GUPEA >
School of Business, Economics and Law / Handelshögskolan >
Department of Law / Juridiska institutionen >
Doctoral Theses / Doktorsavhandlingar Juridiska institutionen >

Det civilrättsliga i svensk inkomstskatterätt


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/66302

Files in This Item:

File Description SizeFormat
gupea_2077_66302_1.pdfThesis4082KbAdobe PDF
View/Open
gupea_2077_66302_2.pdf168KbAdobe PDF
View/Open
Title: Det civilrättsliga i svensk inkomstskatterätt
Authors: Emblad, Patrik
E-mail: patrik.emblad@law.gu.se
Issue Date: 16-Sep-2020
University: Göteborgs universitet. Handelshögskolan
Institution: Department of Law ; Juridiska institutionen
Date of Defence: 2020-10-09
Disputation: Fredagen den 9 oktober 2020, kl. 10:00 i Europa-salen, Wallenberg Konferenscentrum, Medicinaregatan 20 A, Göteborg
Degree: Doctor of Laws
Publication type: Doctoral thesis
Series/Report no.: Juridiska institutionens skriftserie
034
Keywords: skatterätt
tax law
civilrätt
private law
pragmatism
substantialism
funktionalism
functionalism
rättsteori
allmän rättslära
legal theory
diskursteori
discourse theory
rättsliga begrepp
immanent kritik
immanent critique
Abstract: The relationship between tax law and private law has been discussed extensively in the legal sources of Swedish income taxation. However, what is meant by private law has not been elaborated or problematized to any greater extent. The legal sources of Swedish income taxation seem to presuppose private law as something given; an external entity that tax law relates to. In this thesis I set out to critically analyze this premise by using discourse theory and immanent critique. When doing this I de... more
ISBN: 978-91-87869-22-8
978-91-87869-24-2
URI: http://hdl.handle.net/2077/66302
Appears in Collections:Doctoral Theses from University of Gothenburg / Doktorsavhandlingar från Göteborgs universitet
Doctoral Theses / Doktorsavhandlingar Juridiska institutionen

 

 

© Göteborgs universitet 2011