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Research group

Tax Law

About this group

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Magnus Kristoffersson

Research subject

Tax Law is a research discipline that encompasses the legal design, application, and development of taxation within society. The field includes areas such as income taxation, value-added tax (VAT), accounting law, international tax law, and sustainability perspectives. Tax law is essential for creating effective, fair, and sustainable tax systems that promote societal development and ensure the economic stability of states. The field holds a particularly strong reputation, both nationally and internationally, in the area of VAT law.

In today’s rapidly changing society, increased digitalisation and the use of artificial intelligence (AI) introduce new challenges for tax systems. Research focuses on how these technological advances impact tax collection, tax audits, and efforts to combat aggressive tax planning. Digital platforms and cross-border digital services raise complex issues in VAT and income taxation. To address these challenges, national and international tax systems must adapt, emphasising legal certainty, transparency, and sustainability.

The sustainability perspective is an important part of tax law research. This includes examining how tax systems can promote economic equality, environmental sustainability, and responsible resource use. Tax policy can serve as a tool to achieve sustainable societal goals, for example, through environmental taxes, incentives for green technology, and regulation of tax evasion. Research also covers areas such as human rights, gender equality, and the relationship between taxation and religion.

Tax law engages in several interdisciplinary projects to solve complex societal challenges. Collaborations extend to fields such as computer science, informatics, psychology, and business administration. The research group also works closely with the public sector and private industry.

Tax law has a strong international orientation and collaborates with several universities worldwide, including:

  • University of Seoul (South Korea)
  • Gakushuin University (Japan)
  • University of Seychelles (Seychelles)
  • University of Bologna (Italy)
  • University of Rijeka (Croatia)
  • University of Antwerp (Belgium)
  • University of Salzburg (Austria)

Through honorary doctor and professor Pasquale Pistone, the field collaborates with the IBFD in Amsterdam. The research group is further strengthened by visiting researcher as Professor Jan Kellgren from Sweden, who focuses on accounting law and digitalisation.

The tax law research group focuses particularly on three areas:

  1. Sustainable Development: Research on the role of tax law in promoting the UN’s Sustainable Development Goals, including human rights, gender equality, combating tax evasion, and environmental taxes.
  2. Taxpayer Rights: Studies on legal certainty and procedural rights of taxpayers. This includes international work with the IBFD's Observatory for Taxpayer Rights and a focus on confidentiality and transparency in tax law.
  3. AI, Digitalisation, and Taxation: Research on e-commerce, the sharing economy, automated decision-making processes, and digital services provided by tax administrations. The legal aspects of legal tech and the impact of data protection regulations on tax administration are also key areas of focus.

Through this integrated and interdisciplinary approach, tax law contributes to shaping the tax systems of the future and meeting the demands of a globalised, digital, and sustainable world.

Research funding bodies

  • The Wallenberg AI, Autonomous Systems and Software Program Humanities and Society (WASP-HS)
  • Wenner-Gren Foundations
  • European Commission
  • The Knowledge Foundation
  • The Nordic Tax Research Council
  • The Swedish Foundation for Humanities and Social Sciences
  • Åke Wibergs stiftelse
  • Örebro University