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Skatteverkets massmediala kommunikation av inkomstdeklaration nummer 1 / The Tax Authority communication about Tax ReturnEnström, Louise January 2014 (has links)
The purpose of this study is to study the Swedish Tax information campaigns in 2010-2012. Questions about what worked better than others, and what impact this has had has been set up. The study shows that work has essentially divorced by 2011,worked with a significant amount of local material. This work had an impact on mass media published locally in newspapers. This work fits well with research in the area showing that messages should be tailored to the target audience and capture the target group's interest. This study also shows that a large number of citizens in Sweden have access to and take part in local newspapers.Research shows that if a trademark is used in the mass media contacts, it helps strengthen the image of the sender and creates / increases the confidence of the recipient.Conclusion is that structured communication work with the tax declaration number one (forindividuals and sole traders) should occur simultaneously and in parallel at different levels in Sweden. Timing is of utmost importance. Good planning and preparation time is crucial to getting some of the mass media space. The work that has been conducted over the three years studied are consistent with research in the area and may therefore be a good basis for futurecampaigns. / Program: Magisterutbildning i strategisk information och kommunikation
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Minskar införandet av skattetillägg benägenheten att begå skattebrott? : En tidsseriestudie om vilken effekt skattetillägg har på självrättelser av inkomstdeklarationerGranemark, Elin January 2021 (has links)
Vilken effekt har skattetillägg på självrättelser av inkomstdeklarationer för individers benägenhet att begå skattebrott? Enligt grundteorin inom 'economics of crime' bör benägenheten att begå skattebrott minska för en rationell individ av en ökad sannolikhet och kostnad att bli straffad. Studien är en tidsseriestudie som undersöker beteendeförändringar av individers självrättelser av sina inkomstdeklarationer i samband med införandet av skattetillägg som tillkom av Skatteförfarandelagens (2011:1244) reform år 2018. Studien finner statistiskt signifikanta 'structural breaks' år 2019 (med hänsyn till 'first lag') vilket indikerar på ett förändrat beteendemönster i samband med införandet av skattetillägget. Andra faktorer kan dock inte uteslutas.
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