Et momsmæssigt perspektiv på offentligprivat konkurrence

Linda Meng Milling & Martin Dederding Nielsen

Student thesis: Master thesis


For the last decade, changing governments have focused on creating competition between the public and private sector. The purpose of this competition is to be able to deliver more and better service to the citizens of Denmark. In Denmark there is a large public sector and it has grown in size through the time of its existence. There are different barriers for private providers to make a tender on public services and one of them is the price for these services. This master thesis focuses on the Value Added Tax legislation and the exemptions which deal with the public duties. This thesis investigates whether the VAT legislation creates any competition advantages for public or private providers of services that are exempted from the general VAT taxation. Public providers can get VAT refund for expenses used for the services that are exempted from VAT, which the private provides cannot. The VAT legislation is important for the competition, when prices are compared between tenders made by a private and public provider. Different legislative regulations can result in competition advantages for one or the other provider. The services that are investigated in this thesis are the following: · Homecare provided to citizens of physical or mental disability · Food program for children attending the public school · Sports activities and rental of sports facilities provided for the benefit of sports practitioners · Car parking – Behavior regulation and rental of parking space These areas of public services are the main focus of the VAT legislative walkthrough of competitive analyses. The different legislation and market structure for each service is analyzed and ends in a summary for each servicearea. Overall this thesis concludes that the VAT legislation in some of the cases provides some competitive advantages for the public sector and not for the private sector. The fact that public organizations in the VAT legislation have a special position and are helped by the VAT refund mechanism it gives some competitive advantages which can result in a lower price for the same service than provided by the private sector.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2014
Number of pages119