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Carlström, Viktor, 2016. Finansiering av en skogsfastighet med ett förenklat skattesystem. First cycle, G2E. Skinnskatteberg: SLU, School for Forest Management

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Abstract

Year 2014 was a proposal presented for the Swedish government, the proposal seeks to simplify the Swedish taxation system for sole traders. As a consequence of this simplifications, the possibility to make profit regulations will be reduced. The aim of this report war to investigate if the simplifications have any consequences for a person who wants to buy a forest estate. To make this study, a fictitious case war put up to compare the current system and the new suggested system in different Silviculture strategies.
The results of this study shows that the best alternative with the new proposal is that a forest company perform the logging operations early after the estate is purchased. But if the owner of a forest estate will make the same operations by himself, he will not be favored by the new regulations.

Main title:Finansiering av en skogsfastighet med ett förenklat skattesystem
Authors:Carlström, Viktor
Supervisor:Söderman, Torgny
Examiner:Sundstedt, Eric
Series:Examensarbete / SLU, Skogsmästarprogrammet
Volume/Sequential designation:2016:31
Year of Publication:2016
Level and depth descriptor:First cycle, G2E
Student's programme affiliation:SY002 Forest Management - Bachelor's Programme 180 HEC
Department:(S) > School for Forest Management
Keywords:familjeskogsbruk, ekonomi, skogskonto
URN:NBN:urn:nbn:se:slu:epsilon-s-6175
Permanent URL:
http://urn.kb.se/resolve?urn=urn:nbn:se:slu:epsilon-s-6175
Subjects:Forestry production
Economics and management
Language:Swedish
Deposited On:24 Jan 2017 11:31
Metadata Last Modified:24 Jan 2017 11:31

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