Skat i krisetider

Studenteropgave: Kandidatspeciale og HD afgangsprojekt

  • Anne-Margrethe Lausten Berg Pedersen
4. semester, Revision (cand.merc.aud.), Kandidat (Kandidatuddannelse)
This thesis intends to account for political initiatives in connection with the corona crisis in 2020-2022, from a tax perspective. And whether the initiatives have had the desired effect in relation to the companies’ current economic situation?
In connection with the corona crisis, the government at the time used various initiatives. In this thesis, the focus is on the initiatives: compensation, corona loans, super deductions, and tax-free experience gift cards. These are only a part of many initiatives.
The initiatives were part of the government’s expansive financial policy to keep a hand under the business world like a safety net. If the government had not done so, it could have led to many bankruptcies and sharply increasing unemployment.
All the initiatives had the desired effect. This could be seen in increasing employment and falling unemployment. There was also a minimal number of bankruptcies. The government therefore succeeded in keeping a hand under the business community and, on top of that, improving the situation, because Denmark was in a boom period after the corona crisis, this even though there was war in Europe.
It was also possible to get the Danish companies to invest in a time of crisis via super deductions and to help an entire industry via tax-free experience gift cards.
Likewise, the business community was also positive about the initiatives, especially in relation to the efficiency and the amount of compensation.
However, there was alto criticism of the corona handling regarding control of the compensation schemes.
Udgivelsesdato1 jun. 2023
Antal sider60
ID: 532506039