Taxes are not just legal provisions – Professor Juha Lindgren sees tax law as part of everyday life and society

Tax law is one of those fields of law that few would consider light bedtime reading, yet its impact is far-reaching – from the everyday lives of wage earners to companies’ investment decisions and the financing of the public sector. Professor Lindgren notes that discussions about taxation often move quickly beyond purely legal considerations into the very core of politics.

In the current economic climate, attention inevitably turns to taxation. According to Lindgren, the issue is not merely one of economic policy, but a fundamental question of how society as a whole is financed.

– Financing the public sector and determining what constitutes a good tax system are the key questions of our time, Lindgren says.

Taxation also reflects the relationship between the individual and society.

– No one really asks whether you want to pay. If taxes go unpaid, the taxpayer will be heard, but ultimately official measures may follow. The fundamental question is how taxation relates to the situation at hand.

Lindgren has been able to observe the development of tax law over an exceptionally long period. His studies and early academic work led him to a research career already in the 1980s, and his doctoral dissertation focused on the taxation of corporate successions – a topic that remains highly relevant.

– It involves politically sensitive and interpretatively challenging issues. Each year, new precedent-setting decisions are still issued by the Supreme Administrative Court. In that sense, I’ve been extremely fortunate to have chosen a topic that has remained relevant for decades.

Corporate tax decisions are reflected in everyday life

Corporate taxation may seem distant to the average employee, but according to Lindgren, its effects are very tangible in companies’ decision-making. Tax-related decisions influence investments, employment, and purchasing power.

– When discussions arise, for example about lowering the corporate tax rate, the focus often turns to large corporations. In reality, the vast majority of Finnish limited companies are micro-enterprises with only one or a few entrepreneurs, Lindgren says.

If a company’s tax burden is reduced, the question is not only about dividends. It is also about whether companies invest, hire new employees, or strengthen their financial buffers. International tax competition also plays a role, influencing where companies choose to establish and operate.

Research is directly linked to decision-making

Lindgren’s research focuses on the direct taxation of companies and their owners, including corporate succession, the taxation of earned income dividends, and interest deductibility.

Increasingly, tax regulation affecting companies and their owners originates beyond Finland’s borders.

– EU directives and OECD guidelines are reshaping taxation across the board, but especially for large companies. At the same time, taxation is increasingly based on information obtained from third parties, such as reports from financial institutions, he explains.

In the coming academic year, Lindgren will focus his research project on third-party reporting obligations of financial institutions in taxation.

His work does not remain confined to academic publications. Lindgren provides around twenty expert statements each year to the Ministry of Finance, parliamentary committees, and the Finnish Tax Administration.

– Writing statements is part of everyday work. It is one way in which research translates into concrete impact in legislative preparation and the guidance of tax practice.

Legal text alone is not enough in teaching

At the University of Vaasa, Lindgren teaches tax law within the field of business law. According to him, students are particularly motivated by the fact that tax issues are present in virtually all economic activity.

– Anyone who can assess the tax burden of a business is a valued person to have around. Tax law is a core component of business.

In his teaching, Lindgren emphasises the importance of case law. Through decisions of the Supreme Administrative Court, legal texts begin to open up and become connected to real economic activity. At the same time, the field offers diverse career opportunities in both the public and private sectors.

Internationality is an essential part of Lindgren’s work. He has taught abroad, published internationally, and serves as Finland’s representative in the European Association of Tax Law Professors.

– Finnish tax law researchers have a good reputation and much to contribute. At the same time, we have a great deal to learn from research, practices, and scholars in other countries. This becomes even more important as regulation continues to be harmonised within the EU.

Ice hockey as a counterbalance to work

Alongside research and teaching, ice hockey has been a defining element in Lindgren’s life. Born in Tampere, he grew up in a family where the sport played a central role, and he also began playing at a young age.

Although his playing career came to an end, ice hockey never disappeared from his life. With a touch of humor, Lindgren has remarked that Finnish ice hockey lost nothing when he stopped playing. In the mid-1980s, he found his way into local radio, and later worked as an ice hockey commentator for television. While his professional career ultimately led him into tax law, ice hockey has remained an important hobby. The most recent domestic ice hockey season marked his 41st year as a commentator, and it also coincided with the tenth Finnish championship for Tappara that he has covered.

– Tax law is my profession, while ice hockey and commentary are my hobbies. It’s important to have something that balances work or studies, Lindgren says.