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Illegala inkomster och det svenska skattesystemet: En analys av rättsliga utmaningar och principkonflikter vid beskattning av illegala inkomster

Berglund, Lovisa LU (2024) LAGF03 20242
Department of Law
Faculty of Law
Abstract (Swedish)
Uppsatsen har analyserat beskattning av inkomster från illegala verksamheter i förhållande till rättsliga principer. Rättspraxis visar att inkomster från verk-samheter med illegala inslag kan beskattas utifrån neutralitetsprincipen och likformighetsprincipen, där alla inkomster oavsett ursprung ska beskattas. Rättspraxis på området är dock inte entydig då domstolen i andra avgöranden har kommit till slutsatsen att brottslig verksamhet som huvudregel inte är skat-tepliktig, med undantag för om den ingår som ett led i en legal verksamhet. Eftersom praxis inte ger ett tydligt svar på hur inkomster från illegala verk-samheter ska hanteras i ett skatterättsligt sammanhang kan detta skapa rättso-säkerhet och risk för subjektiva bedömningar.
... (More)
Uppsatsen har analyserat beskattning av inkomster från illegala verksamheter i förhållande till rättsliga principer. Rättspraxis visar att inkomster från verk-samheter med illegala inslag kan beskattas utifrån neutralitetsprincipen och likformighetsprincipen, där alla inkomster oavsett ursprung ska beskattas. Rättspraxis på området är dock inte entydig då domstolen i andra avgöranden har kommit till slutsatsen att brottslig verksamhet som huvudregel inte är skat-tepliktig, med undantag för om den ingår som ett led i en legal verksamhet. Eftersom praxis inte ger ett tydligt svar på hur inkomster från illegala verk-samheter ska hanteras i ett skatterättsligt sammanhang kan detta skapa rättso-säkerhet och risk för subjektiva bedömningar.
Uppsatsen belyser vidare problematiken kring beskattning av inkomster från illegala verksamheter utifrån legalitetsprincipens synvinkel, som kräver att lagar bl.a. är tydliga och förutsebara för samhällsmedborgarna. Inkomstskatte-lagen som är den tillämpliga lagen, reglerar inte frågan huruvida inkomst från illegal verksamhet ska beskattas, inte heller lagens förarbeten. Detta resultera i sin tur att beskattningen bygger på tolkningar och praxis snarare än uttryckliga lagregler.
I uppsatsen diskuteras även svårigheterna med krav på uppgiftslämning till Skatteverket vid illegal verksamhet, eftersom detta kan leda till att personen avslöjar brottslig verksamhet som sedan kan användas emot honom i ett straffrättsligt förfarande. Även om beskattningen skapar rättsliga utmaningar, är det viktigt att belysa de argument som också talar för att inkomsterna ska beskattas. I denna aspekt kan man bl.a. framhålla att undanta illegala inkoms-ter från beskattning kan leda till att skattesystemet belönar olagliga aktiviteter i stället för att skapa rättvisa i samhället. I analysdelen framförs argument för och emot beskattning av illegal verksamhet med bakgrund i utredningen. Slut-satsen finner att det finns ett behov av tydligare lagregler och domstolsavgö-randen för hur inkomster från illegal verksamhet ska hanteras i ett skatterätts-ligt sammanhang. Därför föreslås en utredning som syftar till att skapa en mer förutsebar och enhetlig reglering kring ämnet. (Less)
Abstract
The essay has analyzed the taxation of income from illegal activities in relation to legal principles. Case law demonstrates that income from activities with illegal elements can be taxed based on the principles of neutrality and equality, where all income, regardless of origin, should be subject to taxation. Howev-er, case law in this area is not consistent, as courts in other rulings have con-cluded that criminal activities are generally not taxable, except when they form part of a legitimate business. Since case law does not provide a clear answer on how income from illegal activities should be handled in a tax law context, this can lead to legal uncertainty and the risk of subjective judgments.
The essay further highlights the issues... (More)
The essay has analyzed the taxation of income from illegal activities in relation to legal principles. Case law demonstrates that income from activities with illegal elements can be taxed based on the principles of neutrality and equality, where all income, regardless of origin, should be subject to taxation. Howev-er, case law in this area is not consistent, as courts in other rulings have con-cluded that criminal activities are generally not taxable, except when they form part of a legitimate business. Since case law does not provide a clear answer on how income from illegal activities should be handled in a tax law context, this can lead to legal uncertainty and the risk of subjective judgments.
The essay further highlights the issues surrounding the taxation of income from illegal activities from the perspective of the principle of legality, which requires that laws, among other things, are clear and predictable for citizens. The income tax act, which is the applicable law, does not regulate whether income from illegal activities should be taxed, nor does its legislative history provide guidance. As a result, taxation in such cases relies on interpretations and case law rather than explicit legal provisions.
The essay also discusses the difficulties associated with the requirement to provide information to the Swedish Tax Agency in cases of illegal activities, as this could lead to the individual disclosing criminal activities that may later be used against them in criminal proceedings. Although taxation presents legal challenges, it is important to highlight the arguments supporting the taxation of such income. One key point is that exempting illegal income from taxation could result in a tax system that rewards unlawful activities instead of create justice in society. The analysis section presents arguments both for and against the taxation of illegal activities, based on the investigation. The conclu-sion finds that there is a need for clearer legal provisions and court rulings regarding the treatment of income from illegal activities in a tax law context. Therefore, a proposal is made for an inquiry aimed at creating a more predict-able and uniform regulation on the subject. (Less)
Please use this url to cite or link to this publication:
author
Berglund, Lovisa LU
supervisor
organization
course
LAGF03 20242
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, illegala verksamheter, legalitetsprincipen, rättssäkerhet
language
Swedish
id
9179967
date added to LUP
2025-03-20 13:52:18
date last changed
2025-03-20 13:52:18
@misc{9179967,
  abstract     = {{The essay has analyzed the taxation of income from illegal activities in relation to legal principles. Case law demonstrates that income from activities with illegal elements can be taxed based on the principles of neutrality and equality, where all income, regardless of origin, should be subject to taxation. Howev-er, case law in this area is not consistent, as courts in other rulings have con-cluded that criminal activities are generally not taxable, except when they form part of a legitimate business. Since case law does not provide a clear answer on how income from illegal activities should be handled in a tax law context, this can lead to legal uncertainty and the risk of subjective judgments. 
The essay further highlights the issues surrounding the taxation of income from illegal activities from the perspective of the principle of legality, which requires that laws, among other things, are clear and predictable for citizens. The income tax act, which is the applicable law, does not regulate whether income from illegal activities should be taxed, nor does its legislative history provide guidance. As a result, taxation in such cases relies on interpretations and case law rather than explicit legal provisions. 
The essay also discusses the difficulties associated with the requirement to provide information to the Swedish Tax Agency in cases of illegal activities, as this could lead to the individual disclosing criminal activities that may later be used against them in criminal proceedings. Although taxation presents legal challenges, it is important to highlight the arguments supporting the taxation of such income. One key point is that exempting illegal income from taxation could result in a tax system that rewards unlawful activities instead of create justice in society. The analysis section presents arguments both for and against the taxation of illegal activities, based on the investigation. The conclu-sion finds that there is a need for clearer legal provisions and court rulings regarding the treatment of income from illegal activities in a tax law context. Therefore, a proposal is made for an inquiry aimed at creating a more predict-able and uniform regulation on the subject.}},
  author       = {{Berglund, Lovisa}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Illegala inkomster och det svenska skattesystemet: En analys av rättsliga utmaningar och principkonflikter vid beskattning av illegala inkomster}},
  year         = {{2024}},
}