Forårspakke 2.0: Skatte og afgiftsmæssige konsekvenser for personer

Rikke Krøll & Mette Kilsgaard Rasmussen

Student thesis: Master thesis

Abstract

The main purpose of this candidate thesis is to put emphasis on the tax and duty related consequences for individuals, who are influenced by the enactment of Forårspakke 2.0. Forårspakke 2.0 contains, among other things, a series of tax relieves, and simultaneously a series of duty increases. It is therefore interesting to examine the actual size of the tax relief after increases on duties. A main element in Forårspakke 2.0 is to reduce taxes on labor income. Tax limits on specific income taxes are lowered. Besides from changes in tax limitation, changes are also made on labor deductions. Furthermore, changes are made for assessed deductions. Rules for traveling are tightened on several areas. Among other things, this is done in order to keep foreign labor from receiving large amounts on the cause of deductions. A more uniform taxation is made on benefits in kind. The purpose being to put taxation on all salaries, regardless of nature. In addition, rules on retirement benefits are tightened. In order to finance the before mentioned tax relieves, new duties are enacted, along side with an increase on already existing duties within the areas of energy, environment and health. The purpose of the energy and environment duties is to make Denmark more “green”. This makes it more expensive to employ products, which has a negative influence on the environment. The reason for the increases on duties within the area of health is to increase the level of public health in general. In this candidate thesis an inquiry has been devised containing specific non-fictive cases. The persons involved have been divided into different types of families. All mentioned families have received tax relieves after the enactment of Forårspakke 2.0. Summing up by including the before mentioned duty increases, all family types, with a single exception, would receive tax relieves. Seen as a whole, the inquiry proved that families with a low income, received small tax relieves measured in Danish kroner. Duty increases are dependent on expenses, not on income. High-income families will experience a significant tax relief, even after duty increases, as opposed to low-income families, who could miss the total relieves entirely. It has not been possible to calculate with the indirect consequences of Forårspakke 2.0. An example of an indirect consequence could be price increases as a result of heightened trade costs. These indirect consequences must remain small, or tax relieves will be transformed into an actual tax increase. That is the reason why an unambiguous answer to the problem statement is not present, as many factors and uncertainties come to influence tax payers individually. The conclusion is therefore that individuals in low- and middle-income groups, most likely, will receive little or no tax relieves, as a result of Forårspakke 2.0, while high-income individuals will experience an actual tax relief.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2010
Number of pages138