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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "H\u00e4nninen, Tapio", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-05-20T07:37:25Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-05-20T07:37:25Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1541784", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/49858", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Verotieto tarkoittaa tietoa verotuksesta, verolains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4 ja verotukseen liittyvist\u00e4 velvoitteista ja prosesseista. Aikaisempi tutkimus keskittyy paljolti verotietoon. Verotie-don avulla on mahdollista v\u00e4ltt\u00e4\u00e4 ongelmia verotuksen suhteen ja jopa saada taloudel-lista hy\u00f6ty\u00e4. T\u00e4m\u00e4 tutkimus keskittyy verotietoon k\u00e4yt\u00e4nn\u00f6ss\u00e4 suomalaisten pienten ja keskisuurten yritysten yritt\u00e4jien n\u00e4k\u00f6kulmasta.\n\nT\u00e4ss\u00e4 tutkimuksessa tarkastellaan pk-yritt\u00e4jien kokemuksia verotuksesta, sek\u00e4 hei-d\u00e4n tapojaan hoitaa verotukseen liittyvi\u00e4 velvoitteita. Pk-yritt\u00e4jien toimintaa kuvataan t\u00e4t\u00e4 tutkimusta varten muodostetun k\u00e4sitteen \u201dvero-osaaminen\u201d avulla. K\u00e4site koostuu nelj\u00e4st\u00e4 osasta: 1. Toimintaymp\u00e4rist\u00f6n tunnistaminen, 2. Haasteiden ja mahdollisuuk-sien tunnistaminen, 3. Tiedonhaku 4. Verosuunnittelu.\n\nTutkimuksen tulosten perusteella voidaan sanoa, ett\u00e4 tutkimukseen osallistuneiden pk-yritt\u00e4jien tuntemus omasta toimintaymp\u00e4rist\u00f6st\u00e4 verotuksen n\u00e4k\u00f6kulmasta on v\u00e4-hint\u00e4\u00e4n sill\u00e4 tasolla, ett\u00e4 mahdolliset yll\u00e4tykset liittyv\u00e4t ennemmin maksettavan veron m\u00e4\u00e4r\u00e4\u00e4n kuin siihen, mist\u00e4 veroa maksetaan. Verotuksen haasteena n\u00e4htiin maksettavan veron m\u00e4\u00e4r\u00e4n arviointi, sek\u00e4 voitonjaon suunnittelu. Voitonjakoa lukuun ottamatta ve-rotuksen ei n\u00e4hty olevan toimintaa ohjaava tai mahdollistava tekij\u00e4. Yritt\u00e4j\u00e4t joko haki-vat itse tietoa verotuksesta tai ulkoistivat tiedonhaun. Tiedonhaku koettiin p\u00e4\u00e4s\u00e4\u00e4nt\u00f6i-sesti haastavaksi. Ongelmina n\u00e4htiin saatavilla olevan tiedon suuri m\u00e4\u00e4r\u00e4 ja luotetta-vuus. Kaikissa tutkimukseen osallistuneiden yritt\u00e4jien yrityksiss\u00e4 tehd\u00e4\u00e4n verosuunnit-telua. Verosuunnittelun kohteena on yrityksen tulos tai voitonjako.\n\nTutkimuksen tuloksena saatiin viisi verotuksen n\u00e4k\u00f6kulmasta eri tavalla toimivaa yritt\u00e4j\u00e4tyyppi\u00e4. Tyypit olivat 1. Ep\u00e4varma ja itsen\u00e4inen, 2. Tiet\u00e4v\u00e4 ja itsen\u00e4inen, 3. Ep\u00e4-varma ja ulkoistaja, 4. Tiet\u00e4v\u00e4 ja ulkoistaja ja 5. Neutraali, joka on kaikkien yhdistelm\u00e4.\n\nTutkimustulokset olivat muutamaa poikkeusta lukuun ottamatta samansuuntaisia aikai-semman tutkimuksen kanssa. Erot johtuivat todenn\u00e4k\u00f6isesti p\u00e4\u00e4osin t\u00e4ss\u00e4 tutkimukses-sa mukana olleiden yritysten suhteellisen pienest\u00e4 koosta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Tapio H\u00e4nninen (hetahann) on 2016-05-20 07:37:24.301971. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2016-05-20T07:37:25Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201605202631.pdf: 750505 bytes, checksum: 185844b7223534ea6ea488e6a6843af3 (MD5)\nlicense.html: 4804 bytes, checksum: 55d5b9395065955c2f3fde1f57cde96f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-05-20T07:37:25Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201605202631.pdf: 750505 bytes, checksum: 185844b7223534ea6ea488e6a6843af3 (MD5)\nlicense.html: 4804 bytes, checksum: 55d5b9395065955c2f3fde1f57cde96f (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (54 sivua)", "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": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Pk-yritys", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verotus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verotieto", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verosuunnittelu", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Vero-osaaminen pk-yritt\u00e4jien n\u00e4k\u00f6kulmasta", "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-201605202631", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", 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