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The taxpayer’s intentions: Subjective prerequisites in tax law Cover

The taxpayer’s intentions: Subjective prerequisites in tax law

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Robert Påhlsson  
Open Access
|Nov 2017

Authors

Robert Påhlsson

robert.pahlsson@law.gu.se

School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden
DOI: https://doi.org/10.1515/ntaxj-2017-0009 | Journal eISSN: 2246-1809
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Language: English
Page range: 121 - 134
Submitted on: Sep 14, 2017
Accepted on: Oct 15, 2017
Published on: Nov 27, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Income tax,
Swedish income tax,
legislative technique,
subjectivity,
subjective prerequisites
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Robert Påhlsson, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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