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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Aaltonen, Vilma", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-03-17T08:31:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-03-17T08:31:48Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/74665", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Verot on viime vuosien aikana liitetty osaksi yritysvastuun arviointia ja kiinnostus yritysten veroj\u00e4rjestelyj\u00e4 kohtaan kasvaa jatkuvasti. T\u00e4ss\u00e4 pro gradu -tutkielmassa selvitet\u00e4\u00e4n sek\u00e4 yrityksen ett\u00e4 sidosryhmien n\u00e4kemyksi\u00e4 yritysvastuun ja verojen v\u00e4lisest\u00e4 suhteesta sek\u00e4 verojalanj\u00e4ljen raportoinnin tasosta. Tarkastelussa on yrityksiss\u00e4, kansalaisj\u00e4rjest\u00f6iss\u00e4 sek\u00e4 Verohallinnossa toimivien veroasiantuntijoiden mielipiteet. Tutkimus toteutettiin laadullisena eli kvalitatiivisena tutkimuksena. Tutkimusaineisto ker\u00e4ttiin haastattelemalla yhteens\u00e4 seitsem\u00e4\u00e4 veroasiantuntijaa, joista kolme ty\u00f6skentelee suomalaisissa kansainv\u00e4lisesti toimivissa p\u00f6rssiyrityksiss\u00e4, kolme yritysvastuuseen ja verotukseen kantaaottavissa j\u00e4rjest\u00f6iss\u00e4 ja yksi Verohallinnossa. Tarkoituksena oli saada syv\u00e4 ymm\u00e4rrys siit\u00e4, miten eri asiantuntijat kokevat verojen ja yritysvastuun monimuotoisen suhteen. T\u00e4m\u00e4n tutkimuksen tulosten mukaan verot yhdistet\u00e4\u00e4n tiiviisti osaksi yritysvastuuta. Verot koettiin yrityksen kontribuutioksi yhteiskunnan rahoittamiseen ja tutkittavien erilaisista taustaorganisaatiosta huolimatta verovastuullisuus ymm\u00e4rrettiin hyvin samankaltaisesti. N\u00e4kemyserot ryhmien v\u00e4lill\u00e4 tulivat esiin verovastuullisuuden toteutumisen arvioimisessa, johon j\u00e4rjest\u00f6iss\u00e4 toimivat tutkittavat suhtautuivat muita tarkasteltuja ryhmi\u00e4 kriittisemmin. Vastakkaisia mielipiteit\u00e4 tutkimuksessa her\u00e4tti erityisesti verojalanj\u00e4ljen raportointi ja julkisen veroraportoinnin s\u00e4\u00e4ntelyn tarpeet. Tutkimuksen tulokset ovat hyv\u00e4 osoitus yritysvastuun ja verojen v\u00e4lisen suhteen monimuotoisuudesta sek\u00e4 sidosryhmien yrityksiin kohdistamista monenlaisista odotuksista vastuullisuuteen liittyen. Tutkimuksen mukaan yrityksilt\u00e4 vaaditaan eneneviss\u00e4 m\u00e4\u00e4rin vastuullisuutta ja l\u00e4pin\u00e4kyvyytt\u00e4 veroasioissa, eik\u00e4 nykyinen verojalanj\u00e4ljen raportointi v\u00e4ltt\u00e4m\u00e4tt\u00e4 riit\u00e4 vastaamaan kaikkien sidosryhmien tietotarpeisiin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-03-17T08:31:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-03-17T08:31:48Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "94", "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": "verovastuullisuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verojalanj\u00e4lkiraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "julkinen maakohtainen raportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Yritysvastuu ja verot : yrityksen ja sidosryhmien n\u00e4kemyksi\u00e4", "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-202103172004", "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": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sidosryhm\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verot", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vastuullisuus", "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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