Revisorns påverkan på skatterapportering i små aktiebolag
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency. The study applies a quantitative method analyzing 114 companies that have obtained a revised tax decision and 386 companies who have not received this from the fiscal year of 2012. The study uses a logistic regression to analyze the effect auditors have on tax reporting. The results indicate that the auditor does not affect the tendency to report incorrect tax.