Taxation law deals with the rules and principles of tax collection and thus the financing of the public sector (health and social care, schools, defence, infrastructure, etc.). It includes legal rules that define the obligations of individuals, companies and others to pay taxes to the state and local authorities.

Tax law is a legal area that all companies, associations and individuals in Sweden come into contact with on a daily basis. The subject concerns substantive rules on, among other things, income tax, VAT and excise duties (taxes on specific goods and services such as tobacco, energy or alcohol), as well as rules on tax procedure and tax litigation. The rules on social security contributions, such as employers' contributions and personal contributions, are also usually included in taxation law. 

The area of law is characterised by a high rate of legislative change and is special in that it belongs to public law in its broader sense. At the same time, it has strong links with private law, social sciences and economics. This means that taxes must be discussed from the perspective of other scientific disciplines. Increased globalisation and internationalisation are also aspects that are noticeably shaping research in tax law. The interpretation and application of tax law in relation to international law, such as EU law and tax treaties, has become of increasing national importance.