I have worked as a part-time (15 %) and temporary professor of Tax Law in Vaasa since 2020. Moreover, I am a visiting researcher in Natural Resources Institute Finland, docent of law and economics (University of Eastern Finland), docent of tax policy (University of Lapland) and docent of environmental management (University of Jyväskylä). Previously, I have worked e.g. as a professor of law and economics, visiting professor in Tartu (Estonia), in Finnish Council of Regulatory Impact Analysis (first chairman) and in Competition and Consumer Authority (assistant director).
I´m responsible for the tax law studies especially regarding guidance of master and doctoral theses. Moreover, I participate to the research projects.
I have concentrated in my own research on certain fields of tax law, such as value-added tax, personal income tax and excise duties, economic instruments for energy and environmental policy, economic analysis of law, competition law, consumer protection and business law in general. Furthermore, I have prepared reports to the government, ministries, authorities and to the business.
In addition, I have written or edited over 50 monographs, and published over 120 articles.