MOMSAFLØFTNING OG KREDITFORVRIDNING

Bjarne Florentsen, Michael Møller and Niels Chr. Nielsen
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Bjarne Florentsen: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
Michael Møller: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
Niels Chr. Nielsen: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark

No 1999-8, Working Papers from Copenhagen Business School, Department of Finance

Abstract: Danske erhvervsvirksomheder har adgang til den såkaldte momsafløftning. Momsafløftning består i,

at erhvervsvirksomheder kan undlade at betale moms af leverede varer, som de ikke får betaling for.

En hovedkonklusion i denne artikel er, at momsafløftningsretten er samfundsøkonomisk uhensigts-mæssig,

dels af fiskale, dels af effektivitetsmæssige årsager.

Keywords: momsafløftningsretten; denmark; Fiscal policy; Taxation (search for similar items in EconPapers)
JEL-codes: H00 H30 (search for similar items in EconPapers)
Pages: 46 pages
Date: 2001-05-17
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