Financial Law
Do today's taxes have the desired effect, and are they consistent? Researchers in financial law study the legal aspects of how different tax laws are designed and used.
Income tax, value added tax, property tax and social security contributions are some of the many types of taxes that are covered by the research in financial law. How do the tax laws work, and what impact do they have on individuals, businesses and society? Research at the Faculty of Law is focused on analysing the implications of these laws, how they are constructed and applied, and how they are treated in disputes, and resulting sanctions, such as tax surcharge and penalties for tax evasion.
Researchers study everything from corporate tax and social security contributions to effective methods of legislation and legal security. How should subsidiaries be valued as they are sold? Does the system for trading carbon emissions work? When does somebody become personally liable for a joint-stock company's tax debts? The research has an international focus; for example, how is Sweden's tax jurisdiction delimited against that of other countries? The Faculty of Law also houses a national institute that gathers research on value added tax.
Our findings contribute to the evolution of tax legislation. For example, researchers in this field regularly participate in government inquiries into corporate taxation. There are also external activities, including those within the framework of the Stockholm Centre for Commercial Law and a project on tax legislation. The goal is to expand knowledge in this area and develop methods to establish how tax laws can be designed to be more effective.
Web editor:
Paul Parker
Last updated:
November 23, 2011
Source: Communications Office
