Skat i krisetider
Oversat titel
Tax in times of crisis
Forfatter
Pedersen, Anne-Margrethe Lausten Berg
Semester
4. semester
Uddannelse
Udgivelsesår
2023
Afleveret
2023-06-01
Antal sider
60
Resumé
Denne afhandling gennemgår de politiske tiltag, som den danske regering iværksatte under coronakrisen 2020-2022, set fra et skatteperspektiv, og vurderer om de havde den ønskede effekt på virksomhedernes økonomi. Fokus er på fire tiltag: kompensationsordninger for løn og faste omkostninger, statsligt støttede coronalån, superfradrag (forhøjede skattefradrag for at fremme investeringer) samt skattefri oplevelsesgavekort målrettet oplevelseserhvervene. Tiltagene var led i en ekspansiv finanspolitik – mere offentlig støtte og skattelettelser – der skulle fungere som et sikkerhedsnet for at undgå mange konkurser og hurtigt stigende ledighed. Ifølge afhandlingen virkede tiltagene overordnet som tilsigtet: beskæftigelsen steg, ledigheden faldt, og antallet af konkurser var lavt. Danmark gik ind i en højkonjunktur efter krisen, selv om der var krig i Europa. Superfradragene bidrog til at fastholde virksomheders investeringer, og skattefrie oplevelsesgavekort støttede en hel branche. Erhvervslivet var generelt positivt over for tiltagene, især hvad angår effektivitet og kompensationsniveau. Samtidig var der kritik af myndighedernes kontrol med kompensationsordningerne.
This thesis reviews the Danish government’s initiatives during the COVID-19 crisis (2020–2022) from a tax perspective and assesses whether they achieved their intended effects on companies’ economic situation. It focuses on four measures: compensation schemes for wages and fixed costs, state-backed “corona loans,” “super deductions” (enhanced tax deductions to encourage investment), and tax-free experience gift cards aimed at the experience sector. These tools were part of an expansionary fiscal policy—public support and tax relief used as a safety net to prevent widespread bankruptcies and rapidly rising unemployment. According to the thesis, the measures largely worked as intended: employment increased, unemployment fell, and bankruptcies remained low. Denmark entered an economic upswing after the crisis, despite the war in Europe. Super deductions helped sustain corporate investment, and tax-free vouchers supported an entire industry. Business stakeholders were generally positive about the initiatives, especially their efficiency and the level of compensation. At the same time, there was criticism of the oversight and control of the compensation schemes.
[Dette resumé er omskrevet med hjælp fra AI baseret på projektets originale resumé]