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Tax Law

The study of tax law covers rules and principles for imposition of tax and, as a consequence, for the financing of the public sector. The area is characterized by a rapidly changing landscape and major challenges, not least due to the ongoing globalisation and digitalisation of the economy. Tax is regulated at several levels, including the national level, within the EU and through international conventions and treaties, which further adds to the complexity.

The academic research in tax law at the Department of Law covers the whole area of tax law and includes constitutional matters relating to tax law, different aspects of corporate taxation, value added tax, social security charges, excise duties, tax treaty law and other international tax issues. The research comprises a perspective from within tax law, where substantive tax law is in focus, as well as an outside-in perspective, where rules and principles in tax law are put in relation to other areas of law, such as private law, general EU law and state aid law. The research projects carried out cover a wide spectrum of research topics and have a theoretical scope that places Gothenburg at the forefront, nationally and internationally.

The researchers of the group are members and actively participate in several networks and organisations focusing on tax law, such as International Fiscal Association, European Association of Tax Law Professors, Association for Research on VAT and other indirect taxes, Tax Law Association in Gothenburg, Nordic Tax Research Council and the Danish-Swedish Tax Law Network.

For a more detailed description of the research activities, publications etc. of each researcher in the group, choose the heading “Research Group” in the left menu and click on the name of the person.

Page Manager: Christine Forssell|Last update: 9/28/2018
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