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Skattereduktion: Bör arbetskostnaden regleras i lag
Jönköping University, Jönköping International Business School.
2013 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.

It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes. It can create problems in the predictability when a law is unclear and can lead to different interpretations. The labor cost has not a clear definition of what or how it is calculated. That can be a problem when a fixed price or a pacet deal is offered. When such prices are offered, the labor cost can be calculated what is considered advantageous for the customer. In other words, there is an increased risk that some of the material costs may lies in labor cost. When such situations occur, it wondered whether it shall be deemed that the seller enters a false statement in his application to the Swedish Tax Authority.

Predictability weaknesses when a law is unclear. The Swedish Tax Authority can not verify whether a thing in the application is miscalculated on what is the labor cost and other expenses. This makes it difficult to demonstrate whether it can be considered a false statement submitted when law has such a gap. For it to be a competitive neutrality between companies, should the labor cost be changed so that the concept becomes clearer in law.

Place, publisher, year, edition, pages
2013. , 37 p.
National Category
Social Sciences
URN: urn:nbn:se:hj:diva-22936OAI: diva2:683473
Subject / course
IHH, Commercial Law
Available from: 2014-02-13 Created: 2014-01-03 Last updated: 2014-02-13Bibliographically approved

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Skattereduktion(620 kB)112 downloads
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