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Skatteverkets nya styrning av beskattningsverksamheten: En kritisk analys av den södra regionen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The Swedish Tax Agency's new tax management system : a critical analysis of the southern region (English)
Abstract [sv]

Bakgrund: Under det senaste året har Skatteverkets södra region genomfört omfattande förändringar i sitt sätt att styra den inkommande ärendehanteringen. Tidigare styrde vart och ett av kontoren sin egen verksamhet för att numera styras gemensamt via det införda nätverket. Då den nyligen implementerade styrningen ännu inte har analyserats, fick vi i uppdrag av Skatteverket möjlighet att kritiskt analysera hur denna förändring upplevs av medarbetare i den södra regionen.

Syfte: Syftet är att kritiskt analysera hur den genomförda förändringen av styrningen upplevs av medarbetare samt hur dessa typer av förändringar påverkar värdeskapandet. Detta ska slutligen generera i förbättringsförslag till Skatteverket och andra offentliga verksamheter.

Metod: För att uppnå syftet med uppsatsen har vi genomfört en kvalitativ fallstudie vilken har inkluderat flertalet intervjuer med personer inom Skatteverkets södra region som arbetat där före och efter den genomförda förändringen av styrningen.

Resultat/Slutsats: Vi anser att den genomförda förändringen av styrningen kommer att möjliggöra ett mer kostnadseffektivt arbete i det inkommande ärendeflödet. Efter att ha analyserat teori och empiri finner vi att Skatteverket till stor del har brustit i sin kommunikation med medarbetaren under förändringens gång.

Abstract [en]

Background: During the last year, the southern region of the Swedish Tax Agency's have made major changes in the way of controlling the incoming declarations to the agency. Earlier, each of the offices managed their own business and today the are managed jointly through the recently introduced network. Since the recently implemented management has not yet been analyzed, we, on behalf of the Swedish Tax Agency, were able to analyze how this change is experienced by employees in the southern region.

Purpose: The purpose is to critically analyze how the change in management is experienced by employees and how these types of changes affect the value creation. This will eventually generate improvement proposals for the Swedish Tax Agency and other public activities.

Method: In order to achieve the purpose of the essay, we conducted a case study which consists of interviews with persons within the Swedish Tax Agency's southern region who worked at the agency before and after the change in management.

Result /Conclusion: We believe that the change in control will generate more efficient work in the incoming case flow, which will generate cost savings. After analyzing theoretical- and empirical parts we have also found that the Swedish Tax Agency has in general failed in their way of communicating with the employees during the course of change.

Place, publisher, year, edition, pages
2017. , 83 p.
Keyword [en]
Public authority, Value creation, Efficiency, Management control
Keyword [sv]
Offentlig verksamhet, Värdeskapande, Effektivisering och Verksamhetsstyrning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66877OAI: oai:DiVA.org:lnu-66877DiVA: diva2:1121357
External cooperation
Skatteverket
Subject / course
Business Administration - Other
Educational program
Business Administration and Economics Programme, 240 credits
Presentation
2017-05-24, Växjö, 20:09 (Swedish)
Supervisors
Examiners
Available from: 2017-07-11 Created: 2017-07-10 Last updated: 2017-07-11Bibliographically approved

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01d875d6dd5707f762b987499e6b57b4816f8c85f4dbbe6348acc5524a1bb241d19628a6b4780e0e0e0ddc7023c2fd05842b04602bf845ddfca8108717ebbbfa
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  • apa
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