معرفی
Mariya Senyk is a Senior Lecturer at the Department of Law, Lund University, with affiliations to the Lund Tax Academy and Public Law. Her research focuses on indirect taxes, particularly EU VAT law, international tax law, and the interplay between digitalization and taxation. She investigates challenges arising from digital economy taxation, including jurisdictional issues and VAT allocation. Her recent projects explore the role of taxes in achieving sustainability goals, examining environmental taxation mechanisms within EU frameworks. She teaches international/EU tax law and VAT law at advanced levels, including directing the course 'Beskattning i den digitala eran' (Taxation in the Digital Era).
Her research projects include the Territorial Allocation of VAT (EU-focused), the Digitax initiative studying taxation in the digital era, and sustainability-linked tax policy analysis. She participates in interdisciplinary workshops and conferences, such as the Swedish Tax Force for the Future and the 15th GREIT Conference. Her work frequently addresses CJEU case law interpretations and EU tax policy developments.
Key contributions include analyzing VAT digitalization challenges, the impact of EU tax-based own resources on sovereignty, and the nexus between tax policy and environmental goals. She has provided expert consultation responses to Swedish tax reforms (e.g., modernization of labor tax rules) and contributed to peer-reviewed journals like EU Law Live and Skattenytt.
