Advanced

Influencers i det svenska beskattningssystemet - Med fokus på valet av inkomstslag samt begreppet ekonomisk verksamhet i mervärdesskattelagen

Karlsson, Anna LU (2019) LAGF03 20191
Department of Law
Faculty of Law
Abstract (Swedish)
En grundläggande princip inom det svenska skattesystemet är neutralitetsprincipen som innebär att skatten inte ska påverka den enskildes val mellan olika handlingsalternativ. I takt med att nya verksamheter växer fram uppkommer frågor om hur dessa inordnas i ett redan existerande skattesystem. Arbetet fokuserar på influencers och hur beskattningen sker av de internetinkomster som dessa personer erhåller genom sin närvaro på sociala medier.

Uppsatsen grundar sig främst på rättsdogmatisk och EU-rättslig metod, men i analysen kommer problemformuleringarna diskuteras i ljuset av neutralitetsprincipen och skattesystemets komplexitet. Två frågor som kan bli centrala för influencers vid beskattningen lyfts fram. Först undersöks gränsdragningen... (More)
En grundläggande princip inom det svenska skattesystemet är neutralitetsprincipen som innebär att skatten inte ska påverka den enskildes val mellan olika handlingsalternativ. I takt med att nya verksamheter växer fram uppkommer frågor om hur dessa inordnas i ett redan existerande skattesystem. Arbetet fokuserar på influencers och hur beskattningen sker av de internetinkomster som dessa personer erhåller genom sin närvaro på sociala medier.

Uppsatsen grundar sig främst på rättsdogmatisk och EU-rättslig metod, men i analysen kommer problemformuleringarna diskuteras i ljuset av neutralitetsprincipen och skattesystemets komplexitet. Två frågor som kan bli centrala för influencers vid beskattningen lyfts fram. Först undersöks gränsdragningen mellan hobbyverksamhet och inkomstslaget näringsverksamhet. Framför allt är det kravet på förvärvssyfte som blir centralt för gränsdragningen.

Utöver valet av inkomstslag diskuteras begreppet ekonomisk verksamhet i mervärdesskattelagen och mervärdesskattedirektivet. I analysen tar jag upp hur detta begrepp förhåller sig till definitionen av näringsverksamhet i inkomstskattelagen. Att det rör sig om två olika begrepp vid inkomstbeskattningen och mervärdesbeskattningen skapar ökad komplexitet i skattesystemet, något som i sin tur kan resultera i minskad förutsebarhet.

I slutändan blir det bevis- och bedömningsfrågor som aktualiseras. Det konstateras även i analysen att skattesystemet är väl anpassat till den nya influencerbransch som växt fram, med hänsyn till den generellt utformade regleringen och de vittomfattande inkomstslagen i inkomstskattelagen. (Less)
Abstract
A fundamental principle in Swedish tax law is the principle of tax neutrality which means that the tax system should not affect an individual’s choice of economic activity. As new forms of employment come into existence, questions arise regarding how well these new occupations fit into an already existing tax system. In this study, focus will be set on influencers and the taxation of income derived from their social media presence.

The essay is based on traditional legal methodology as well as European legal methodology. However, in the analysis the framing of question will be discussed in the light of the principle of tax neutrality and the complexity of the tax system. Two questions of importance for the taxation of influencers are... (More)
A fundamental principle in Swedish tax law is the principle of tax neutrality which means that the tax system should not affect an individual’s choice of economic activity. As new forms of employment come into existence, questions arise regarding how well these new occupations fit into an already existing tax system. In this study, focus will be set on influencers and the taxation of income derived from their social media presence.

The essay is based on traditional legal methodology as well as European legal methodology. However, in the analysis the framing of question will be discussed in the light of the principle of tax neutrality and the complexity of the tax system. Two questions of importance for the taxation of influencers are set as focal points. First, the distinction between hobby and business activity in the system of income taxation is examined. In particular, it is the business criteria of purpose to make a profit that is central for the assessment of which type of income taxation is at hand.

In addition to discussing the different types of income taxation, the definition of economic activity in the national and EU-based value added tax legislation is examined. In the analysis, I discuss how this definition relates to the definition of business activity in the national income tax legislation. The fact that there are two different definitions creates a complex tax system, something that can result in diminished predictability.

In the end, the assessments become a matter of judgment and evidence. It is further established that the Swedish tax system is well-adapted to the new types of influencer businesses that have developed due to the general wording of the regulation and the extensive types of income recognized in Swedish tax law. (Less)
Please use this url to cite or link to this publication:
author
Karlsson, Anna LU
supervisor
organization
course
LAGF03 20191
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, influencer, inkomstbeskattning, val av inkomstslag, hobbyverksamhet, näringsverksamhet, mervärdesskatt, ekonomisk verksamhet, beskattningsbar person, förvärvssyfte, internetinkomster
language
Swedish
id
8976784
date added to LUP
2019-09-16 10:56:40
date last changed
2019-09-16 10:56:40
@misc{8976784,
  abstract     = {A fundamental principle in Swedish tax law is the principle of tax neutrality which means that the tax system should not affect an individual’s choice of economic activity. As new forms of employment come into existence, questions arise regarding how well these new occupations fit into an already existing tax system. In this study, focus will be set on influencers and the taxation of income derived from their social media presence.

The essay is based on traditional legal methodology as well as European legal methodology. However, in the analysis the framing of question will be discussed in the light of the principle of tax neutrality and the complexity of the tax system. Two questions of importance for the taxation of influencers are set as focal points. First, the distinction between hobby and business activity in the system of income taxation is examined. In particular, it is the business criteria of purpose to make a profit that is central for the assessment of which type of income taxation is at hand.

In addition to discussing the different types of income taxation, the definition of economic activity in the national and EU-based value added tax legislation is examined. In the analysis, I discuss how this definition relates to the definition of business activity in the national income tax legislation. The fact that there are two different definitions creates a complex tax system, something that can result in diminished predictability.

In the end, the assessments become a matter of judgment and evidence. It is further established that the Swedish tax system is well-adapted to the new types of influencer businesses that have developed due to the general wording of the regulation and the extensive types of income recognized in Swedish tax law.},
  author       = {Karlsson, Anna},
  keyword      = {Skatterätt,influencer,inkomstbeskattning,val av inkomstslag,hobbyverksamhet,näringsverksamhet,mervärdesskatt,ekonomisk verksamhet,beskattningsbar person,förvärvssyfte,internetinkomster},
  language     = {swe},
  note         = {Student Paper},
  title        = {Influencers i det svenska beskattningssystemet - Med fokus på valet av inkomstslag samt begreppet ekonomisk verksamhet i mervärdesskattelagen},
  year         = {2019},
}