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LUND UNIVERSITY LIBRARIES

Falska individuppgifter – ett led till en falsk taxerad inkomst

Qerimaj, Arben LU (2023) LAGF03 20232
Faculty of Law
Department of Law
Abstract (Swedish)
Det nuvarande skattesystemet som gäller grundas på förtroende och bygger
på att de uppgifter som lämnas till Skatteverket och som ska ligga till grund
för inkomstbeskattning är riktiga. Ett sådant tillitsbaserat system är emellertid
föremål för missbruk vilket under senare år gjort sig gällande i högre grad.
Det har skett en negativ utvecklingsriktning där i synnerhet aktiebolag
används som ett brottsligt instrument i syfte att redovisa falska
individuppgifter till Skatteverket som sedermera leder till utnyttjande av
välfärdssystemen och kreditinstitut. Missbruk av falska individuppgifter kan
utgöra ett led som på sikt undergräver skattesystemens legitimitet och skadar
förtroendet för det offentliga.
Uppsatsen behandlar falska... (More)
Det nuvarande skattesystemet som gäller grundas på förtroende och bygger
på att de uppgifter som lämnas till Skatteverket och som ska ligga till grund
för inkomstbeskattning är riktiga. Ett sådant tillitsbaserat system är emellertid
föremål för missbruk vilket under senare år gjort sig gällande i högre grad.
Det har skett en negativ utvecklingsriktning där i synnerhet aktiebolag
används som ett brottsligt instrument i syfte att redovisa falska
individuppgifter till Skatteverket som sedermera leder till utnyttjande av
välfärdssystemen och kreditinstitut. Missbruk av falska individuppgifter kan
utgöra ett led som på sikt undergräver skattesystemens legitimitet och skadar
förtroendet för det offentliga.
Uppsatsen behandlar falska individuppgifter som redovisas i
arbetsgivardeklarationer och det efterföljande missbruket av
välfärdssystemen och kreditinstitut.
Framställningen avser att redogöra för rättsläget beträffande falska
individuppgifter idag, hur rättsområdet har varit utformat samt en
framtidsutblick som närmare behandlar vilka eventuella förbättringar som
avser att implementeras i syfte att förebygga eller förhindra missbruket av
skattesystemet.
En slutsats som följer av analysen är att det föreligger brister i
ändamålsenligheten hos den nuvarande regleringen av olika skäl. En annan
slutsats är att de föreslagna lagändringarna endast kan medföra marginella
förbättringar för att motverka missbruket av skattesystemet genom
redovisning av falska individuppgifter i arbetsgivardeklarationen.
I anledning av det ovannämnda presenteras i avhandlingens avslutande del
rättsligt tänkbara lösningar om hur lagen borde vara utformad. (Less)
Abstract
The tax system that is in force is predominantly based on trust and relies
heavily on the correctness of the information that is provided to the Swedish
Tax Agency regarding income taxation. A trust-based system is however
subject to abuse which in recent years also has become more pronounced.
There has been a downward trend, particularly involving limited companies
where they are utilized as crime instruments for the purpose of reporting false
individual information to the Swedish Tax Agency. The misuse of false
individual information contributes to the exploitation of welfare systems and
banking institutions that progressively undermines the legitimacy of the tax
system and diminishes public trust.
This essay aims to offer an... (More)
The tax system that is in force is predominantly based on trust and relies
heavily on the correctness of the information that is provided to the Swedish
Tax Agency regarding income taxation. A trust-based system is however
subject to abuse which in recent years also has become more pronounced.
There has been a downward trend, particularly involving limited companies
where they are utilized as crime instruments for the purpose of reporting false
individual information to the Swedish Tax Agency. The misuse of false
individual information contributes to the exploitation of welfare systems and
banking institutions that progressively undermines the legitimacy of the tax
system and diminishes public trust.
This essay aims to offer an in-depth examination of false individual
information and the subsequent exploitation of the welfare system and
banking institutions.
The objective of this presentation is to provide a more detailed analysis of the
current legal position regarding false individual information, tracing the legal
position that no longer is in force and an examination consisting of a future
perspective that explores potential improvements expected to be enforced in
order to prevent or reduce the misuse of the tax system.
A conclusion based on the analysis is that there are flaws in the suitability of
the current legislation for various reasons. Another conclusion is that the
expected legislative changes may only contribute to marginal improvements
as a means to counteract the exploitation of the tax system through reporting
false individual information to the Swedish Tax Agency.
Considering the conclusions, the last section of the penultimate chapter
presents potential legal solutions in terms of how the legislation should be
developed. (Less)
Please use this url to cite or link to this publication:
author
Qerimaj, Arben LU
supervisor
organization
course
LAGF03 20232
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, falska individuppgifter, arbetsgivardeklaration
language
Swedish
id
9142728
date added to LUP
2024-02-02 12:26:51
date last changed
2024-02-02 12:26:51
@misc{9142728,
  abstract     = {{The tax system that is in force is predominantly based on trust and relies
heavily on the correctness of the information that is provided to the Swedish
Tax Agency regarding income taxation. A trust-based system is however
subject to abuse which in recent years also has become more pronounced.
There has been a downward trend, particularly involving limited companies
where they are utilized as crime instruments for the purpose of reporting false
individual information to the Swedish Tax Agency. The misuse of false
individual information contributes to the exploitation of welfare systems and
banking institutions that progressively undermines the legitimacy of the tax
system and diminishes public trust.
This essay aims to offer an in-depth examination of false individual
information and the subsequent exploitation of the welfare system and
banking institutions.
The objective of this presentation is to provide a more detailed analysis of the
current legal position regarding false individual information, tracing the legal
position that no longer is in force and an examination consisting of a future
perspective that explores potential improvements expected to be enforced in
order to prevent or reduce the misuse of the tax system.
A conclusion based on the analysis is that there are flaws in the suitability of
the current legislation for various reasons. Another conclusion is that the
expected legislative changes may only contribute to marginal improvements
as a means to counteract the exploitation of the tax system through reporting
false individual information to the Swedish Tax Agency.
Considering the conclusions, the last section of the penultimate chapter
presents potential legal solutions in terms of how the legislation should be
developed.}},
  author       = {{Qerimaj, Arben}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Falska individuppgifter – ett led till en falsk taxerad inkomst}},
  year         = {{2023}},
}