The taxpayer’s intentions: Subjective prerequisites in tax law

Categoría del artículo: Article

Publicado en línea: 27 nov 2017

Páginas: 121 - 134

Recibido: 14 sept 2017

Aceptado: 15 oct 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0009

Palabras clave

Income tax, Swedish income tax, legislative technique, subjectivity, subjective prerequisites

© 2017 R. Påhlsson

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.