Personalegoder: Beskatning, udbredelse og effekt på statens provenu

Jonas A. Nilsson

Student thesis: Master thesis


Fringe benefits are becoming more popular among employers as a way to retain employees. In this context various aspects of fringe benefits are often debated. These debates are filled with numerous arguments concerning the disadvantages / advantages. The arguments are however time and again put forward together with often unsubstantiated numbers / figures and the debates are therefore in-fluenced by ambiguity which makes it complicated for the readers to understand the different as-pects of fringe benefits. The purpose of the master thesis is to study fringe benefits to clarify this ambiguity and give the debates a foundation.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2009
Number of pages85