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Agenda 2030 och det svenska inkomstskattesystemet

Sundin, Frida LU (2018) JURM02 20182
Department of Law
Faculty of Law
Abstract
The essay examines hoe economic systems and income tax systems influence the possibility för Sweden to fulfil Agenda 2030 and the global development goals. The predominance of market economy theories that have influenced the Swedish system today is not considered compatible with the ambition to fulfil the global development goals. Instead the possibility of a circular economy is researched and what effects it would have. Finally case law is presented and the possibilities of tax deduction for climate compensation in the present system, and a hypothetical future one is examined.
Abstract (Swedish)
Uppsatsen undersöker hur ekonomiska system och inkomstskatterättsliga system inverkar möjligheten för Sverige att uppfylla Agenda 2030 och de globala målen. Det övervägande marknadsekonomiska system Sverige har idag, som även influerat inkomstskatterätten anses inte kompatibelt med ambitionen att uppfylla de globala målen. Istället undersöks hur en cirkulär ekonomi hade påverkat detta, både inom det nuvarande ekonomiska systemet och som en reform. Slutligen presenteras rättsfall på området och avdragsmöjligheten för utgifter för klimatkompensering analyseras med utgångspunkt i nuvarande system, samt ett möjligt framtida ekonomiskt och inkomstskatterättsligt system.
Please use this url to cite or link to this publication:
author
Sundin, Frida LU
supervisor
organization
alternative title
Agenda 2030 and the Swedish income tax system
course
JURM02 20182
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Agenda 2030
language
Swedish
id
8965788
date added to LUP
2019-02-02 10:35:34
date last changed
2019-02-02 10:35:34
@misc{8965788,
  abstract     = {{The essay examines hoe economic systems and income tax systems influence the possibility för Sweden to fulfil Agenda 2030 and the global development goals. The predominance of market economy theories that have influenced the Swedish system today is not considered compatible with the ambition to fulfil the global development goals. Instead the possibility of a circular economy is researched and what effects it would have. Finally case law is presented and the possibilities of tax deduction for climate compensation in the present system, and a hypothetical future one is examined.}},
  author       = {{Sundin, Frida}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Agenda 2030 och det svenska inkomstskattesystemet}},
  year         = {{2018}},
}