En skattemyndighet : Balans mellan maktutövning och relationsbyggande

Sammanfattning: Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It’s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren’t a popular task to do. But despite that, the Swedish IRS has been nominated as one of the most popular authorities with the highest trust according to the Swedish people (TNS SIFO, 2011). This background leads us to the examination papers problem: How does an internal revenue service balance exercise power and relationship building?Purpose: The purpose with this examination paper is through a fall study investigate how the Swedish IRS balance exercises power and relationship building towards barbers and restaurants. The examination papers purpose is also to investigate how the restaurants as well as barbers look upon the Swedish IRS. This investigations purpose is to examine relevant reasons that tributes to the good relationship between companies and the Swedish IRS.Method: By collecting information from the interview subjects, Swedish IRS, restaurants and barbers, we want to give the examination paper through thoughts and reflections an insight in how companies sees the Swedish IRS. We also want to get an insight in how the Swedish IRS discusses their methods and how they work to achieve the popularity they hold today.Conclusion: Companies that haven’t experienced complications from the Swedish IRS tend to have a bigger trust in the IRS (Meyerson et al, 1990). This was proven right from one of the examination papers cases, where one of the interviewed restaurant companies had to experience a revision and because of this procedure lost their trust towards the Swedish IRS compared to what they had before the procedure. Several of the examination papers cases shows that when the Swedish IRS control unit proceed supervisions towards the companies, they show an understanding against the companies, which leads to a bigger earning of trust from the companies. Egidius (2000) suggests that if one shows understanding, this may lead to satisfied companies and a better relationship.