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Att motverka eller gynna sexhandeln - En analys av straffrättens skyddsintressen och skatterättens syften

Pigg, Julia LU (2024) LAGF03 20241
Department of Law
Faculty of Law
Abstract (Swedish)
Med anledning av att Skatteverket uttalat att inkomster från köp av sexuella tjänster ska beskattas hos säljaren syftar denna uppsats till att utreda vilka skyddsintressen som ligger bakom kriminaliseringen bakom brottet köp av sexuell tjänst samt hur de relaterar till skatterättens syften och principer. För en djupare förståelse för skyddsintressenas betydelse inom straffrätten och hur man ska tolka dem granskas litteraturen på området, innan en genomgång av förarbetena utförs. Användningen av skyddsintressen utgör en metod för att kontrollera att det finns grund för kriminalisering. Utifrån förarbetena konstateras att de viktigaste skyddsintressena bakom kriminaliseringen ser ut att vara det allmänna intresset av jämställdhet samt det... (More)
Med anledning av att Skatteverket uttalat att inkomster från köp av sexuella tjänster ska beskattas hos säljaren syftar denna uppsats till att utreda vilka skyddsintressen som ligger bakom kriminaliseringen bakom brottet köp av sexuell tjänst samt hur de relaterar till skatterättens syften och principer. För en djupare förståelse för skyddsintressenas betydelse inom straffrätten och hur man ska tolka dem granskas litteraturen på området, innan en genomgång av förarbetena utförs. Användningen av skyddsintressen utgör en metod för att kontrollera att det finns grund för kriminalisering. Utifrån förarbetena konstateras att de viktigaste skyddsintressena bakom kriminaliseringen ser ut att vara det allmänna intresset av jämställdhet samt det enskilda intresset av att se till att enskilda individer inte lider skada av sexhandeln. Det redogörs även för innebörden av ett urval skatterättsliga principer och syften, däribland det fiskala syftet, likhetsprincipen och proportionalitetsprincipen. Tillsammans med ett genus- och jämställdhetsperspektiv ligger detta sedan till grund för den avslutande diskussionen kring huruvida straffrätten och skatterätten behöver vara samspelta i sexköpsfrågan. I denna analys konkluderar jag att det inte är nödvändigt men dock gynnsamt för lagstiftaren att ta hänsyn till straffrättens skyddsintressen vid regleringen av skatterätten, åtminstone ifall man menar allvar med skyddsintressena. (Less)
Abstract
Due to the fact that the Swedish Tax Agency has stated that the income a person receives from providing sexual services must be taxed, this essay aims to investigate which protective interests warrant a criminalization of the act of purchasing sexual services and how they relate to the purposes and principles of Swedish tax law. A review of the literature in the field is provided in order to ensure a deeper understanding of the meaning and importance of protective interests in Swedish criminal law and how to interpret them, before the examination of the relevant protective interests is carried out. The use of protective interests serve as a method to ensure that a criminalization is wellfounded. Based on the legislative history it is... (More)
Due to the fact that the Swedish Tax Agency has stated that the income a person receives from providing sexual services must be taxed, this essay aims to investigate which protective interests warrant a criminalization of the act of purchasing sexual services and how they relate to the purposes and principles of Swedish tax law. A review of the literature in the field is provided in order to ensure a deeper understanding of the meaning and importance of protective interests in Swedish criminal law and how to interpret them, before the examination of the relevant protective interests is carried out. The use of protective interests serve as a method to ensure that a criminalization is wellfounded. Based on the legislative history it is established that the most important protective interests behind the criminalization appear to be the general interest of gender equality and the individual interest of ensuring individuals do not suffer harm from the sex trade. Furthermore, the meaning of a selection of tax law principles is explained, including the fiscal purpose, the principle of equality and the principle of proportionality. Together with a gender and equality perspective, this then forms the basis for the concluding discussion about whether criminal law and tax law need to correspond with each other concerning the sex trade. In this analysis I conclude that it is not necessary, but nevertheless beneficial for the legislator to take into account the protective interests of criminal law when regulating tax law, at least if the legislator is serious about the protective interests. (Less)
Please use this url to cite or link to this publication:
author
Pigg, Julia LU
supervisor
organization
course
LAGF03 20241
year
type
M2 - Bachelor Degree
subject
keywords
Straffrätt, skatterätt, köp av sexuell tjänst
language
Swedish
id
9153457
date added to LUP
2024-06-26 12:14:17
date last changed
2024-06-26 12:14:17
@misc{9153457,
  abstract     = {{Due to the fact that the Swedish Tax Agency has stated that the income a person receives from providing sexual services must be taxed, this essay aims to investigate which protective interests warrant a criminalization of the act of purchasing sexual services and how they relate to the purposes and principles of Swedish tax law. A review of the literature in the field is provided in order to ensure a deeper understanding of the meaning and importance of protective interests in Swedish criminal law and how to interpret them, before the examination of the relevant protective interests is carried out. The use of protective interests serve as a method to ensure that a criminalization is wellfounded. Based on the legislative history it is established that the most important protective interests behind the criminalization appear to be the general interest of gender equality and the individual interest of ensuring individuals do not suffer harm from the sex trade. Furthermore, the meaning of a selection of tax law principles is explained, including the fiscal purpose, the principle of equality and the principle of proportionality. Together with a gender and equality perspective, this then forms the basis for the concluding discussion about whether criminal law and tax law need to correspond with each other concerning the sex trade. In this analysis I conclude that it is not necessary, but nevertheless beneficial for the legislator to take into account the protective interests of criminal law when regulating tax law, at least if the legislator is serious about the protective interests.}},
  author       = {{Pigg, Julia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Att motverka eller gynna sexhandeln - En analys av straffrättens skyddsintressen och skatterättens syften}},
  year         = {{2024}},
}