This page in Swedish

Anna-Maria Hambre

Title: Senior Lecturer School/office: School of Law, Psychology and Social Work


Phone: +46 19 301234

Room: L2413

Research subject

About Anna-Maria Hambre

Anna-Maria Hambre is an assistant professor in tax law at Örebro University. Her research is mainly focused on tax procedural law. Her two main publications in this field of tax law are her doctoral dissertation Tax Confidentiality. A Comparative Analysis and Impact Assessment of Global Interest and her monography Fördjupad dialog. En studie av Skatteverkets arbetsform fördjupad dialog ur ett svenskt offentligrättsligt perspektiv, a result of her post doc research project on cooperative compliance. She i part of a research project – Cooperative Compliance: Breaking the Barriers – headed by WU (Wirtschaftsuniversität Wien) Global Tax and Policy Center in cooperation with the Commonwealth Association of Tax Administrators (CATA) and the International Chamber of Commerce (ICC). She is currently working on a research project with the title Trossamfunden och skatten (Religious communities and taxes) and has received funding for an initial study on this topic from the Nordic Tax Research Council.

Research teams


Articles in journals |  Books |  Chapters in books |  Doctoral theses, monographs | 

Articles in journals

Hambre, A. (2019). Cooperative Compliance in Sweden: A Question of Legality. Journal of Tax Administration, 5 (1), 6-25.
Hambre, A. (2017). Tax Confidentiality: A Legislative Proposal at National Level. World Tax Journal, 9 (2), 163-188.
Hambre, A. (2015). Några synpunkter på Europeiska Kommissionens Tax Transparency Package. Skattenytt Akademisk Årsskrift, 52-74.
Kristoffersson, E. & Hambre, A. (2015). Offentlighet och sekretess på skatteområdet 2015. Svensk skattetidning, 550-569.
Hambre, A. (2015). Tax Confidentiality in Sweden and the United States: A Comparative Study. International Journal of Legal Information: Official Publication, 43, 165-233.


Chapters in books

Hambre, A. (2020). Sweden. In: Pasquale Pistone, Tax Procedures. Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Kristoffersson, E. , Persson, A. H. , Nergelius, J. , Hambre, A. , Larsson, Y. & Valguarnera, F. (2013). Sweden. In: Eleonor Kristoffersson, Michael Lang, Pasquale Pistone, Josef Schuh, Claus Staringer, Alfred Storck, Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law (pp. 1079-1110). Wien: Peter Lang Publishing Group.

Doctoral theses, monographs

Hambre, A. (2015). Tax confidentiality: a comparative study and impact assessment of global interest. (Doctoral dissertation). Örebro: Örebro university.