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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Sivel\u00e4, Hannu", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-12-03T09:51:10Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-12-03T09:51:10Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/72955", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielman tavoitteena on selvitt\u00e4\u00e4 k\u00e4teisen rahan esiintymist\u00e4 harmaassa taloudessa. Tutkielma on toteutettu sek\u00e4 kvantitatiivisia ett\u00e4 kvalitatiivisia menetelmi\u00e4 k\u00e4ytt\u00e4en. Kvantitatiivisessa tutkimusosuudessa havainnoidaan Verohallinnon riskienhallinnan muodostamaa tilastoa maksukorttiaineistosta. Aineisto k\u00e4sitt\u00e4\u00e4 eri tahojen v\u00e4litt\u00e4mi\u00e4 korttimaksuja 2013 - 2018. Kvantitatiivisia havaintoja ja tuloksia t\u00e4ydennet\u00e4\u00e4n kvalitatiivisin keinoin, jotta tulokset olisivat luotettavammat sek\u00e4 paremmin ymm\u00e4rrett\u00e4v\u00e4t. Kvalitatiivinen osuus suoritetaan haastattelemalla Verohallinnossa harmaata taloutta torjuvia henkil\u00f6it\u00e4. Haastatteluiden teemana on pohtia niit\u00e4 ilmi\u00f6it\u00e4 ja asioita, joiden perusteella voidaan ep\u00e4ill\u00e4 harmaata taloutta harjoitettavan. \nTutkielman tuloksena voidaan sanoa, ett\u00e4 puuttuva k\u00e4teismyynti ei ole koko-naisuudessaan ongelmana laaja, vaan kohdistuu enimm\u00e4kseen tietyille toimialoille. Toimialaluokituksen v\u00e4ljyys ja seurannan puute aiheuttavat kohdistamisongelmia riskitoimialoja analysoitaessa. N\u00e4iden riskitoimialojen piirteisiin kuuluu muun muassa yksitt\u00e4isten tuotteiden tai palveluiden kohtuullisen alhainen myyntihinta. K\u00e4yt\u00f6ss\u00e4 olevan vertailutiedon, verotustietojen sek\u00e4 Verohallinnon verovalvontaa suorittavien henkil\u00f6iden omien kokemusten perusteella riskitekij\u00f6it\u00e4 pystyt\u00e4\u00e4n tunnistamaan ja rajaamaan hyvin jo etuk\u00e4teen. Vaikka tutkielman perusteella osoittautui, ett\u00e4 maantieteellisill\u00e4 seikoilla ei ole kovin merkitt\u00e4v\u00e4\u00e4 osuutta puuttuvan myynnin yleisyyteen, on paikallistuntemus merkitt\u00e4v\u00e4ss\u00e4 roolissa kohdevalintaa ja analyysi\u00e4 teht\u00e4ess\u00e4. Suurissa kaupungeissa esimerkiksi kaupunginosien v\u00e4lill\u00e4 saattaa olla merkitt\u00e4vi\u00e4 eroja riippuen alueen v\u00e4est\u00f6n ik\u00e4- ja tulorakenteesta. K\u00e4teinen raha vaikuttaa kuitenkin olevan edelleen yleisesti k\u00e4yt\u00f6ss\u00e4, eiv\u00e4tk\u00e4 uudet maksamisen mobiilisovellukset tai alustapalvelut ole ainakaan viel\u00e4 kovin merkitt\u00e4v\u00e4ss\u00e4 roolissa v\u00e4hitt\u00e4iskaupan maksamisessa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-12-03T09:51:10Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-12-03T09:51:10Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "78", "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": "pime\u00e4 myynti", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "k\u00e4teinen raha", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verovalvonta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "K\u00e4teismyynnin m\u00e4\u00e4r\u00e4 ja ilmeneminen harmaassa taloudessa", "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-202012036908", "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": "harmaa talous", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "talousrikokset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "veronkierto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "maksuv\u00e4lineet", "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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