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Brott lönar sig - för staten? Inkomstbeskattning av prostitution och narkotikahandel

Zanton, Lisa LU (2025) LAGF03 20251
Department of Law
Faculty of Law
Abstract
The purpose of this essay is to analyze and investigate the taxation of illegal activities with a focus on drug trafficking and prostitution. In Sweden, there is no explicit legal rule exempting criminal income from taxation, which means that case law is crucial in determining whether and how such activities should be taxed. Judicial practice, particularly regarding drug trafficking, has shown inconsistencies, leading to different outcomes in seemingly similar cases. This creates a problem of legal boundaries, where minor factors can become crucial for the outcome. Therefore, this essay seeks to identity the key factors that influence courts decisions on whether income from drug trafficking should be subject to taxation.
In contrast to... (More)
The purpose of this essay is to analyze and investigate the taxation of illegal activities with a focus on drug trafficking and prostitution. In Sweden, there is no explicit legal rule exempting criminal income from taxation, which means that case law is crucial in determining whether and how such activities should be taxed. Judicial practice, particularly regarding drug trafficking, has shown inconsistencies, leading to different outcomes in seemingly similar cases. This creates a problem of legal boundaries, where minor factors can become crucial for the outcome. Therefore, this essay seeks to identity the key factors that influence courts decisions on whether income from drug trafficking should be subject to taxation.
In contrast to drug trafficking, the courts have taken a clear stance on the taxation of prostitution, confirming that such income is subject for taxation. De-spite this, the subject remains controversial and has sparked significant public debate. The principle that prostitution is taxable was established in a 1982 court ruling, which continues to be mentioned in legal practice. This essay addresses both the legal dimension through analysis of case law and the moral dimension, by presenting the criticism directed at the taxation of prostitution. The criticism primarily concerns the vulnerable position of individuals involved in prostitution and how taxation may hinder their possibility to leave prostitution.
The essay concludes with an analysis focusing on the relationship between the taxation of drug trafficking and prostitution, highlighting both similarities and differences. One similarity is the fact that prostitution can be seen as an activity entirely based on criminal conduct, which in certain cases may justify ex-emption from taxation, similar to drug trafficking. The discussion also high-lights that prostitution, unlike drug trafficking, involves exploitation and raises moral issues. The essay ends with a discussion on the potential introduction of a future tax exemption for prostitution. The conclusion is that an exemption may be justified, but support measures should be implemented until a legislative change take place. (Less)
Abstract (Swedish)
Syftet med denna uppsats är att analysera och utreda beskattning av illegal verksamhet med fokus på narkotikahandel och prostitution. I Sverige har vi ingen uttrycklig lagreglering som undantar brottslig verksamhet skatteplikt, det innebär att praxis är vägledande för om och hur en sådan verksamhet ska beskattas. Praxis på området, särskilt gällande narkotikahandel, har visat en del otydligheter och motsägelser. Det har gett upphov till olika utfall trots till synes likartade omständigheter. I förlängningen skapar detta ett gränsdragningsproblem där små faktorer blir avgörande för utfallet. Uppsatsen syftar till att identifiera dessa avgörande faktorer i domstolarnas bedömning huruvida beskattning av narkotikahandel ska ske eller inte.
... (More)
Syftet med denna uppsats är att analysera och utreda beskattning av illegal verksamhet med fokus på narkotikahandel och prostitution. I Sverige har vi ingen uttrycklig lagreglering som undantar brottslig verksamhet skatteplikt, det innebär att praxis är vägledande för om och hur en sådan verksamhet ska beskattas. Praxis på området, särskilt gällande narkotikahandel, har visat en del otydligheter och motsägelser. Det har gett upphov till olika utfall trots till synes likartade omständigheter. I förlängningen skapar detta ett gränsdragningsproblem där små faktorer blir avgörande för utfallet. Uppsatsen syftar till att identifiera dessa avgörande faktorer i domstolarnas bedömning huruvida beskattning av narkotikahandel ska ske eller inte.
Till skillnad från narkotikahandel har domstolarna gällande prostitution gjort tydliga ställningstaganden om att verksamheten ska beskattas. Trots det är ämnet fortsatt kontroversiellt och har väckt omfattande debatt. Att prostitution ska beskattas slogs fast i ett rättsfall från år 1982, vars avgörande fortfarande hänvisas till i praxis. Uppsatsen behandlar dels den juridiska delen av beskattningen genom analys av rättsfall, dels den moraliska aspekten genom att lyfta den kritik som framförts mot beskattning av prostitution. Kritiken rör främst den utsatta position den prostituerade befinner sig i, och hur beskattning kan försvåra möjligheterna att lämna verksamheten.
Uppsatsen avslutas med en analys med fokus på förhållandet mellan beskattning av narkotikahandel respektive prostitution. Där lyfts likheter och skillnader mellan dem båda. Likheterna består i hur prostitution kan betraktas som en verksamhet som helt bygger på brott, vilket i vissa fall kan motivera undantag från beskattning, likt narkotikahandel. I diskussionen framförs att prostitution, till skillnad från narkotikahandel, innebär exploatering och att det möter etiska problem. Uppsatsen rundas av med en diskussion om möjligheten att i framtiden införa ett undantag från skatteplikt för prostitution. Slutsatsen landar i att det kan vara motiverat, men att det finns flera stödinsatser att införa tills dess att en sådan lagändring är på plats. (Less)
Please use this url to cite or link to this publication:
author
Zanton, Lisa LU
supervisor
organization
course
LAGF03 20251
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Prostitution, Narkotikahandel, Illegal verksamhet
language
Swedish
id
9190021
date added to LUP
2025-06-23 13:40:27
date last changed
2025-06-23 13:40:27
@misc{9190021,
  abstract     = {{The purpose of this essay is to analyze and investigate the taxation of illegal activities with a focus on drug trafficking and prostitution. In Sweden, there is no explicit legal rule exempting criminal income from taxation, which means that case law is crucial in determining whether and how such activities should be taxed. Judicial practice, particularly regarding drug trafficking, has shown inconsistencies, leading to different outcomes in seemingly similar cases. This creates a problem of legal boundaries, where minor factors can become crucial for the outcome. Therefore, this essay seeks to identity the key factors that influence courts decisions on whether income from drug trafficking should be subject to taxation.
In contrast to drug trafficking, the courts have taken a clear stance on the taxation of prostitution, confirming that such income is subject for taxation. De-spite this, the subject remains controversial and has sparked significant public debate. The principle that prostitution is taxable was established in a 1982 court ruling, which continues to be mentioned in legal practice. This essay addresses both the legal dimension through analysis of case law and the moral dimension, by presenting the criticism directed at the taxation of prostitution. The criticism primarily concerns the vulnerable position of individuals involved in prostitution and how taxation may hinder their possibility to leave prostitution. 
The essay concludes with an analysis focusing on the relationship between the taxation of drug trafficking and prostitution, highlighting both similarities and differences. One similarity is the fact that prostitution can be seen as an activity entirely based on criminal conduct, which in certain cases may justify ex-emption from taxation, similar to drug trafficking. The discussion also high-lights that prostitution, unlike drug trafficking, involves exploitation and raises moral issues. The essay ends with a discussion on the potential introduction of a future tax exemption for prostitution. The conclusion is that an exemption may be justified, but support measures should be implemented until a legislative change take place.}},
  author       = {{Zanton, Lisa}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Brott lönar sig - för staten? Inkomstbeskattning av prostitution och narkotikahandel}},
  year         = {{2025}},
}