Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
The 3:12-rules: A qualitative research about the new 3:12-rules and their possible consequences for close company owners
Karlstad University, Faculty of Economic Sciences, Communication and IT.
Karlstad University, Faculty of Economic Sciences, Communication and IT.
2006 (English)Independent thesis Basic level (professional degree), 10 points / 15 hpStudent thesis
Abstract [en]

The purpose of this thesis was to elucidate the changes concerning the 3:12-rules. We wanted to find the possible effects of the reform and who the winners and the losers might be. We also wanted to examine whether or not the reform is a step towards a better company climate.

The 3:12-rules and the reform formed a basis for our theory part.

We then performed a qualitative study which consisted of four interviews with tax-experts working here in Karlstad. We talked with Stefan Thelander (Ernst&Young), Ragnar Kaiding (KPMG), Jan Hedbern (BDO) and Yvonne Gård (Öhrlings PricewaterhouseCoopers). We chose to do our interviews with tax-experts since we thought they had the necessary knowledge for this type of study.

In the analysis we compared the reform and its purpose expressed by the government with the respondents’ view. We analyzed whether the respondents thought the reform would have the consequences wanted by the government. The effects included if the reform would stimulate companies to employ, if it would change the demand of services from auditors and how the owners will adapt to the new rules. Together with our respondents we then tried to figure out who will be the losers and who will be the winners of the reform. The last part of the analysis consists of a discussion regarding the future for close companies and the 3:12-rules.

The following conclusions were made:

• The reform will not be incentive enough for close company owners to employ.

• The rules will just become marginally easier.

• The rules will not change the demand of services from auditors.

• The owners will regulate their own salary in order to reach the wage-basis.

• The winners will be the owners of companies with a lot of employees and the small companies that can benefit from the alternative rule. The losers on the other hand will be the owners of companies who can not use the wage basis or benefit from the alternative rule.

• The 3:12 reform will not change the Swedish company climate drastically.

Place, publisher, year, edition, pages
2006. , p. 44
Keywords [en]
Accounting
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:kau:diva-277OAI: oai:DiVA.org:kau-277DiVA, id: diva2:5923
Presentation
2006-06-02
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2006-06-30 Created: 2006-06-30

Open Access in DiVA

fulltext(281 kB)365 downloads
File information
File name FULLTEXT01.pdfFile size 281 kBChecksum MD5
71c6dc83d687b84cf3d09654c38b31dc574483dc73f4a6c939cfc14fe317e93c25714f02
Type fulltextMimetype application/pdf

By organisation
Faculty of Economic Sciences, Communication and IT
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 365 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 416 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf