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Omvänd momsredovisning - Ur företagens perspektiv

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

Identiferoai:union.ndltd.org:UPSALLA/oai:DiVA.org:hig-317
Date January 2008
CreatorsPiispanen, Mervi, Holmgren Jansson, Annika
PublisherUniversity of Gävle, Department of Business Administration and Economics, University of Gävle, Department of Business Administration and Economics
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, text

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