Kapitel 8. Slutsatser & Implikationer
8.4. Framtida forskning
Tidigare forskning har visat att det finns en komplexitet med att mäta skatteplanering. De flesta mått fångar bara en viss del av skatteplaneringen vilket gör det svårt att avgöra storleken på den del som inte fångas. Då måtten inte kan fånga skatteplanering fullt ut är det således svårt att avgöra vad som påverkar skatteplaneringen i företaget. Det här kan ses som en begränsning som bör beaktas vid användning av skatteplaneringsmåtten.
8.4. Framtida forskning
Vi har i vår studie kunnat visa att styrelsens och ledningsgruppens sammansättning påverkar företagets skatteplanering. Vår studie har utgått från hur styrelsens och ledningsgruppens sammansättning sett ut under ett år. Det hade varit intressant att göra en longitudinell studie, där skatteplaneringen över tid studeras utifrån förändringar i styrelsens och ledningsgruppens sammansättning. Det här skulle kunna bidra med en ökad kunskap och precision om hur de demografiska karaktärsdragen påverkar skatteplaneringen i företaget. Att undersöka hur skatteplaneringen i företag förändras över tiden i takt med att styrelsens och ledningsgruppens sammansättning förändras kan skapa starkare indikationen på orsaksriktningen. Det vill säga om det är ledningsgruppen och styrelsesammansättningen som påverkar skatteplaneringen eller om företag med hög skatteplanering attraherar en viss grupp av individer.
Det hade också varit intressant att studera styrelsens och ledningsgruppens sammansättning i mindre företag. Vår studie har utgått från svenska börsnoterade företag. Genom att studera mindre företag tror vi kan att man kan skapa en bredare teoretisk grund för hur demografiska egenskaper påverkar skatteplanering. Detta eftersom det kan skapa nya koncept och kunskaper om vilka egenskaper det är som triggar skatteplanering i grupper. Vidare hade även varit intressant att studera fler demografiska karaktärsdrag mer utförligt så som t.ex.
individernas utbildning.
88
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