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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Mustalampi, Salla", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-05-27T10:12:30Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-05-27T10:12:30Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81319", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysvastuuajattelu on pitk\u00e4\u00e4n mielletty osaksi ymp\u00e4rist\u00f6- ja sosiaaliseen vastuuseen liittyv\u00e4 tekoja, mutta taloudellinen osa-alue on j\u00e4\u00e4nyt hieman taka-alalle vastuuraportoinnin saralla. Verokysymykset on liitetty osaksi vastuullisuutta melko my\u00f6h\u00e4\u00e4n, mutta sidosryhm\u00e4t ovat viime aikoina lis\u00e4nneet vaatimuksiaan my\u00f6s vastuullista veronmaksua ja veroraportointia kohtaan. Vapaaehtoisen raportoinnin kasvusta p\u00e4\u00e4tellen yritykset ovat selke\u00e4sti ymm\u00e4rt\u00e4neet ja kokeneet veroraportoinnin sidosryhmille aiempaa merkitt\u00e4v\u00e4mm\u00e4ksi vastuun osa-alueeksi, johon halutaan panostaa jatkossa yh\u00e4 enemm\u00e4n. Tutkimuksessa perehdyttiin tarkemmin pankkien veroraportoinnin teemoihin, ja analysoitiin my\u00f6s teemojen pohjalta raportoinnin kehityst\u00e4. Tarkoituksena oli lis\u00e4t\u00e4 ymm\u00e4rryst\u00e4 veroraportoinnin osuudesta pankkien yritysvastuuraportoinnin kent\u00e4ll\u00e4. Tutkimusaineistona k\u00e4ytettiin Suomen suurimpien pankkien julkisia raportteja vuosilta 2014, 2017 ja 2020 ja tutkimusmenetelm\u00e4n\u00e4 k\u00e4ytettiin sis\u00e4ll\u00f6nanalyysia. Veroraportoinnilla on mahdollista vastata sidosryhmien kasvaviin vaatimuksiin avoimuudesta ja l\u00e4pin\u00e4kyvyydest\u00e4, joten n\u00e4k\u00f6kulmana hy\u00f6dynnettiin my\u00f6s sidosryhm\u00e4teoriaa.\nTutkimuksen tuloksena k\u00e4vi ilmi, ett\u00e4 Suomen suurimpien pankkien veroraportointi on kehittynyt kokonaisuutena vuodesta 2014 vuoteen 2020. Sidosryhmien kasvaneet l\u00e4pin\u00e4kyvyysvaatimukset ovat lis\u00e4nneet etenkin kansainv\u00e4lisempien Nordean ja Danske Bankin osalta vastuulliseen veronmaksuun sek\u00e4 talousrikollisuuden ja veronkierron ehk\u00e4isyyn liittyv\u00e4\u00e4 veroraportointia. OP sen sijaan kehittyi muita tarkasteltavia pankkeja enemm\u00e4n oman veronmaksunsa raportoinnissa sek\u00e4 kvantitatiivisella ett\u00e4 visuaalisella tasolla. Maakohtainen raportointi oli hyv\u00e4ll\u00e4 tasolla jo ensimm\u00e4isen\u00e4 tarkasteluvuonna, mutta muutoin s\u00e4\u00e4ntelyn k\u00e4ytt\u00f6\u00f6notto ja kehitys on ollut melko suppeaa ja ep\u00e4johdonmukaista. Kaikkien pankkien osalta veroraportit korostivat kaikkina tarkasteluvuosina yritysten osuutta merkitt\u00e4v\u00e4n\u00e4 veronmaksajana. T\u00e4m\u00e4 osoittaa osaltaan sen, ett\u00e4 pankeille on t\u00e4rke\u00e4\u00e4 s\u00e4ilytt\u00e4\u00e4 maineensa vastuullisena veronmaksajana ja pysy\u00e4 luotettavana sidosryhmiens\u00e4 n\u00e4k\u00f6kulmasta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-05-27T10:12:30Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-05-27T10:12:30Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "64", "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": "verojalanj\u00e4lki", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "veroraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vastuullinen veronmaksu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Suomalaisten pankkien veroraportointi ja raportoinnin kehitys", "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-202205272942", "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": "yhteiskuntavastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "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": "vastuullisuus", "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.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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