Valg af optimal beskatningsform for en selvstændig erhvervsdrivende

Maria Østergaard Andersen

Studenteropgave: HD-afhandlinger


This thesis describes how a self-employed person is able to optimize his tax, by using different kinds of taxation, which self-employed people in Denmark have the license to use. A self-employed person has the right to choose between the personal taxation (PSL), the business tax scheme (VSO) or the return on capital scheme (KAO). I have experienced that only a small group of self-employees in Denmark is aware that they have the opportunity to choose between these types of taxation, while most other self-employees are using the personal taxation because they don’t know which form of taxation is better for them/their profit. Therefore the three different kinds for taxation is being used on an actual business in this project, to show how much a self-employed person can economize, by choosing the right kind of taxation. As a conclusion for this thesis, it is shown that the business tax scheme (VSO) is the most profitable for the given example in this project, even when a self-employed person raises the profit of the business or by saving a part of the profit in the business, so the owner has the possibility to avoid paying the highest personal tax.

UddannelserHD Regnskab og Økonomistyring, (HD uddannelse) Afsluttende afhandling
Antal sider95