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Omvänd momsredovisning - Ur företagens perspektiv
Högskolan i Gävle, Institutionen för ekonomi.
Högskolan i Gävle, Institutionen för ekonomi.
2008 (Svenska)Självständigt arbete på grundnivå (kandidatexamen), 10 poäng / 15 hpStudentuppsats
Abstract [en]

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.

The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new law

Method: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.

Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules.

Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved.

Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.

Ort, förlag, år, upplaga, sidor
2008. , s. 55
Nyckelord [en]
Account, reversed charge, delimiting problems, liquidity, competition, unde-clared work
Nyckelord [sv]
Redovisning, omvänd moms, konkurrens, svartarbete, gränsdragningsproblem, likviditet
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hig:diva-317Arkivnummer: E3BA: DiVA 011/08OAI: oai:DiVA.org:hig-317DiVA, id: diva2:119867
Uppsök
samhälle/juridik
Handledare
Examinatorer
Tillgänglig från: 2008-02-12 Skapad: 2008-02-12

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