Collaboration between The Norwegian Tax Administration and academia: to the benefit of both

Abstract

Collaboration with academia is crucial to ensure an efficient tax system with high legitimacy. The Norwegian Tax Administration (NTA) has long traditions for cooperation with academia. We cooperate with several institutions and researchers, and consider the cooperation vital to ensure a well-functioning tax system with a high degree of legitimacy among the taxpayers and the population at large. The Norwegian Centre for Taxation. In its effort to strengthen the institutional ties with academia, The Norwegian Tax Administration has chosen to provide financial support to a research institution dedicated to tax research in economics. The Norwegian Centre for Taxation (NoCeT) was established at the Norwegian School of Economics (NHH) in 2012, and is financed by the Research Council of Norway in a joint effort with NHH and The Norwegian Tax Administration for 2012 through 2021. The centre focuses on capital taxation in an open economy, tax law and economics, and behavioural economics and compliance. The establishment of the centre has contributed to strengthening the research on and knowledge about taxation and economics. It has led to an increased number of master and PhD students within fields of interest to The Norwegian Tax Administration. The cooperation continues to be a success, and contributes to the revitalization of tax economics and research in Norway to the benefit of The Norwegian Tax Administration and the wider society.