Vad ligger bakom dagens individbeskattning? - En genomgång av skatterättens rättsprinciper och dess betydelse för individbeskattningen
(2019) JURM02 20191Department of Law
Faculty of Law
- Abstract
- The current Swedish tax regulation is a result of the tax reform in the 1990’s. Its purpose was to create a new more effective tax system that would also be trusted by the people. In order to achieve this several principles were taken into consideration, some newer and some with a long history. The principle of legality, the principle of neutrality and the taxability principle are some of the examples. With the principles and other politic ideas, the work started, and the result was our current tax regulation. The principles meaning and definition according to the legislator can be read in the preparatory materials.
This extensive regulation is then to be followed by all individuals with a tax liability in Sweden, both individuals in... (More) - The current Swedish tax regulation is a result of the tax reform in the 1990’s. Its purpose was to create a new more effective tax system that would also be trusted by the people. In order to achieve this several principles were taken into consideration, some newer and some with a long history. The principle of legality, the principle of neutrality and the taxability principle are some of the examples. With the principles and other politic ideas, the work started, and the result was our current tax regulation. The principles meaning and definition according to the legislator can be read in the preparatory materials.
This extensive regulation is then to be followed by all individuals with a tax liability in Sweden, both individuals in Sweden and outside of Sweden, each year. The Swedish individual taxation regulation is divided into three types of income, income of employment, income of capital and income of business. Each rule has in some way been motivated by these principles. But to what extent does the regulation follow the stated principles?
The question that also remains is how these principles can and should be used by the court. Do all the principles have the same area of application or are there differences? Can a principle alone be the reason for a verdict? What does the literature say on this matter? In order to clarify this the essay means to describe some of the principles that are considered important for the Swedish tax regulation and how these have affected especially the Swedish taxation of individuals. (Less) - Abstract (Swedish)
- Vår nuvarande skattelagstiftning är ett resultat av den skattereform som fortlöpte under 90-talet. Syftet med den nya skattelagstiftningen var att skapa ett effektivt skattesystem som också var förtroendeingivande. För att uppnå detta tog man fasta i några grundläggande rättsprinciper, vissa med en gedigen historia och vissa som var nyare på området. Några exempel är legalitetsprincipen, neutralitetsprincipen och skatteförmågeprincipen. Utifrån rättsprinciperna och andra politiska skatterättsliga idéer påbörjades arbetet och slutprodukten blev vår nuvarande skattelagstiftning. I förarbetena bakom lagstiftningen kommer rättsprinciperna till uttryck och där deras innebörd enligt lagstiftaren presenteras.
Detta omfattande regelverk ska... (More) - Vår nuvarande skattelagstiftning är ett resultat av den skattereform som fortlöpte under 90-talet. Syftet med den nya skattelagstiftningen var att skapa ett effektivt skattesystem som också var förtroendeingivande. För att uppnå detta tog man fasta i några grundläggande rättsprinciper, vissa med en gedigen historia och vissa som var nyare på området. Några exempel är legalitetsprincipen, neutralitetsprincipen och skatteförmågeprincipen. Utifrån rättsprinciperna och andra politiska skatterättsliga idéer påbörjades arbetet och slutprodukten blev vår nuvarande skattelagstiftning. I förarbetena bakom lagstiftningen kommer rättsprinciperna till uttryck och där deras innebörd enligt lagstiftaren presenteras.
Detta omfattande regelverk ska sedan följas av alla skattskyldiga i Sverige och utanför Sverige varje år. I regelverket delas den svenska individbeskattning in i tre inkomstslag; tjänst, kapital och näringsverksamhet. Varje regel om inkomst eller utgift har motiverats av dessa rättsprinciper. Men till vilken utsträckning följer reglerna egentligen rättsprinciperna?
Frågan som också kvarstår är hur dessa rättsprinciper kan och ska tillämpas av domstol. Har alla rättsprinciper samma tillämpningsområde eller vad finns det för skillnader? Kan en rättsprincip ensamt stå som grund för en talan eller dom? Hur ser doktrinen på saken? För att reda ut detta ämnar uppsatsen att redogöra för några av rättsprinciperna som anses viktiga för den svenska skatterätten och hur dessa påverkat framförallt den svenska individbeskattningen. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8977478
- author
- Cato, Jesper LU
- supervisor
- organization
- alternative title
- Fundamental principles behind the taxation of individuals - A report of the tax principles and their importance for the taxation of individuals
- course
- JURM02 20191
- year
- 2019
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, allmän rättslära
- language
- Swedish
- id
- 8977478
- date added to LUP
- 2019-06-18 14:33:35
- date last changed
- 2019-06-18 14:33:35
@misc{8977478,
abstract = {{The current Swedish tax regulation is a result of the tax reform in the 1990’s. Its purpose was to create a new more effective tax system that would also be trusted by the people. In order to achieve this several principles were taken into consideration, some newer and some with a long history. The principle of legality, the principle of neutrality and the taxability principle are some of the examples. With the principles and other politic ideas, the work started, and the result was our current tax regulation. The principles meaning and definition according to the legislator can be read in the preparatory materials.
This extensive regulation is then to be followed by all individuals with a tax liability in Sweden, both individuals in Sweden and outside of Sweden, each year. The Swedish individual taxation regulation is divided into three types of income, income of employment, income of capital and income of business. Each rule has in some way been motivated by these principles. But to what extent does the regulation follow the stated principles?
The question that also remains is how these principles can and should be used by the court. Do all the principles have the same area of application or are there differences? Can a principle alone be the reason for a verdict? What does the literature say on this matter? In order to clarify this the essay means to describe some of the principles that are considered important for the Swedish tax regulation and how these have affected especially the Swedish taxation of individuals.}},
author = {{Cato, Jesper}},
language = {{swe}},
note = {{Student Paper}},
title = {{Vad ligger bakom dagens individbeskattning? - En genomgång av skatterättens rättsprinciper och dess betydelse för individbeskattningen}},
year = {{2019}},
}