FIRE – Fiscal Relations Research Group
The purpose of FIRE – Research Group for Fiscal Relations is to contribute nationally as well as internationally to further the development of research and education within direct and indirect tax law including actively to serve as the link between law students, researchers, public institutions and the business community with the aim to strengthen the scientific and educational environment within direct and indirect tax law.
The name FIRE is chosen by the Research Group because the name refers to the fact that we are passionate about our areas of expertise and our projects.
The establishment of the Research Group is caused by an organizational restructuring of research and education within the area of direct and indirect tax law at the Faculty of Law in order to create a larger focus on and a more targeted coordination of this area of law.
In the spring 2014 Professor Rasmus Kristian Feldthusen took over the responsibility as course coordinator of the tax courses at the Faculty of Law after Professor Jacob Graff Nielsen was appointed the Dean of the Faculty of Law. Dean and Professor Jacob Graff Nielsen is part of the Research Group when time allows for it.
As of January 1, 2016, the Research Group was enlarged by the employment of Assistant Professor in VAT and Tax Law, Karina Kim Egholm Elgaard.
The purpose of FIRE – Fiscal Relations Research Group is to contribute nationally as well as internationally to further the development of research and education within tax and VAT law including actively to serve as the link between law students, researchers, public institutions and the business community in order to strengthen the scientific and educational environment within tax and VAT law.
Fulfillment of the purpose of the Research Group will be made by planning and arranging various research and educational initiatives and activities within the area of direct and indirect taxation including in cooperation with external cooperating partners either from the same area of expertise or from other areas of expertise such as interdisciplinary areas which are relevant for tax law. The Research Group is very open and extrovert. Thus, the Research Group warmly welcomes all new and creative ideas and initiatives within research and education in tax law.
Naturally, the Research Group highly prioritizes free and independent research and the highest degree of science ethics.
In general, the research area of the group is direct and indirect taxation. The areas expand broadly from material tax law to formal tax law, e.g. personal taxation, business taxation, trust and foundation taxation, company taxation, international taxation, EU tax law, VAT law, tax procedural law, tax criminal law, tax administration law etc.
The research focus is national law as well as EU law and international law which have a major impact on direct and indirect tax law. Further, the Research Group focuses on interdisciplinary research and cooperation with researchers within other areas of law such as social/welfare law, administrative law, business related law etc. as well as researchers within pedagogics, economy, political science etc.
The Research Group is internationally oriented and encourages internal researchers to visit foreign universities as guest researchers and of course invites external foreign researchers to contact us for research stays at the University of Copenhagen.
Current research projects
Research based education
There is close interaction between research and education at the Faculty of Law, and researchers at FIRE teach and supervisor both bachelor and master degree students within the FIRE's research areas.
Find information about our study programmes:
- Educational information about the LL.B. and LL.M. degree programmes
- Continuing and professional education
UCPH Fiscal Relations Law Journal (FIRE Journal) is published at Djoef Publishing, and it is non-profit Open Acces electronic journal in the field of tax law, to which researchers, practitioners and students can contribute innovative research articles and other articles of shorter length. The e-journal extends broadly to all legal areas and non-legal disciplines, as long as the article addresses tax issues. Articles concerning sustainability and the UN Sustainable Development Goals are suited to be published in FIRE Journal. Articles can be written in Danish, Norwegian, Swedish, and English, and are published continuously.
Karina Kim Egholm Elgaard (currently on leave)