Taxpayers' rights in Sweden are largely settled in relation to assessment and appeal procedures. The current focus is the balance between the authorities' powers of investigation and the protection of taxpayers' integrity. This article examines the protection available to taxpayers under investigation and concludes that the system is effective. However, there are proposals to increase the powers of the tax authorities.
"Taxpayers' Rights in Sweden,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol7/iss1/4