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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "M\u00e4llinen, Aleksi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-10-09T05:32:41Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-10-09T05:32:41Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/89599", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Verotus koskettaa vahvasti jokaista yrityst\u00e4 sen kokoon katsomatta. Jokainen yritys kohtaa verotukseen liittyvi\u00e4 asioita halusipa tai ei. Jotta veroasioita voi k\u00e4sitell\u00e4, t\u00e4ytyy ymm\u00e4rt\u00e4\u00e4, mit\u00e4 ne tarkoittavat. T\u00e4ss\u00e4 tutkielmassa perehdyt\u00e4\u00e4n pk-yritysten vero-osaamiseen sek\u00e4 verotuksen monimutkaisuuteen. Tutkimuksen avulla pyrit\u00e4\u00e4n selvitt\u00e4m\u00e4\u00e4n, mink\u00e4laista on pk-yritysten johtohenkil\u00f6iden vero-osaamisen taso sek\u00e4 kuinka selke\u00e4\u00e4 verotus on pk-yritykselle. \nAiempien tutkimusten perusteella yritt\u00e4j\u00e4t ja yrityksen johtohenkil\u00f6t omaavat varsin kehnot verotaidot. Tutkijoiden mukaan yritt\u00e4jill\u00e4 voi olla suuriakin puutteita ymm\u00e4rt\u00e4\u00e4 veroasioita. Verotus on aiemmissa tutkimuksissa n\u00e4hty melko monimutkaisena. \nT\u00e4m\u00e4n tutkimuksen aineisto ker\u00e4ttiin haastattelemalla kuutta veroasiantuntijaa heid\u00e4n n\u00e4kemyksist\u00e4\u00e4n yritysten johtohenkil\u00f6iden vero-osaamisen tasosta. Heilt\u00e4 kysyttiin my\u00f6s n\u00e4kemyst\u00e4 verotuksen selkeydest\u00e4 pk-yrityksen n\u00e4k\u00f6kulmasta. Haastattelut toteutettiin teemahaastatteluina. Aineiston analysointi toteutettiin teoriaohjaavaa sis\u00e4ll\u00f6nanalyysi\u00e4 k\u00e4ytt\u00e4en.\nTutkimuksen tuloksena selvisi, ett\u00e4 yritt\u00e4jill\u00e4 on hyvin vaihteleva vero-osaamisen taso. Jotkut yritt\u00e4j\u00e4t ovat hyvin valveutuneita verotuksen suhteen ja heit\u00e4 ohjaa vahva oikein toimimisen halu. Yritt\u00e4jilt\u00e4 l\u00f6ytyy herkkyytt\u00e4 lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4 kohtaan, mik\u00e4 ohjaa toimimaan s\u00e4\u00e4nt\u00f6jen ja ohjeistusten mukaisesti. Osalla yritt\u00e4jist\u00e4 oli kuitenkin havaittavissa selkeit\u00e4 puutteita jopa verotuksen perusasioissa. Tuloksena ilmeni my\u00f6s, ett\u00e4 verotus n\u00e4ytt\u00e4ytyy hyvin monimutkaisena tavalliselle yritt\u00e4j\u00e4lle. Huomionarvoista tutkimuksessa oli, ett\u00e4 verohallinnon ohjeistukset ovat kehittyneet valtavasti viime vuosikymmenien aikana. Yhteenvetona voidaan sanoa, ett\u00e4 verotus on melko monimutkaista tavalliselle yritt\u00e4j\u00e4lle, ja yritysten johtohenkil\u00f6iden vero-osaamisen taso on osittain kelvollisella ja osittain kehnolla tasolla.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-10-09T05:32:41Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-10-09T05:32:41Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "50", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Pk-yritysten vero-osaaminen veroasiantuntijoiden n\u00e4k\u00f6kulmasta", "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-202310095630", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysverotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienet ja keskisuuret yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verosuunnittelu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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