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Skatterett. Tidsskrift for skatt og avgift

Skatterett publishes scholarly articles, debate and commentary articles, and book reviews on important issues in tax law and tax policy. The journal is concerned first and foremost with income and property taxes and the most important types of duties, but also publishes discussion of public reports, comments on judgements and opinion pieces. Each volume also contains a survey of all Supreme Court judgements pertaining to taxes, as well as important legal changes and comments on new tax agreements that entered into by Norway.

Skatterett was first published in 1982 and is aimed at lawyers, accountants, economists and tax officers.

Want your article published in Skatterett? Send your manuscript to the editors by email.

The journal practices "double blind" peer review, whereby both reviewer and the author remain anonymous to each other. The final decision regarding publication of the article is made by the Editors-in-Chief. You can read the journal's peer review guidelines here.

The journal is covered by the following indexing and discovery services:
  • Juridika
  • Rettsinfo.no
  • Norart
  • Google Scholar
  • Primo Central Index (Ex Libris) / Oria
  • The Summon Service (ProQuest)
  • Ebsco Discovery Service
  • WorldCat Local (OCLC)
The journal is authorized as a publication channel on level 1 in NSD – Norwegian Centre for Research Data (for Norway and Sweden), in the Danish Ministry of Higher Education and Science’s Authorization list for serials (Denmark), and in Publication Forum (Finland).

All content in this journal is also exported to Portico, a preservation archive that safeguards perpetual access to e-journals, e-books, and digital collections.

Eivind Furuseth, Associate Professor, Department of Law and Governance, BI Norwegian Business School
Benn Folkvord, Professor, Department of Accounting & Law, University of Stavanger; Professor II, Faculty of Law, University of Bergen

Christin Knudsen

Helle Dokken Austvik, Doctoral Research Fellow, Department of Accounting & Law, University of Stavanger
Andreas Bullen, Attorney, Advokatfirmaet Wiersholm
Einar Harboe, Attorney, Harboe & Co; having the right of audience in the Supreme Court
Anders Mikelsen, Associate Professor, Department of Law and Governance, BI Norwegian Business School
Stig Sollund, Director General International Tax, Tax Law Department
Hans Georg Wille, Attorney, Advokatfirmat Hans Georg Wille

Eivind Furuseth: eivind.furuseth@bi.no
Benn Folkvord: benn.folkvord@uis.no

Eivind Furuseth
Handelshøyskolen BI
0442 Oslo
Skatterett is a subscription-based scholarly journal. The journal is green open access. Authors are thereby permitted to archive their article in an open institutional archive, or on their own or their employer’s website. Archiving must occur after the article’s publication in the journal, and the archived article must be the version accepted for publication by the journal’s editors (accepted version).

Note that authors are not permitted to distribute or publish the final, published version of their article. Authors wishing to archive their article should therefor ensure that they keep a copy of the accepted version of their article. Authors may provide a link to the published version of their article on Idunn.

All content published in the journal is regulated by the provisions laid out in the standard contract for publication of literary work in journals (10th November 2010) agreed by the Norwegian Publishers Association and the Norwegian Non-Fiction Writers and Translators Association. This agreement can be read in its entirety (in Norwegian) at NFFO.

Articles published in this journal will also be made available on Juridika, Scandinavian University Press’ digital platform for legal literature.

The editors assume that the following conditions are met upon acceptance of an article for publication:
  • That the author accepts the provisions of the abovementioned standard contract
  • That the author understands that the publisher reserves the right to publish and distribute their article, and that the publisher must be contacted prior to the author entering into an agreement with a third party regarding republication of the same content
  • That the original publication be properly credited in the event that the author republishes said content with a third party
Please contact the editors-in-chief for author guidelines in English.

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