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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Korte, Jonathan", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-09T10:41:45Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-09T10:41:45Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/103261", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n tutkielman tarkoituksena on kuvata listaamattomista yhti\u00f6ist\u00e4 saatujen osinkojen verotusta Suomessa 1990-luvulta nykyp\u00e4iv\u00e4\u00e4n. Aihetta tarkastellaan p\u00e4\u00e4osin luonnollisen henkil\u00f6n verotuksen n\u00e4k\u00f6kulmasta. Aiheesta on rajattu pois my\u00f6s kansainv\u00e4lisen verotuksen tilanteet. Tarkoituksena on arvioida, mi-ten listaamattomista yhti\u00f6ist\u00e4 saatujen osinkojen verotusta koskeva lains\u00e4\u00e4-d\u00e4nt\u00f6 ja oikeusk\u00e4yt\u00e4nt\u00f6 on muuttunut tarkasteluv\u00e4lill\u00e4. Tutkielmassa pyrit\u00e4\u00e4n selvitt\u00e4m\u00e4\u00e4n my\u00f6s muutoksien syit\u00e4 ja lains\u00e4\u00e4d\u00e4nn\u00f6n tulevaisuudenn\u00e4kymi\u00e4. Arviointi tapahtuu oikeushistoriallisin ja lainopillisin menetelmin. Aineistona k\u00e4ytet\u00e4\u00e4n lains\u00e4\u00e4t\u00e4misaineistoa, kuten hallituksen esityksi\u00e4 ja ty\u00f6ryhmien ra-portteja, sek\u00e4 aihealueen kirjallisuutta. Peilaan lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4 my\u00f6s hyv\u00e4n ve-roj\u00e4rjestelm\u00e4n periaatteisiin. Tutkielmassa todetaan verotuksen muuttuneen monimutkaisemmaksi ja sen painopisteen siirtyneen yhti\u00f6lt\u00e4 osingonsaajalle. Lains\u00e4\u00e4d\u00e4nn\u00f6n haasteita selitt\u00e4\u00e4 monin paikoin eriytetyn veroj\u00e4rjestelm\u00e4n omaksuminen Suomessa 1990-luvun alussa. Lains\u00e4\u00e4d\u00e4nn\u00f6n muutoksia selit-t\u00e4viksi tekij\u00f6iksi tunnistetaan p\u00e4\u00e4omamarkkinoiden vapautuminen, kiihtynyt kansainv\u00e4linen verokilpailu, verotuksen kansainv\u00e4liset trendit, eurooppaoi-keuden vaatimukset, talouden suhdanteet sek\u00e4 Suomalaisen politiikan voima-suhteet. Neutraalin ja yksinkertaisen veroj\u00e4rjestelm\u00e4n vaatimuksen arvioidaan kasvavan tulevaisuudessa lis\u00e4ten painetta osinkoverotuksen rakenteelliseen muutokseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-09T10:41:45Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-09T10:41:45Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "67", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY-NC-ND 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Listaamattomista yhti\u00f6ist\u00e4 saatujen osinkojen verotus Suomessa 1990-luvulta nykyp\u00e4iv\u00e4\u00e4n", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506095063", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by-nc-nd/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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