Tax Law

The research team in tax law has three focus areas: Sustainable development, taxpayer rights and digitalization. The research team produces books, articles and arranges and participates in conferences in traditional areas of tax law, such as VAT, income and corporate tax law, tax procedural law and excise duties, but our aim is beside that to have an interdisciplinary approach and contribute with tax research to current societal issues.

Sustainable development is one of the mission statements of Örebro University. The mission is that the University should be a sought-after and dedicated player in society that, together with others, promotes action in support of the global goals for sustainable development. In tax law, our research includes substantive tax laws in relation to sustainable development as well as tax law and CSR. This focus area includes human rights, gender equality, the prevention of aggressive tax planning and tax fraud and environmental taxes. Here, we also include taxation and religion, where we conduct research.

Taxpayer rights can be described as human rights for taxpayers. The fight against aggressive tax planning, tax evasion and tax fraud has led to an increase of investigative powers of tax administration. Taxpayer rights are the minimum standards of legal certainty, procedural rights such as the right to a fair trial and the right to legal representation in tax matters. There is no international charter of taxpayer rights. Many countries, but not Sweden, have however a taxpayers’ Bill of Rights. The research within this profile consists in writing national reports for the IBFD Observatory for Tax Payer Rights, participating in conferences and taking the issue of taxpayer rights home to Sweden. Traditionally, this research group has a special focus on secrecy and transparency in tax law.

Digitalization and taxes include tax aspects on digitalization such as e-commerce, the sharing economy and peer-to-peer services, data protection regulations and legal and tax tech. Automated decision-making, electronic tax returns, e-services of the tax agency and the role administrative law are of great interest for the research group. The focus on digitalization connects well to the new profile of the legal science program, which is digitalization and legal tech.

The research team has a genuinely international approach and many international collaborations. It has a certain interest in comparative tax law.

Higher seminars - Juridicum higher seminar