Bristande reciprocitet i anledning av forskningsbidrag
Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK. The universities are equally financed by the government and private contributors.The tax laws concerning these contributions are somewhat unclear, and this can generate problems. The two important questions that can arise are if the contribution is deductible, and if the receiver has to declare the income in his taxation. The essay focuses on the situations where the contribution is deductible for the giver and tax free for the receiver, i.e. when there is a lack of reciprocity in the taxation. This generates a lack of tax income for the government, and can lead to tax planning