鈥淯nderstanding tax law is key to buliding trust鈥�
Associate Professor Henrik Skar at the Faculty of Law believes that increased knowledge of tax law can contribute to a better legal framework and greater trust in society. Recently, the University of Bergen (UiB) hosted Europe鈥檚 largest congress for tax law scholars.
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The EATLP Conference (The European Association of Tax Law Professors) brought together academics from across Europe in the field of tax law. This was the first time the conference had been held in Norway.
The driving force at UiB has been Associate Professor and tax law expert 听at the Faculty of Law.
鈥淔or the academic community in Bergen, it was a great opportunity to showcase the university and the city, and to put ourselves on the international map. Such a congress can bring significant benefits, both in terms of exchange students and strengthening research networks,鈥� says Skar.
The conference was organized in close cooperation with the Norwegian School of Economics (NHH), which is also closely involved in building up the tax law research environment.
鈥淲e hold regular research group meetings and collaborate with both legal scholars and economists from NHH. It鈥檚 a small field on its own, so we need to build bridges between institutions to create strong research communities,鈥� Skar emphasizes.
A neutral perspective
The debate around, for example, the wealth tax in Norway has traditionally been highly polarized. Skar believes that academia has an important role to play in offering a neutral perspective on legal frameworks that can be problematic in practice.
鈥淲e try to unravel how the rules can be understood from a neutral standpoint. Tax law research is important for contributing to the improvement of the legal framework. Our aim is to provide courts and taxpayers with analyses that go beyond individual cases and instead highlight broader connections,鈥� says Skar.
Before 2020,several of Norway鈥檚 leading figures in tax law retired. The field has since faced challenges with limited recruitment and many professionals moving to the private sector.听
At the same time, Henrik Skar and Postdoctoral Fellow at UiB received support from the Norwegian Tax Administration to launch a major initiative in tax law.
At its core, the research seeks to understand a complex legal framework that involves difficult boundary issues.
鈥淔or example, this could involve cases where businesses want deductions for expenses, but the law requires that the expenses be sufficiently linked to income. In academia, we can examine the conditions and offer greater insight into what guides these boundaries when courts and taxpayers encounter such questions,鈥� Skar explains.
Aiming to grow the student base
In neighboring Sweden, a strong academic tax law environment has been built over time.
Henrik Skar believes there is potential to increase student interest in the field of tax law in Norway as well.
鈥淚 think many students are surprised by what the subject actually entails. They expect to be doing math and calculations, but our goal is to train them in the key legal judgment criteria within tax law.鈥�
Case-based teaching
Tax law education at UiB has become increasingly case-based, where students tackle various real-world legal problems. For instance, they might be asked to assess whether a particular expense is deductible.听
鈥淭his reflects how tax lawyers work in practice. We aim to make all student interaction centered around case discussions and video-based lectures,鈥� says Skar.
鈥淲hy do you think it鈥檚 important for people to learn more about tax and tax law?鈥�
鈥淭ax is the foundation for financing the entire welfare state. For most people, it鈥檚 the largest single expense they have. When writing academic articles, we usually address those who already know a lot. But if the general population understand the tax rules and the reasoning behind them, it is easier to build acceptance and trust. It's very damaging to a state if people don鈥檛 perceive the tax system as reasonably fair.鈥�
鈥淚n what way?鈥�
鈥淚t could lead to increased tax evasion or misreporting if trust disappears. Academia can contribute to public education. Personally, I鈥檓 the subject editor for tax law in the Store norske leksikon (Norwegian Encyclopedia).鈥澨�
Skar hopes that UiB will continue to build and strengthen its position in the field of tax law both nationally and internationally.
鈥淚f we can get more people to pursue a PhD and stay in Bergen, it will lead to more tax law research, more teaching opportunities, and more exchange students. Having many researchers working on different aspects of tax law is incredibly valuable,鈥� says Skar.听
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Tax law
- Tax law is a legal field within Norwegian law that deals with the rules governing taxes and duties.
- The most practically important regulations are found in the Tax Act (skatteloven), the Tax Administration Act (skatteforvaltningsloven), the Value Added Tax Act (merverdiavgiftsloven), and specific acts concerning special duties (蝉忙谤补惫驳颈蹿迟别谤).
- From 19鈥�21 June, the University of Bergen hosted Europe鈥檚 largest congress for academic tax law researchers 鈥� the EATLP Congress 2025. This is a conference exclusively for professors, associate professors, PhD candidates, and other researchers.
Source: Store norske leksikon听
