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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Itkonen, Juho", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-08-31T06:00:46Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-08-31T06:00:46Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/59398", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Veromy\u00f6ntyvyys tarkoittaa tulojen raportoimista ja verojen maksamista verolakien mukaisesti. Perinteisesti veromy\u00f6ntyvyytt\u00e4 on tutkimuksissa pyritty selitt\u00e4m\u00e4\u00e4n taloustieteellisill\u00e4 malleilla, kuten odotetun hy\u00f6dyn teorialla. N\u00e4iden on kuitenkin havaittu selitt\u00e4v\u00e4n veromy\u00f6ntyvyytt\u00e4 heikosti veromy\u00f6ntyvyyden ollessa yleens\u00e4 huomattavasti korkeampaa kuin mallit ehdottaisivat. 1990- ja 2000-lukujen vaihteessa tutkimuksissa on alettu hy\u00f6dynt\u00e4\u00e4 taloudellisten tekij\u00f6iden lis\u00e4ksi my\u00f6s esimerkiksi sosiologisia ja psykologisia tekij\u00f6it\u00e4, kuten henkil\u00f6kohtaisia ja sosiaalisia normeja ja oikeudenmukaisuuden tunnetta. My\u00f6s veroviranomaisten vaikutusmahdollisuuksien on perinteisesti n\u00e4hty koostuvan veronmaksajien valvonnasta ja s\u00e4\u00e4nt\u00f6j\u00e4 rikkoneiden rangaistusten kovuudesta. Veroviranomaiset voisivat kuitenkin hy\u00f6ty\u00e4 suuresti my\u00f6s sosiaalisten tekij\u00f6iden vaikutusten ymm\u00e4rt\u00e4misest\u00e4.\nT\u00e4ss\u00e4 tutkimuksessa tutkitaan suomalaisten pk-yritysten veromy\u00f6ntyvyytt\u00e4. Tavoitteena oli selvitt\u00e4\u00e4 mill\u00e4 tasolla suomalaisten pk-yritysten veromy\u00f6ntyvyys on, mist\u00e4 ominaisuuksista se muodostuu ja mitk\u00e4 asiat siihen vaikuttavat. Lis\u00e4ksi pyrittiin selvitt\u00e4m\u00e4\u00e4n, miten Verohallinto pyrkii vaikuttamaan suomalaisten pk-yritysten veromy\u00f6ntyvyyteen.\nTutkimuksessa selvisi, ett\u00e4 suomalaisten pk-yritysten veromy\u00f6ntyvyys on hyv\u00e4ll\u00e4 tasolla. Pk-yritysten veromy\u00f6ntyvyyteen vaikuttaa verotuksen taso ja viranomaisvalvonta, mutta my\u00f6s esimerkiksi se mit\u00e4 maksetuilla veroilla saadaan aikaan, veroj\u00e4rjestelm\u00e4n yksinkertaisuus ja yhteiskunnan yleinen moraali. Verohallinnon pyrkimykset vaikuttaa veromy\u00f6ntyvyyteen ovat aiemmin koostuneet l\u00e4hinn\u00e4 valvonnasta, mutta nyky\u00e4\u00e4n Verohallinto pyrkii toimimaan asiakaspalvelul\u00e4ht\u00f6isemmin ja hy\u00f6dynt\u00e4m\u00e4\u00e4n my\u00f6s sosiaalisia tekij\u00f6it\u00e4 pyrkim\u00e4ll\u00e4 vaikuttamaan yritysten omaan veronmaksumy\u00f6nteisyyteen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-08-31T06:00:46Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-08-31T06:00:46Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "50", "language": "", "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": "veromy\u00f6ntyvyys", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "veronmaksuhalukkuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Pk-yritysten veromy\u00f6ntyvyys", "language": "", "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-201808313988", "language": "", "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", "language": "en", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "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", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "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.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienet ja keskisuuret yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "veroviranomaiset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verohallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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