public Records
Public records are documents or pieces of information that are not considered confidential and generally pertain to the conduct of government. For example, in California, when a couple fills out a marriage license application, they have the option of checking the box as to whether the marriage is "confidential" (Record will be closed, and not opened to public once recorded) or "public" (record will become public record once recorded). Essentially, if the marriage record is public, a copy of the record can be ordered from the county in which the marriage occurred. Other examples of public records includes information pertaining to births, deaths, and documented transaction with government agencies. History Since the earliest organised societies, with taxation, disputes, and so on, records of some sort have been needed. In ancient Babylon records were kept in cuneiform writing on clay tablets. In the Inca empire of South America, which did not have writing, records were kept via an ...
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