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Sam- och särbeskattning. En komparativ studie av skälen till sam- och särbeskattningsregler i Sverige och Frankrike ur ett jämställdhetsperspektiv.

Nordenström, Jennie LU (2014) JURM02 20141
Department of Law
Abstract (Swedish)
En familj är i de flesta fall sammansatt av en grupp människor med känslomässiga band som har gemensamma ekonomiska intressen och utgör en enhet mot omvärlden. Trots detta finns det stora skillnader i hur denna enhet behandlas skattemässigt. Dessa olikheter gällande hur familjens medlemmar beskattas blir uppenbara när det gäller skattesystemen i Sverige och Frankrike.

I denna uppsats presenteras skälen till skillnaderna gällande beskattning av familjen i Sverige respektive Frankrike ur ett jämställdhetsperspektiv. De båda ländernas skattesystem presenteras översiktligt och i vissa delar detaljerat.

En historisk tillbakablick gällande framväxten av de båda ländernas skattesystem avslöjar något om vilka normativa grundmönster som... (More)
En familj är i de flesta fall sammansatt av en grupp människor med känslomässiga band som har gemensamma ekonomiska intressen och utgör en enhet mot omvärlden. Trots detta finns det stora skillnader i hur denna enhet behandlas skattemässigt. Dessa olikheter gällande hur familjens medlemmar beskattas blir uppenbara när det gäller skattesystemen i Sverige och Frankrike.

I denna uppsats presenteras skälen till skillnaderna gällande beskattning av familjen i Sverige respektive Frankrike ur ett jämställdhetsperspektiv. De båda ländernas skattesystem presenteras översiktligt och i vissa delar detaljerat.

En historisk tillbakablick gällande framväxten av de båda ländernas skattesystem avslöjar något om vilka normativa grundmönster som ligger till grund för de reformer som skett inom familjens beskattningsområden under senare tid. Sverige tillämpar särbeskattning av familjemedlemmars inkomster emedan Frankrike sambeskattar familjens medlemmar – skattehushållet – genom ett samordnat förfarande. I uppsatsen presenteras en komparativ studie av skälen till ländernas olikartade beskattningssystem och ur denna jämförelse synliggörs även ländernas olikartade syn på familjen. Den franska familjerätten är från år 1945, och sedan dess har små förändringar skett inom familjerättens beskattningsområde. I Frankrike har familjen som enhet varit central och särskilt skyddsvärd under familjebeskattningens uppkomst och reformativa perioder. I Sverige däremot, har individens rättigheter ansetts vara mer skyddsvärda under de skattereformer under vilka sambeskattningsförfarandet successivt har avskaffats, 1970-, 1982- och 1991 års skattereformer.

Trots att ökad jämställdhet har varit ett mål i både Frankrike och Sverige, har ländernas skattesystem utformats mycket olika. Jämställdhetssträvandena som uppmärksammas i denna uppsats omfattar förhållandet mellan män och kvinnor som arbetstagare samt detsamma mellan familjer med och utan barn. (Less)
Abstract
A family ususally consists of a group of people who share emotional bands, hold mutual economic intrests and represent an entity towards the rest of the community. Despite this there are great differences concerning the way this entity is treated in the tax policy making and tax law. The differences regarding the way the family members are taxed become obvious when comparing tax systems in Sweden and France.

The reasons for these differences in Sweden and France are presented from a gender comparative method in this essay. The tax systems in the two countries are accounted for, some parts schematically and some parts in detail.

Looking back at how the tax systems has raised and been implemented in the countries reveals something... (More)
A family ususally consists of a group of people who share emotional bands, hold mutual economic intrests and represent an entity towards the rest of the community. Despite this there are great differences concerning the way this entity is treated in the tax policy making and tax law. The differences regarding the way the family members are taxed become obvious when comparing tax systems in Sweden and France.

The reasons for these differences in Sweden and France are presented from a gender comparative method in this essay. The tax systems in the two countries are accounted for, some parts schematically and some parts in detail.

Looking back at how the tax systems has raised and been implemented in the countries reveals something about the normative foundations that has been a part of the founding of the tax reform implementations regarding the taxation of family members during the past years. In Sweden family members are being taxed individually whilst France have extensive family taxation including all members of a family whom therefore are being taxed as a household tax unit in joint taxation. This essay includes a presentation of a comparative study of the reasons why the countries taxation systems are so little alike and the comparison also reveals the countries mutually dissimilar views of the family as an establishment. The french tax legislation has been applied since 1945, with some small adjustments. The family as a unit has been a central benefit and has held a certain value of protection during the establishment and reformation of the family taxation periods. On the contrary the individual privilegies has been more central aim in the recent tax reforms in 1970, 1982 and 1991 that all together has abolished joint taxation in Sweden.

In spite of the fact that both countries has had similar motives in achieving equality in tax policy making, the outcome has been most diverse. The striving of attaining equality in family taxation that are included in this essay cover the ratio between men and women as workers as well as the ratio between families with and without children. (Less)
Please use this url to cite or link to this publication:
author
Nordenström, Jennie LU
supervisor
organization
alternative title
Joint - and individual taxation. A comparative study of the reasons for joint and individual taxation in Sweden and France from a gender equal perspective.
course
JURM02 20141
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt (social and welfare law), sambeskattning, särbeskattning, komparation, skattesystem.
language
Swedish
id
4450302
date added to LUP
2014-07-01 07:14:41
date last changed
2014-07-01 07:14:41
@misc{4450302,
  abstract     = {A family ususally consists of a group of people who share emotional bands, hold mutual economic intrests and represent an entity towards the rest of the community. Despite this there are great differences concerning the way this entity is treated in the tax policy making and tax law. The differences regarding the way the family members are taxed become obvious when comparing tax systems in Sweden and France.

The reasons for these differences in Sweden and France are presented from a gender comparative method in this essay. The tax systems in the two countries are accounted for, some parts schematically and some parts in detail.

Looking back at how the tax systems has raised and been implemented in the countries reveals something about the normative foundations that has been a part of the founding of the tax reform implementations regarding the taxation of family members during the past years. In Sweden family members are being taxed individually whilst France have extensive family taxation including all members of a family whom therefore are being taxed as a household tax unit in joint taxation. This essay includes a presentation of a comparative study of the reasons why the countries taxation systems are so little alike and the comparison also reveals the countries mutually dissimilar views of the family as an establishment. The french tax legislation has been applied since 1945, with some small adjustments. The family as a unit has been a central benefit and has held a certain value of protection during the establishment and reformation of the family taxation periods. On the contrary the individual privilegies has been more central aim in the recent tax reforms in 1970, 1982 and 1991 that all together has abolished joint taxation in Sweden. 

In spite of the fact that both countries has had similar motives in achieving equality in tax policy making, the outcome has been most diverse. The striving of attaining equality in family taxation that are included in this essay cover the ratio between men and women as workers as well as the ratio between families with and without children.},
  author       = {Nordenström, Jennie},
  keyword      = {skatterätt (social and welfare law),sambeskattning,särbeskattning,komparation,skattesystem.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Sam- och särbeskattning. En komparativ studie av skälen till sam- och särbeskattningsregler i Sverige och Frankrike ur ett jämställdhetsperspektiv.},
  year         = {2014},
}