Tax Administration and Tax Procedure
7.5 ECTS credits
The course focuses on lectures and roleplay on administrative and procedural issues including questions of party capacity and liability as well as questions regarding the investigation of taxation cases. Also treated are the contents of various taxation decisions, the sanction system, and different kinds of legal remedies are addressed, as well as questions concerning respite and execution. In addition, issues concerning methodology and psychology pertaining to the taxation process are discussed as are the professional roles of a tax consultant and a tax agency official. Students partake in a role-play that opens with an exchange of letters in which the students act in the roles of tax officials, tax consultants, witnesses and tax payers. A fictive exchange of letters between the Swedish Tax Agency and a tax payer is concluded with a court proceeding. Participation is mandatory. A written PM is part of course assessment.
Progressive specialisation: A1N (has only first‐cycle course/s as entry requirements)
Education level: Master's level
Admission requirements: Upper Secondary Swedish course 3 or B or Swedish as a Second Language course3 or B and English course6 or A or equivalent. The course is open to students on the Master's programme in Tax Law (60 ECTS credits). Other applicants may be admitted at the discretion of the examiner.
Selection is usually based on your grade point average from upper secondary school or the number of credit points from previous university studies, or both.
This course is included in the following programme
- Master´s Degree Programme (one year) in Tax Law (studied during year 1)