The Entrepreneur and the Making of Tax Laws – A Swedish Experience of the EU law: Second edition concerns fiscal sociology aspects on the making of tax laws. It’s a new branch within the field of fiscal sociology concerning certain aspects on the making of tax laws (first presented in this book’s first edition). It forms a bridge between fiscal sociology aspects in the broader sense, i.e. regarding aspects of economics and sociology on fiscal sociology.
The book consists of five parts, A-E:
– Part A concerns systematic questions on the making of tax laws from the perspective of the entrepreneur and how the legislator’s intentions of taxation are conveyed by the texts;
– Part B concerns communication distortions mainly due to poor texts, with focus set on the use of the concept tax liable in the Swedish Value Added Tax Act 1994 in some instances where the EU’s VAT Directive (2006/112/EC) instead contains the concept taxable person; and
– Part C is about consequences thereof for the entrepreneur mainly concerning charges of tax surcharge and tax fraud.
– There’s also an Epilogue tying together parts A-C.
– Parts A-C are the basis of the book. In this second edition there are also parts D and E which refer on several occasions to parts A-C, where Part D mainly refers to Part B.
– Part D adds linguistics and pedagogy aspects on the subject of the making of tax laws by putting it into a context of the use of language in law in general. Thus, Part D sets the focus more on the language issue itself than on imperfections in the system which is supposed to convey the legislator’s intentions with tax rules.
– Part E contains some suggestions on research about fiscal sociology in the initially mentioned broader senses that might be influenced by the experiences from parts A-D.
Parts A-C, can be read separately with regard of their various mentioned themes. Before reading parts D and E the author advise reading at least Part B and the Epilogue to parts A-C.
Published 2015-10-16, 236 pages.