
معرفی
Erlend Malde is an Assistant Professor at the Department of Law, School of Business and Law, University of Agder. He teaches tax law in the Master's Program in Accounting and Auditing. Additionally, he serves as a senior tax lawyer at the Norwegian Tax Administration in Kristiansand, where he is completing a Ph.D. on the deduction of input VAT, partially funded by the Norwegian Research Council.
Malde's professional background includes roles as an executive officer/advisor in the Ministry of Finance's Tax Law Department, a deputy judge at Kristiansand City Court, and a lawyer at PwC and Tofte law firms. His research focuses on tax law intricacies, particularly VAT compliance and administrative procedures. Recent publications address VAT deduction lapses, third-party liability in bankruptcy cases, and tax authority processes.
Malde's work integrates academic and practical expertise, contributing to both policy and judicial understanding of tax matters. His Ph.D. research bridges academic inquiry with real-world tax administration challenges.


