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<br /> FRÉTTABLAÐ RSK · MAÍ 2010<br /> EvaJoly<br /> Skatta-og<br /> efnahagsbrot<br /> hafaaðeins<br /> einnhvata:<br /> græðgi<br /> Ísland eitt<br /> skattumdæmi<br /> Umhverfisskattar<br /> Starfsmanna- og stefnumótunarfundur<br /> L E I Ð A R I N N<br /> Nýtt upphaf<br /> Í upphafi ársins 2010 tóku gildi lög sem kváðu á um að lögð yrðu<br /> niður níu sjálfstæð skattstjóraembætti og starfsemi Þeirra samein-<br /> uð embætti ríkisskattstjóra. Gildistaka laganna markar nýtt upphaf<br /> við skattframkvæmd á Íslandi. Í stað tíu misstórra stofnana, Þar<br /> sem starfsmenn voru fæstir fjórir og flestir hundrað, er komin ein<br /> stofnun með hátt í 300 starfsmenn. Starfsemi skattyfirvalda hefur<br /> Þannig verið sett undir eina stjórn. Sú breyting að ein stofnun stýri<br /> skattframkvæmdinni í stað Þess að byggja hana á níu staðbundnum<br /> sjálfstæðum stjórnsýslueiningum fer síðan fram samhliða miklum<br /> efnisbreytingum skat<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 1" href="http://viewer.zmags.com/publication/57eec8e8?page=1"> FRÉTTABLAÐ RSK · MAÍ 2010 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 2" href="http://viewer.zmags.com/publication/57eec8e8?page=2"> L E I Ð A R I N N Nýtt upphaf Í upphafi ársins </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 3" href="http://viewer.zmags.com/publication/57eec8e8?page=3"> fámennur hópur, íklæddur nýju fötum keisarans, sa</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 4" href="http://viewer.zmags.com/publication/57eec8e8?page=4"> - V I Ð T A L I Ð - E V AJ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 5" href="http://viewer.zmags.com/publication/57eec8e8?page=5"> Íslenskt samfélag verður ekki gagnsætt fyrr </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 6" href="http://viewer.zmags.com/publication/57eec8e8?page=6"> Eva Joly, Ólafur Þór Hauksson og Jean-Michel Matt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 7" href="http://viewer.zmags.com/publication/57eec8e8?page=7"> Nýlega var ályktað um stjórnsýslu- og skattamál Þ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 8" href="http://viewer.zmags.com/publication/57eec8e8?page=8"> StefánSkjaldarson skattrannsóknarstjóri </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 9" href="http://viewer.zmags.com/publication/57eec8e8?page=9"> Varmikilbreytingáaðfaraí starfskattrannsóknarstjó</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 10" href="http://viewer.zmags.com/publication/57eec8e8?page=10"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 11" href="http://viewer.zmags.com/publication/57eec8e8?page=11"> Starfsmanna- og stefnumótunarfundur Samei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 12" href="http://viewer.zmags.com/publication/57eec8e8?page=12"> Sem dæmi um niðurstöður úr efnisflokk- um má nefn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 13" href="http://viewer.zmags.com/publication/57eec8e8?page=13"> Anna Júlíusdóttir, Kjartan Orri Helgason, Þjóðhil</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 14" href="http://viewer.zmags.com/publication/57eec8e8?page=14"> Umhverfisskattar Um síðustu áramót voru gerðar me</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 15" href="http://viewer.zmags.com/publication/57eec8e8?page=15"> en launaskattar í Þann seinni. Um 2500 hagfræðing</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 16" href="http://viewer.zmags.com/publication/57eec8e8?page=16"> Raforkuverð í Evrópu Ísl. kr. á KW. stund </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 17" href="http://viewer.zmags.com/publication/57eec8e8?page=17"> skoðun sett hér fram að Þjóðin ætti að setja sér </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 18" href="http://viewer.zmags.com/publication/57eec8e8?page=18"> S T J Ó R N U N Eitt skattumdæmi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 19" href="http://viewer.zmags.com/publication/57eec8e8?page=19"> Frá framkvæmdastjórnarfundi Þann 4. maí 2010. Þ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 20" href="http://viewer.zmags.com/publication/57eec8e8?page=20"> Áreiðanleiki endurskoðunar JóhannG. Ásgrímsson Í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 21" href="http://viewer.zmags.com/publication/57eec8e8?page=21"> Könnunin hér að framan og svo reynslan gefa tilef</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 22" href="http://viewer.zmags.com/publication/57eec8e8?page=22"> AlÞjóðleg samskipti GuðrúnJenný Jónsdót</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 23" href="http://viewer.zmags.com/publication/57eec8e8?page=23"> emberfundurinn hefur undanfarin tvö ár verið hald</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 24" href="http://viewer.zmags.com/publication/57eec8e8?page=24"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 25" href="http://viewer.zmags.com/publication/57eec8e8?page=25"> Starfsfólk við sameiningu skattyfir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 26" href="http://viewer.zmags.com/publication/57eec8e8?page=26"> Venslakerfið Mynd sem sýnir venslanet Sam</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 27" href="http://viewer.zmags.com/publication/57eec8e8?page=27"> Hér er leitað að venslum á milli tv</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 28" href="http://viewer.zmags.com/publication/57eec8e8?page=28"> Mynd sem sýnir brot af venslagrafi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 29" href="http://viewer.zmags.com/publication/57eec8e8?page=29"> Aftari röð: Gunnar Karlsson, Sigmundur Stefánsson</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 30" href="http://viewer.zmags.com/publication/57eec8e8?page=30"> Virðisaukaskattsskrá ríkisskattstjóra - Þróun</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 31" href="http://viewer.zmags.com/publication/57eec8e8?page=31"> heilsteyptum og skilvirkum hætti gegn skattsvikum</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 32" href="http://viewer.zmags.com/publication/57eec8e8?page=32"> Álagning lögaðila Í lok október 2009 luku skattst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 33" href="http://viewer.zmags.com/publication/57eec8e8?page=33"> Rekstrargjöldhærrientekjur Þó svo að rekstrartekj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 34" href="http://viewer.zmags.com/publication/57eec8e8?page=34"> Skattframtal rekstraraðila 2000 til 2009 -Rekstur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 35" href="http://viewer.zmags.com/publication/57eec8e8?page=35"> Skattframtal rekstraraðila 2000 til 2009 -Efnahag</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 36" href="http://viewer.zmags.com/publication/57eec8e8?page=36"> Hagnaðu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 37" href="http://viewer.zmags.com/publication/57eec8e8?page=37"> milljarðar. Menn geta Því séð í hendi sér að ef 1</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 38" href="http://viewer.zmags.com/publication/57eec8e8?page=38"> Milljarðar Eignir fyrirtæk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 39" href="http://viewer.zmags.com/publication/57eec8e8?page=39"> ið við 7.178 milljarða á framtölum ársins 2008. S</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 40" href="http://viewer.zmags.com/publication/57eec8e8?page=40"> ómarD Útleiga á íbúðarhúsnæði undir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 41" href="http://viewer.zmags.com/publication/57eec8e8?page=41"> Breyting á rekstrarári Dómur héraðsdóms Reykjavík</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 42" href="http://viewer.zmags.com/publication/57eec8e8?page=42"> aflað upplýsinga um samkeppnisaðila Ö og aðra sem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 43" href="http://viewer.zmags.com/publication/57eec8e8?page=43"> Úrskurðir skattstjóra voru kærðir til yfir- skatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 44" href="http://viewer.zmags.com/publication/57eec8e8?page=44"> Endurgreiðslukröfu synjað Dómur Hæstaréttar dags.</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 45" href="http://viewer.zmags.com/publication/57eec8e8?page=45"> Kaup- og söluréttur hlutabréfa – fjármagnste</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 46" href="http://viewer.zmags.com/publication/57eec8e8?page=46"> A T V E T T V A N G I S K A T T A R É T T A R</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 47" href="http://viewer.zmags.com/publication/57eec8e8?page=47"> Bent var á að íslenskt dótturfélag kær- anda, sem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - ma&iacute; 2010 page 48" href="http://viewer.zmags.com/publication/57eec8e8?page=48"> UpplýsingataflaRSK Staðgreiðsla opinberra gjalda</a>