Axel Hilling

Axel Hilling

Senior lecturer, Associate Professor

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Taxation and Sustainability

We live in a world that to a great extent is governed by market forces. From a tax perspective this means that capital is allocated to countries with low tax. Thus, market forces encourage tax competition among countries. This also means that capital is allocated to the companies with the greatest return to investors. Thus, market forces encourage profit maximization, which in turn can encourage aggressive tax planning.

This market economic view of the world differs significantly from the view of reality presented by the UN 2030 Agenda. Because in the UN Sustainable Development Goals economic growth is just one of several desirable values. Some of these other values are: 

  • Reduced inequality within and among countries, 
  • Responsible consumption and production of goods and services, and 
  • Reversing biodiversity loss

The fulfillment of these goals does not follow naturally from a capitalistic market economy, where market forces set the agenda. On the contrary. If it were economically rational to invest in activities promoting the UN SDG, then the Agenda wouldn't be necessary.

In short, the Agenda has emerged as an urgent need to deal - on a global level - with the negative consequences caused by unrestrained market forces. To deal with unintended resource allocation and the undesirable exploitation of resources and living species. This means that to fulfill the Agenda, regulations are necessary, as is public financing.

And with that, tax is clearly a sustainability issue! 


In my research, I analyze how tax law and international accounting standards contribute to the fulfillment of the global goals. Special focus is given to the regulation of multinational companies.



I have extensive teaching experience in Swedish and international tax law, and in company law, accounting regulations and sustainability. I teach at all levels at the LUSEM as well as at the Law Faculty. In addition, I have supervised and examined numerous bechelor and master theses of which several have won awards in national contests.


Course Director of the follwing courses: Internet-based course in Taxation Law (HARA29), Taxation Law 2 (HARG09), International Taxation (HARH11); Corporate Taxation and Sustainability (HARG30)

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  • SDG 12 - Responsible Consumption and Production

UKÄ subject classification

  • Law

Free keywords

  • Taxation
  • Tax Law
  • Sustainability
  • Sustainability Reporting
  • Corporate Governance


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Collaborations and top research areas from the last five years

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