Mariya Senyk

Postdoctoral Fellow

Research areas and keywords

UKÄ subject classification

  • Law

Keywords

  • Tax law, Value Added Tax, indirect taxation, International Tax Law, EU Law, Digitalization

Research

My research interests encompass indirect taxes and, in particular, EU VAT law, international tax law and WTO law. A research project I am currently dealing with is about the digital economy and taxation. As a part of that project, I am considering different tax challenges arising due to the phenomenon of the digitalization of economy including among others the interplay between specific digital taxes and international trade law, as well as jurisdictional issues in the field of VAT caused by the fact that some services, which were supplied on the spot before, are now delivered in new digital modes. 

Besides that, I am starting a new research project on the role of taxes in the achievement of sustainability goals. The idea is to analyze different sustainability goals, namely, environmental, social and economic, from the perspective of whether taxes may serve as a proper instrument for their achievement and to investigate what legal mechanisms and instruments exist for the EU to influence environmental tax policy of EU Member States taking into account that a tax sphere belongs to their prerogative. The main focus of this research project is on energy taxation  and value-added tax.

Teaching

Teaching international tax/EU tax/value-added tax law at basic and advanced courses.

Course director of an advanced course "Beskattning i den digitala eran" (JUDN23).

Recent research outputs

View All (3)