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"It's time to put The Puzzle together": En studie som påvisar The Under-sheltering Puzzle i Sverige.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
"It's time to put The Puzzle together" (English)
Abstract [sv]

Bakgrund: Skatteplanering är ett aktuellt och omdebatterat ämne. I USA har ett Under-sheltering Puzzle kunnat påvisas då vissa företag avstår från att skatteplanera. Vi frågar oss om fenomenet förekommer i Sverige och i så fall varför vissa företag ej skatteplanerar. 

Syfte: Studien avser att förklara förekomsten av The Under-sheltering Puzzle i Sverige. Med hjälp av ett företags olika strategier vill vi påvisa fenomenet och förklara omfattningen av börsföretagens skatteplanering. 

Metod: En deduktiv ansats genomförs där teorier testas genom hypotesprövning. Teorierna behandlar ett företags olika strategier samt teorin om Upper Echelon. Datan är insamlad mellan åren 2011 och 2015.

Slutsatser: Vi kan i studien påvisa att The Under-sheltering Puzzle förekommer i Sverige då vissa grupper av företag tenderar att betala mer skatt än andra. Företagens marknadsstrategi kan anses mest betydelsefull för att förklara varför ett företag väljer eller avstår från att skatteplanera.

Abstract [en]

Background: Tax sheltering is a subject of debates and a current issue in society. In the USA however, results have demonstrated that some companies exhibit a phenomenon called The Under-sheltering Puzzle and avoid tax sheltering. We raise the question if the phenomenon also is present in Sweden and if that is the case, why some companies avoid taxes. 

Purpose: The thesis pertains to explain The Under-sheltering Puzzle in Sweden. By applying theories which cover the different strategies in a company, we intend to proof the existence of the phenomenon and explain the magnitude of tax sheltering in public corporations.

Method: A deductive research approach has been used and theories constitutes the basis for our hypotheses. The theories discuss the different strategies in a corporation and the impact of Upper Echelons. The data is collected between the years of 2011 and 2015. 

Conclusions: In this thesis we can proof that The Under-sheltering Puzzle is present in Sweden and that some groups of companies tend to pay higher taxes than others. We believe that the market strategy is the most primal factor in explaining why a company choose or avoid tax sheltering.

Place, publisher, year, edition, pages
2017. , p. 95
Keywords [sv]
The Under-sheltering Puzzle, Skatteplanering, Strategier, Prospector, Defender, B2C, B2B, Stockholmsbörsen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-64776OAI: oai:DiVA.org:lnu-64776DiVA, id: diva2:1105535
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2017-06-05 Created: 2017-06-04 Last updated: 2017-06-05Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
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  • en-GB
  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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