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Skatteverket: Praktiska problem i kontrollerna av företag
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Uppsatsen avser att undersöka hur Skatteverkets kontroller av företagare går till praktiskt. Utifrån detta ska uppsatsen utreda vilka problem som finns i det praktiska arbetet som Skatteverket gör i de olika kontrollformerna. Studien bygger på en kvalitativ metod vilken valts för att få en djupare förståelse för studieämnet. Det empiriska materialet till studien har samlats in med hjälp av intervjuer med sammanlagt fem handläggare på Skatteverket. Material till den teoretiska referensramen har inhämtats från relevant litteratur och sökningar i databaser. Studien har kommit fram till att det finns problem i det praktiska arbetet med skattekontroll, som exempelvis svårighet att få in bokföring och att få svar på förfrågningar. De problem som framkommit i studien har en koppling till Skatteverkets bemötande av företagen samt företagarens beteende. Sambandet mellan bemötande och beteende har i studien analyserats med hjälp av en modell.

Abstract [en]

The paper aims to investigate how the Tax Agency inspect business owners. Based on this, the essay will examine the problems involved in the practical work with various forms of control. The study is based on a qualitative approach which was chosen in order to gain a deeper understanding of the study subject. The empirical data for the study were collected through interviews with a total of five officers at the Tax Agency. Material for the theoretical framework has been obtained through database  searches and literature. The study has concluded that there are problems in the practical work of the tax Agency, such as the difficulty to get accounts, and to obtain answers to queries. The problems identified in the study are connected to how the Tax Agency treat companies and also to corporate behavior. The relationship between attitude and behavior in the study were analyzed using amodel.

Place, publisher, year, edition, pages
2014. , 35 p.
Keyword [en]
The Swedish Tax Agency, tax control, tax audit, treatment
Keyword [sv]
Skatteverket, skattekontroll, skatterevision, bemötande
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-25270OAI: oai:DiVA.org:mdh-25270DiVA: diva2:725894
Subject / course
Business Administration
Presentation
2014-06-04, Eskilstuna, 15:00 (Swedish)
Supervisors
Examiners
Available from: 2014-07-04 Created: 2014-06-17 Last updated: 2014-07-04Bibliographically approved

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Skatteverket - Praktiska problem i kontrollerna av företag(490 kB)434 downloads
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CiteExportLink to record
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Citation style
  • apa
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  • Other style
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  • Other locale
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Output format
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