Personalegoder: Multimediebeskatning

Thomas Grundahl Hannberg

Studenteropgave: Kandidatafhandlinger


The main purpose of this thesis is to evaluate the Multimedia tax. More specific, an evaluation of the obligated control setup, to minimize the possible fraud, when the employer and the employee are optimizing the salary package? The basis for taxation in Denmark is stated in the state tax law (Statsskatteloven) § 4. The law states that all income is taxable, regardless of whether it is money or property with monetary value. The taxation of benefits is regulated by the Tax Assessment Act (Ligningsloven). The main rule is that taxable benefits are by taxed by the amount that corresponds with the market value of the benefit. With the multimedia tax the government wanted to make a more simple taxation of multimedia. But the Multimedia tax has met a lot of criticism to its possible affect on the environment, the social split and the work efficiency in Denmark. The Multimedia tax is an exception to the main rule. This tax states that the taxable value of multimedia is DKK 3.000 pr. year and can be adjusted by the numbers of month the employee has the media available. The employee will be taxed for one whole month, if he or she, just once has the opportunity, to use a multimedia privately. No distinction is made between a toll and fringe benefit any more. Furthermore, the taxation is not that simple. When the employer and the employee are optimizing their own salary package solution, they set the other part in a worse situation, e.g. If the employee wishes not to get taxed, the employer has to remove the assumption of private use of a multimedia, by fulfilling the obligated controls, which are cost full. When optimizing the salary package, both employer and employee have to accept to compromise. The best salary package is either, when the employee accepts the taxation and the employer give a small compensation, or when they both agree not to implement the multimedia tax. The last solution will not be optimal in the long run. The obligated controls are very hard, if not impossible, for an external part to check and whit the low taxation values; the wanted control setup has no value and is just a waste of time and money, for both the employer and the external controller. All together the multimedia tax has made it more complicated for the employer to choose work tool, and has given both the employee and the employer extra costs. The taxation is not up to date and the suggested controls have no value. This means that the government has not reached their goal with the multimedia tax.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider89