Nedsættelse af selskabsskattesatsen: I et samfundsøkonomisk og virksomhedsmæssigt perspektiv

Karina Wilhelm

Student thesis: Master thesis

Abstract

The purpose of this thesis is to analyze and evaluate the impact of the gradual reduction of the Danish tax rate from 25% in 2013 to 22% in 2016. The thesis examines and discuss the reduction of the corporate tax rate from both a socio-economic perspective and a business perspective. The reduction of the corporate tax rate is analyzed from a socio-economic perspective by looking at the historical development of the corporate tax rates; the impact from expansionary fiscal policy; which conditions will influence on the corporate tax in Denmark and abroad; and finally how the corporate tax rate does effect the ability to be competitive. The results of the socio-economics analysis shows that the income from the corporate tax represents 2% of the gross domestic product and only 24% of the companies contribute to the corporate tax. The reason why the government decreases the corporate tax rate is to achieve economic growth and to reduce unemployment. However, the analysis of the expansionary fiscal policy shows that the corporate tax is an insufficient instrument to achieving growth and employment. On the other hand, the reduction of the corporate tax rate has a competitive advantage by attracting and increasing foreign investments. From a competitive point of view, the decreasing of the corporate tax rate will improve investments and thereby create growth. The business perspective of the reduction of the corporate tax rate, is investigated through analysis of what consequence the reduction of the corporate tax rate has in relation to the company’s annual report; how the companies can optimize the corporate tax; and finally by a survey how the companies perceive the reduction of the corporate tax rate. From the business perspective, the reduction of the corporate tax rate has to be taken into account in the annual report on the deferred tax for the income year 2013. The companies may in their planning of tax try to achieve a lower taxation during the period from 2013 to 2016. Based on the companies’ responses to the survey it is indicated that the reduction of the corporate tax rate will lead to activities that will create growth. This thesis finds that the reduction of the corporate tax rate only has a little impact from both a socio-economic perspective and a business perspective.

EducationsMSc in Finance and Accounting, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2014
Number of pages84