<abstract xmlns="http://www.w3.org/1999/xhtml"> This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.Tax evasion is sometimes an intended, and other times an unintended response to taxation.Willful tax evasion is more likely to occur if consensus regarding fairness and equality of the tax-code is lacking. Tax evasion is an integral part of the “underground economy”, or more formally, the Non-Observed Economy (NOE).Measuring the size and scope of the NOE in general, and tax evasion in particular, is a difficult task.We compare results from three methods for estimating the size of the Gross Domestic Product (GDP): the production approach, the expenditure approach, and the income approach. The results of applying these three methods should, in principle, be identical, but they are not. We use the difference, guided by historical facts and anecdotes, to give an idea of the magnitude of tax evasion during the 20th century.We suggest that the construction of the tax system to serve special interest groups may have disrupted the social, judicial, political and economic balance of the Icelandic “project”.</abstract>

Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present

<abstract xmlns="http://www.w3.org/1999/xhtml"> The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.</abstract>

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

<abstract xmlns="http://www.w3.org/1999/xhtml"> This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were informed about businesses’ lack of value-added tax (VAT) registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration.</abstract>

Associate Professor, PhD, Department of Organization, Copenhagen Business School

Associate Professor, PhD, Law Department, Copenhagen Business School

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Taxation of Partnerships - Legal general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus

<abstract xmlns="http://www.w3.org/1999/xhtml"> From an economic perspective a partnership is an odd construction. Generally, an economist will distinguish between physical persons and companies. However, partnerships are a combination of a person and a company. This report will attempt to give an overview of how the taxation of partnerships affects the organization of businesses and the role played by partnerships in the business structure in the Nordic countries.The Economic General Report is based on the Economic National Reports from Denmark, Sweden, Norway, and Iceland. This report will include relevant information from the four reports. It is not an exhaustive study of the effects of the tax treatment of partnerships. However, it will examine how taxation of partnerships changes the incentive to choose a certain form of organization and it will give an illustration on how the different tax rules in the Nordic countries work. Particularly, it seeks to identify asymmetries in the taxation of different types of company structures, and the role of partnerships in the business structure.</abstract>

Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus

<abstract xmlns="http://www.w3.org/1999/xhtml"> This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well.The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.</abstract>

Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

<abstract xmlns="http://www.w3.org/1999/xhtml"> This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.</abstract>

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

<abstract xmlns="http://www.w3.org/1999/xhtml"> This section contains three book reviews. First the book Swedish Taxation, Development since 1862 is reviewed. This volume comprises six studies that examine the development of Swedish taxation from 1862 to 2013, and will likely be of great value in future Nordic tax research because of its comprehensiveness. The second review is about a book written in Swedish:Momsfri sjukvård (The VAT exemption for health care). This volume discusses a topical issue and presents convincing recommendations for changes in the Swedish VAT legislation. Finally, the Danish book International Skatteret, i et dansk perspektiv (International Tax Law, in a Danish perspective) is presented as highly recommended literature for students and practitioners in the field of international tax law. This volume discusses and illustrates general matters in international tax law, as well as specific matters relevant for Danish international tax law.</abstract>

Book Reviews 2015

Nordic News

AHEAD OF PRINT

Volume 2023 (2023): Issue 1 (December 2023)

Volume 2022 (2022): Issue 1 (December 2022)

Volume 2021 (2021): Issue 1 (October 2021)

Volume 2020 (2020): Issue 1 (January 2020)

Volume 2019 (2019): Issue 1 (January 2019)

Volume 2018 (2018): Issue 1 (January 2018)

Volume 2017 (2017): Issue 1 (January 2017)

Volume 2016 (2016): Issue 2 (November 2016)

Volume 2016 (2016): Issue 1 (May 2016)

Volume 2015 (2015): Issue 2 (December 2015)

Volume 2015 (2015): Issue 1 (September 2015)

Volume 2014 (2014): Issue 2 (November 2014)

Volume 2014 (2014): Issue 1 (May 2014)

Nordic Tax Journal

Call for Papers: Special Issue and Symposium of the Nordic Tax Journal: Taxing Dividends in the Nordics: Challenges and Opportunities Guest Editors: Jarkko Harju (Tampere University) and Yvette Lind (BI Norwegian Business School)  The winner of the 2023 Nordic Tax Council´s Article Prize can be found here.  Nordic Tax Journal is a peer reviewed, open access journal that publishes original, scholarly works on all aspects of taxation. It aims to promote contemporary research of tax-related issues, from both legal and economic perspectives, and to provide a platform for academics, researchers, practitioners, administrators, judges and policy makers to enhance their understanding and knowledge of taxation in the Nordic region. Although we appreciate a Nordic angle in manuscripts, it is not a requirement.  Nordic Tax Journal is published by the Nordic Tax Research Council, a resource for academics, tax officials, practitioners and policymakers pursuing high quality tax research throughout the Nordic region.  The articles in Nordic Tax Journal are published continuously throughout the year. It is abstracted and indexed in numerous relevant services (listed under the "Abstracting &amp; Indexing" tab), and ranked among the top law/economic journals in the Nordic region. The journal does not have article processing charges (APCs) or article submission charges.  Contributors are encouraged to submit their manuscripts to Nordic Tax Journal through its electronic submission system Editorial Manager.  The Nordic Tax Research Council's ARTICLE PRIZE €3.000The Nordic Tax Research Council's Article Prize is awarded yearly to the author of an article published in Nordic Tax Journal (NTaxJ).As from 2019 a prize of 3.000 EUR is awarded at the Council's annual spring seminar, by the Council Chair and the Editor-in-Chief of Nordic Tax Journal. The assessment criteria for the Article Prize are the same as for publication in Nordic Tax Journal: high quality research on taxation relevant to the Nordic countries. Authors can apply to enter the contest when submitting a manuscript to NTaxJ.  Nordic Tax Journal is ranked on the following Nordic academic lists:   Top rankDanish Ministry of Higher Education and Science (Page 185)   Scientific Level 1Norwegian Social Science Data Services   Level 1Publication Forum Federation of Finnish Learned Societies Visit our FacebookVisit our Twitter  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Target group   academics, researchers, practitioners, administrators, judges and policy makers interested in the taxation systems in the Nordic region 