Objektivitetsprincipens betydelse för Skatteverkets myndighetsutövning

Detta är en Uppsats för yrkesexamina på avancerad nivå från Lunds universitet/Juridiska institutionen

Sammanfattning: In Sweden, the Tax Agency is responsible for the verification of tax declarations to ensure that everyone pays the right amount of tax. In order to ensure that the taxpayers pays the correct amount of tax, the Tax Agency uses a number of control methods, with the most common method being the taxpayer's declaration. The purpose of this thesis is to explore the control methods used by the Swedish Tax Agency and the principles which the Swedish needs to observe when conducting its authority through these control methods. The thesis aims to focus mainly on the principle of objectivity, the obligations that follows with this principle and to what extent the Swedish Tax Agency needs to observe this principle. The principle of objectivity is set forth in 1:9 RF and demands that public authorities and courts must be objective and impartial. This thesis compares the requirements of objectivity in investigations and tax examinations and notes that objectivity is regulated to a greater extent at criminal investigations than tax investigations. However, it can be seen as a natural consequence since the tax investigations are not conducted at the suspected crime and the results does not always raise suspicion of crime violations. The thesis notes that the principle of objectivity for the Swedish Tax authority is defined as unconditional, in which the components factual, non misleading, and impartiality is included. Total unprejudice for the tax official can never be fully achieved, no matter how professional the the tax official is in his role. This is because the tax official can never stand outside of their context and study the situation in an objective way. Instead, this thesis stated that the Tax Agency should promote awareness among the staff about their condition and experience and the pursuit to relate in accordance with the requirement of unprejudice.

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