Inkomstskatteregler vid leasing av inventarier
Departementsserien 2002:16
Departementsserien
Departementsserien, Ds, är en serie av förslag som olika utredningar har lämnat till regeringen. Serien innehåller utredningar som regeringens departement har gjort.
Preface
ESO or the Expert Group on Public Finance (Expertgruppen för studier i offentlig ekonomi) is an ad hoc independent government commission attached to the Swedish Ministry of Finance. ESO was established in 1981 and its main objective is to ensure that public resources are used more efficiently and to scrupulously evaluate public expenditure systems as well as economic effects of revenue collected. In recent years ESO has also focused more on international comparisons such as benchmarking and analyses of the consequences of Sweden's joining the European Union for different sectors. This report belongs to the latter category.
Firstly, however, a few words to clarify the status of the ESO Reports. ESO studies are normally carried out by academic researchers, individual civil servants,
ESO or the Expert Group on Public Finance (Expertgruppen för studier i offentlig ekonomi) is an ad hoc independent government commission attached to the Swedish Ministry of Finance. ESO was established in 1981 and its main objective is to ensure that public resources are used more efficiently and to scrupulously evaluate public expenditure systems as well as economic effects of revenue collected. In recent years ESO has also focused more on international comparisons such as benchmarking and analyses of the consequences of Sweden's joining the European Union for different sectors. This report belongs to the latter category.
Firstly, however, a few words to clarify the status of the ESO Reports. ESO studies are normally carried out by academic researchers, individual civil servants,
Departementsserien
Departementsserien, Ds, är en serie av förslag som olika utredningar har lämnat till regeringen. Serien innehåller utredningar som regeringens departement har gjort.