Doctoral student position in fiscal law, specialising in tax law - Hiring in process/Finished, not possible to apply

The Faculty of Law is offering one doctoral student position for a Doctor of Laws Degree in fiscal law with a specialisation in tax law.

Tax law covers the regulation of the obligation of different individuals to pay taxes and fees. The regulations also cover definitions and other delimitations of taxable entities within the different forms of tax such as income tax, value-added tax, excise duties etc. This area of law is characterised by a rapid rate of change, complexity and increasing internationalisation. This also means that hierarchical rules and constitutional matters can be addressed.

Job assignments

Those appointed to doctoral studentships shall primarily devote themselves to their studies.

Those appointed to doctoral studentships may, however, work to a limited extent with educational tasks, research and administration. Before a doctorate has been awarded, however, duties of this kind may not comprise more than 20 per cent of a full-time post. (Higher Education Ordinance chapter 5 section 2)

The researchers and teachers at the Faculty are expected to contribute to a dynamic research environment as well as to other Faculty activities, and to perform work primarily in the workplace provided by the Faculty.

Eligibility/Entry Requirements

Only those who are or have been admitted to third-cycle courses and study programmes at a higher education may be appointed to doctoral studentships. (Higher Education Ordinance chapter 5 section 3)

A person meets the general entry requirements for third-cycle courses and study programmes if he or she:

- has been awarded a second-cycle qualification,

- has satisfied the requirements for courses comprising at least 240 credits of which at least 60 credits were awarded in the second-cycle, or

- has acquired substantially equivalent knowledge in some other way in Sweden or abroad.

(Higher Education Ordinance chapter 7 section 39)

The special requirements are fulfilled by those who have completed a law programme and obtained the degree Master of Laws (juris kandidatexamen/juristexamen). The special requirements may also be fulfilled by those who can demonstrate other educational or particular professional experience where this is judged to provide the necessary qualification for doctoral studies comparable to that provided by the degree of Master of Laws (juris kandidatexamen/juristexamen) regarding both the subject for doctoral study and general legal education of importance for that subject.

Applicants with Swedish juristexamen/juris kandidatexamen degrees must have attained a grade average of Ba in the compulsory courses of the undergraduate programme. Applicants holding other degrees must have attained in principle an equivalent grade average in comparable portions of the degree programme. Only where very special circumstances apply may the Faculty Board approve exemptions from this rule.

The applicant must have obtained the degree of Master of Laws or the equivalent no later than 30 September 2020.

Basis of Assessment

For regulations concerning employment of Doctoral Students etc, see Higher Education Ordinance chapter 5 sections 1-7.

For regulations concerning admission to third-cycle courses and study programmes, see Higher Education Ordinance chapter 7 sections 34-41.

Admittance of a doctoral student is based on an assessment of the candidate’s ability to benefit from third-cycle studies (Higher Education Ordinance chapter 5 section 5, chapter 7 sections 35, 41).

The applicant’s ability to benefit from third-cycle studies and research will be assessed with reference to the selection criteria stated in the general study plan for third-cycle studies at the Faculty of Law, which are given in no particular order of importance.

The applicant's general competence:

- quality and content of the applicant's previous written work, such as a master's thesis

- ability to participate actively in the faculty´s research environment

- relevant educational background and grades/grade average

- relevant work experience

The scientific quality of the project description:

- ability to describe, question and discuss the current state of research

- sufficient clarity and logical coherence in the formulation of the aim and the research questions

- stringency of legal reasoning and analysis

- adequate selection of theory and methods

- capacity for creativity and innovation in the formulation of the research questions and approaches

- clear expression and sufficient detail.

Appointment Procedure

Application should be submitted through Lund University job application portal.

Your application should contain a curriculum vitae, grade transcripts, project description, a master thesis or similar degree projects, one or two references (manager, supervisor etc.) and other documents that you wish to submit.

The project description, enclosed in the electronic application, must not exceed 15 000 characters (n.b. - any text that exceeds the 15 000 character limit will not be considered) including spaces, footnotes, list of references and must be written in English, Swedish, Danish, or Norwegian (see Guidelines for Project description).

The Committee on Doctoral Education will call a limited number of candidates to interviews to be held on 18 November 2020, either by personal meetings or by video conference/telephone. Notification regarding who will be called for an interview is given no later than 15 October 2020. The interview will be based on the project description and is intended to give the research committee an opportunity to gauge each applicant’s capacity for research and ability to complete the project described.

Type of employment

Limit of tenure, four years according to HF 5 kap 7§.