Brott & Skatt : En undersökning av nystartade aktiebolag på Skattekontor Östra Göteborg

• Main Author: Andersson, Malin
• Format: Others
• Language: Swedish
• Published: Linköpings universitet, Ekonomiska institutionen 1999
• Subjects: Business and economics; Tax evasion; Tax avoidence; Economic crimes; Tax dodger; Taxation authorities; Ekonomi
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-650

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it. REALISATION I have investigated how the 251 corporations which were registered for F-tax at the local tax office of Eastern Gothenburg (SKR) during 1996 have handled their settlements and income-tax returns from the registration1996 until 1998. I have worked with my essay under guidance of Olle Thegerström and I have under observance of the secrecy of the taxation authorities taken part of all information that have been necessary to fulfil this work. RESULTS From the variables that I have used in my investigation I don't think that it is possible to develop a method to anticipate which companies who will fail in their obligations to SKM. That is not to say that there are not structures, which can anticipate how a company will develop. I think that it is values of the manager of business, which to a large extent direct how the company will act in different situations. His values influence in their turn a great number of factors. In that case a model would have to consist of unreasonably many variables related to individual performance. Such a model would be practically impossible and according to my opinion unacceptable from an ethical point of view to use in practice.