Agenda 2030 och det svenska inkomstskattesystemet
(2018) JURM02 20182Department 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:
http://lup.lub.lu.se/student-papers/record/8965788
- author
- Sundin, Frida LU
- supervisor
-
- Axel Hilling LU
- organization
- alternative title
- Agenda 2030 and the Swedish income tax system
- course
- JURM02 20182
- year
- 2018
- 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}}, }