Analyse af beskatningsformer for selvstændigt erhvervsdrivende med udgangspunkt i virksomhedsskatteloven: Fokusområder: Skabende kunstnere

Anders Christian Broberg & Michael Bothoft Ludwigsen

Student thesis: Master thesis


Self-employed persons operating in the personal auspices, have the opportunity to choose between several different tax schemes. This thesis aims to elucidate the differences there are between these tax schemes, so that the final choice will be made on a well informed basis. A new tax system was introduced in Denmark in 2003 called the equalization scheme. This scheme is intended to meet special needs for writers and artist, because this special occupational group may experience large fluctuations in their income from year to year. The thesis will examine whether the equalization scheme is justified, or whether it is more advantageous for an artist to choose one of the other tax schemes. The thesis has elucidated what groups of people who can use the different tax schemes. This is conducted through a review, which concludes the definition of a self employed, a fee recipients and an employee. The thesis has through a theoretical review of the personal tax, the business scheme, the capital return scheme and the equalization scheme highlighted the differences between the four schemes. A theoretical analysis based on the differences between these schemes has been made. The analysis shows the advantages and disadvantages among the different schemes. Based on the analysis the thesis has pointed out what scheme that theoretically should be profitable for most. The analysis show that the business taxation scheme is preferable based on the case assumptions. In the thesis there will be developed a case to show the differences in between the schemes. The case is based on the fictional band TAX Rock I/S who has four members. Each of the members would like to use their own taxation scheme, but they want to know which scheme is most profitable for each of them. The case presents the annual report from 2010 and budget from 2011- 2014. Based on the case studies, the thesis has calculated the tax payments using the different regimes. The practical analysis concludes that the business tax scheme in most cases is to be preferred. The result of the theoretical analysis has been compared with the practical analysis. Furthermore the thesis concludes that the equalization scheme is unfavorable for most artists, due to the fact, that not all income can be taxed after the rules in the scheme.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages133