<p>The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority’s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: “How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?” The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees. From this base we have also taken in consideration how an eventual abolishment of the audit statutory for small businesses, will affect control activities in the Swedish Tax Agency from a social behaviour approach. For getting answer to this question we have done a qualitative research with an abductive approach. The study is based on data materials from interviews within the Swedish Tax Agency and the four respondents who we interviewed worked in both strategic- and operative level. The Conclusions from this study shows that today’s control activities work majorly towards small firms who share social norms with the Swedish Tax Agency. This study shows also that abolishment of the audit statutory will inflect eventual consequences for the Swedish Tax Agency and lead in increasing of the present tax gap. This make the Swedish Tax Agency forced to change their work methods towards small businesses.</p>

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority’s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: “How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?” The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees. From this base we have also taken in consideration how an eventual abolishment of the audit statutory for small businesses, will affect control activities in the Swedish Tax Agency from a social behaviour approach. For getting answer to this question we have done a qualitative research with an abductive approach. The study is based on data materials from interviews within the Swedish Tax Agency and the four respondents who we interviewed worked in both strategic- and operative level. The Conclusions from this study shows that today’s control activities work majorly towards small firms who share social norms with the Swedish Tax Agency. This study shows also that abolishment of the audit statutory will inflect eventual consequences for the Swedish Tax Agency and lead in increasing of the present tax gap. This make the Swedish Tax Agency forced to change their work methods towards small businesses.

Datum:                    2018-01-15 Nivå:                        Kandidatuppsats Företagsekonomi, 15 hp Akademi:                Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Högskola Författare:              Rami Abbas             Simon Issa                          Kevin Landenberg              92/03/26                                 92/02/02                                       94/08/11        Titel:                        Utdelning i fåmansbolag Nyckelord:                         Utdelning, kvalificerade aktier, slopade förslaget 2017, skattebeteende Forskningsfrågor: Vilka eventuella förändringar i beteenden har det slopade förslaget             genererat vid beslutfattande hos fåmansbolag?  Vilken påverkan har skattereformer på skattebeteende? Syfte:                       Syftet med undersökningen är att skapa förståelse över om, hur och varför fåmansbolagen har agerat utefter det slopade förslaget för förändringen på 3:12- reglerna. Utöver detta är syftet också att skapa en förståelse för vilken påverkan skattereformer har på skattebeteende. Metod:                     Regleringar kring fåmansbolagsutdelningsmöjligheter har samlats in och analyserats. Teoretisk datainsamling om reformers påverkan på skattebeteende har insamlats. Utöver detta har det genomförts intervjuer med ägare för fåmansbolag samt auktoriserade revisorer. Slutsats:        Förslaget till förändringar som slopades sommaren 2017 hade ingen nämnvärd påverkan på majoriteten av delägarna i fåmansbolagen. Detta på grund av för komplicerade regleringar. I särskilda fall, när reformer är för komplicerade kräver det för berörda parter en inlärningstid för att ta in ny kunskap och därför inte har varken tid eller kunskap att agera efter reformens krav. / Date:                        2018-01-15 Level:                       Bachelor thesis in Business Administration, 15 cr Institution:                         School of Business, Society and Engineering, Mälardalen University Authors:                  Rami Abbas             Simon Issa                          Kevin Landenberg              92/03/26                                 92/02/02                                       94/08/11 Title:                        Dividend in close companies Keywords:              Dividend, qualified shares, the canceled proposition 2017, tax behavior Research Questions:               What possible changes in behavior has the cancelled proposition generated at decision making in close companies?                                  What impact do tax reforms have on tax behavior? Purpose:                  The purpose of the survey is to create an understanding about if and how close companies have acted towards the rejected proposition of change in the 3:12 rules. In addition to this, the purpose is also to create an understanding of what impact tax reforms have on tax behavior. Method:                   Regulations regarding dividend opportunities in close companies, have been collected and analyzed. Theoretical data collection on reformers' impact on tax behavior has been collected. In addition, interviews have been conducted with owners of close companies and authorized auditors. Conclusion:              The proposition of change that were rejected in the summer of 2017 had no significant impact on majority of the shareholders at close companies. This is due to complicated regulations. In specific cases, when reforms are too complicated, it requires the involved partners a learning time to acquire new knowledge and therefore do not have the time or knowledge to respond to the reform requirements.