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Kassaregisterlagen: En studie i kassaregisterlagens effektivitet och rättvisa
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Inledning: Skatteundandraganden i kontantbranschen har sedan länge varit ett känt problem för skatteverket vilket också leder till en snedvriden konkurrens. En ny lag, kassaregisterlagen, ska undvika skattefusk och illojal konkurrens. De flesta inom kontantbranschen inkluderas i lagen med få undantag så som torghandel. Borde även torghandeln omfattas av lagen? Borde klädbranschen kanske undantagas från lagen? Kommer lagen att vara slagkraftig i att stävja skattefusk?

Syfte: Syftet med denna studie är att undersöka och analysera kassaregisterlagens slagkraft samt även lagens nödvändighet i klädbranschen och torghandeln.

Metod: En kvalitativ forskningsmetod ligger till grund för undersökningen där empiri studeras i form av insamlad information och intervjumaterial. Sex företag har intervjuats angående deras syn på kassaregisterlagen och torghandeln har granskats.

Resultat: Torghandel bör definitivt omfattas av lagen då det inte finns något hinder till detta och skattefusk är förekommande. Det är rätt att klädbranschen också omfattas av lagen då fusk av olika slag förekommer även där. Fuskandet kommer att fortsätta och lagens slagkraft kommer inte att vara nämnvärd.

Abstract [en]

Introduction: The avoidance of paying taxes has since a long time been a well known factor for Skatteverket which has also led to twisted market competitiveness. A new law, the cash registry law, will act to prevent tax fraud and illegal competitiveness.  Most parties in the cash businesses will be included by the law, with some exceptions such as the market place (market square trading). Should the market place be included in this law as well? Should the clothing business be deducted from the law? Will the law be powerful in terms of fighting tax fraud?

Purpose: The purpose of this study is to examine and analyze the power and usefulness of the law, concentrated on the clothing industry and market place.                   

Method: A qualitative research method is the foundation of this study, whereas empirical material (collected information and interview material) is examined. Six companies have been interviewed regarding their view on the cash registry law and the market place has been investigated.

Conclusion: The market place should definitely be included by the law, the reason being that there are no obstacles for this to happen and tax fraud is evident.  It is correct that the clothing industry should be affected by the law as various types of fraud is evident here as well.  This type of fraud will continue and the power of the implementation of the law will be of no significant factor.

Place, publisher, year, edition, pages
2010. , p. 39
Keywords [sv]
Kassaregisterlagen, Kontantbranschen, Skattefusk
Identifiers
URN: urn:nbn:se:mdh:diva-9780OAI: oai:DiVA.org:mdh-9780DiVA, id: diva2:324441
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-05 Created: 2010-06-15 Last updated: 2010-07-05Bibliographically approved

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Esmaili, SiamandSadeghian Saravi, Pershin
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
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Output format
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