Aktiebolag eller enskild firma : en analys av lönsamheten i olika organisationsformer för ett jordbruksföretag

Detta är en Uppsats för yrkesexamina på avancerad nivå från SLU/Dept. of Economics

Sammanfattning: The purpose with this paper is to investigate the financial consequences of a potential change in the Swedish Land Acquisition Act. The paper will compare corporations with sole proprietors to find out the most profitable business form for an agricultural business. The literature first briefly describes the Swedish Land Acquisition Act, followed by relevant parts from the Swedish tax laws for both businesses and individuals. The theoretical framework consists of parts from investment theory and a few previously made studies in the research area. This paper uses a single case in the form of a case study, where an agricultural business has been selected by using targeted selection. A model is created to conduct three simulations of the different business forms. The business is operated as a sole proprietorship in the first simulation and as a corporation in the second. In the last simulation, the two different business forms are combined. The simulations are made for 23 business years and then a fictive liquidation of the businesses takes place with associated taxation. The results show that corporation is the least profitable form of business, followed by sole proprietorship on second place. A combination of the two business forms were the best choice in this case, because it made it possible to use one low taxation option from each business form. Hence, the Swedish Land Acquisition Act does not make it more unprofitable to run an agricultural business in this case.

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