Swedish (Tax) Constitutionalism. Through the Lens of Equality and Fairness


  • Åsa Gunnarsson Umeå University
  • Yvette Lind BI Norwegian Business School.


political constitution, tax system, tax principles, taxpayer rights, tax justice


Like any other country, Sweden has constitutional rules that affect the tax system. According to the authors, said constitutional norms focus on a certain tradition that must be evaluated on the basis of a new understanding of the function of tax constitutional law, and the formal and legal aspects of the constitution must be studied in the context of the political and economic objectives of these regulations. For the authors, this approach is particularly important since modern tax systems seem to increase the structural problems of fair and sustainable taxation. Likewise, they emphasize the relevance of human rights to frame tax policies and how they can serve as a bridge between tax policies and issues related to social and economic justice.

Author Biographies

Åsa Gunnarsson, Umeå University

Åsa Gunnarsson is professor of law at Umeå University. She has devoted herself to research with a problem-oriented legal theory and gender studies orientation within, above all, tax and social law.


Yvette Lind, BI Norwegian Business School.

Professor of Law at the Department of Law and Governance in addition to being a Member of the Centre or Business History at BI Norwegian Business School. She main expertise concerns taxation and fiscal policy, but I also research and teach in other areas of law, such as comparative law, EU law, state aid law, social insurance law, and constitutional law.



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How to Cite

Gunnarsson, Åsa ., & Lind, Y. . (2023). Swedish (Tax) Constitutionalism. Through the Lens of Equality and Fairness. Review of International and European Economic Law, 2(3). Retrieved from https://rieel.com/index.php/rieel/article/view/51