Skatterådgivning
En studie av skatterådgivningstjänster utifrån ett kundperspektiv
The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company. Long relations between purchasing company and tax consultant are generally perceived as advantageous by the purchasing companies, not least from an efficiency perspective. The tax consultant?s competence and availability, how the tax advice is conveyed and also the consultant?s degree of proactivity and creativity stand out as important factors of quality. Some of the purchasing companies also mentioned ethics as a decisive factor. The purchasing companies? attitude towards purchasing tax advice from their main accounting firm varied.