The grey economy and the effects of its prevention : Point of view of the building sector
Vainionpää, Jonna (2016)
Vainionpää, Jonna
Seinäjoen ammattikorkeakoulu
2016
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201605127372
https://urn.fi/URN:NBN:fi:amk-201605127372
Tiivistelmä
The aims of this thesis were to introduce three ways of preventing of the grey economy: contractor’s liability, tax number, and reversed charge in value added taxes. Another aim was to find out the effects of grey economy on building companies and their opinions in general about the prevention of the grey economy.
The study method is qualitative. The material for this thesis was gathered from building companies’ representatives who know about the theme by interviewing them personally and via phone. They were asked what they thought about the grey economy and what effects its prevention had on their companies and society.
The theory of this thesis consists of the grey economy in the building sector and three ways of preventing the grey economy. These ways are Contractor’s liability, Tax number and reversed charge in value added taxes.
The study suffered from a lack of participants, but gives some idea about the theme. The main results of the study are that the companies accept the prevention of the grey economy, but they criticize that its cost is not focused right. The companies feel like they are the ones who pay for the prevention of the grey economy.
The study method is qualitative. The material for this thesis was gathered from building companies’ representatives who know about the theme by interviewing them personally and via phone. They were asked what they thought about the grey economy and what effects its prevention had on their companies and society.
The theory of this thesis consists of the grey economy in the building sector and three ways of preventing the grey economy. These ways are Contractor’s liability, Tax number and reversed charge in value added taxes.
The study suffered from a lack of participants, but gives some idea about the theme. The main results of the study are that the companies accept the prevention of the grey economy, but they criticize that its cost is not focused right. The companies feel like they are the ones who pay for the prevention of the grey economy.