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Den nya kassaregisterlagen
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ”Krav på kassaregister - Effektivare utredning av skattebrott” (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010. Earlier great opportunities for tax cheating has been available by various methods so as to simply not punch in a sale at the checkout, use the training function type, use receipt copies, manipulate register functions on its program level, using alternative programming etc. These opportunities are eliminated in the certified cash registers. Respondent traders believed the most part has not changed the competition or that the change will be relatively small. They also thought it was too early to see any change at this time. A tendency among traders we have asked is that they feel negatively for the costs it imposes, with the new registry and that they are skeptical about the expected impact of the law, among others due to the scarce resources spent on follow-up. The Swedish tax agency is responsible for control and the new systems make it easier for Tax control, but actual physical on-scene control must be performed to detect irregularities.

Place, publisher, year, edition, pages
Borlänge, 2010. , 66 p.
Keyword [sv]
Kassaregister, Redovisning, Skatteundandragande, Kontantbranschen
Identifiers
URN: urn:nbn:se:du-4808OAI: oai:dalea.du.se:4808DiVA: diva2:518882
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2010-06-10 Created: 2010-06-10 Last updated: 2012-04-24Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf