Periodiseringsfonder

: Vilka incitament finns gällande avsättning till periodiseringsfond hos stat respektive företag?

Abstract

The problematization in this study suggests that the chosen topic, tax allocation reserves, is unexplored regarding the aspects covered. These are the influence of interest and inflation on profitability, as well as analyzing the incentives for tax allocation reserves through the theories of accounting regulations and the possibility of capital accumulation. The aim is thus to use statistical and macroeconomic calculations to study the profitability and additional incentives for the state and companies regarding the provision to the tax allocation reserve. Furthermore, the aim is to use the calculations to find support in the theories of accounting regulations in order to analyze the regulatory process regarding tax allocation reserves. The study uses a quantitative method and an empirical investigation in the form of experiments has been carried out. Calculations were made on the basis of the annual reports of 15 Swedish limited liability companies and the results of the calculations were applied in hypothesis testing. This was done to investigate whether interest and inflation have an impact on the profitability of the provision for tax allocation reserve. The study has confirmed that the state's incentives for the regulatory process regarding tax allocation reserves can be analyzed based on the three theories of accounting regulations. The incentives of enterprises for the provision to tax allocation reserves can be analyzed through the possibility of capital accumulation.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Titti Eliasson (Supervisor), Gert Paulsson (Assessor) & Heléne Tjärnemo (Examiner)