Beskatter

Beskatter is the Norwegian verb for imposing taxes by public authorities. In policy terms, beskattning refers to the system and processes by which governments raise revenue through mandatory charges on individuals, households, businesses, and property. Taxes are used to fund public services such as health care and education, maintain infrastructure, and redistribute income to reduce inequalities.

Tax bases, rates, and rules determine how much is paid. Common tax types include income tax, corporate tax, value-added tax (VAT, merverdiavgift), property tax, and excises. Tax rules may include deductions, credits, exemptions, reliefs, and thresholds that shape the overall burden and its distribution.

Tax policy is guided by principles such as equity, efficiency, simplicity, and transparency. Many systems aim for a progressive income tax where higher earners pay a larger share, while consumption taxes are often designed to be neutral in production decisions. Governments often mix taxes to balance revenue stability with economic incentives.

Administration and compliance are essential: taxes are typically collected through self-assessment, withholding, or reporting, and enforced to deter evasion. Compliance costs and administrative efficiency influence overall performance of a tax system.

On a global scale, taxation interacts with cross-border activities, transfer pricing, and information exchange. International cooperation seeks to prevent tax avoidance and ensure a fairer distribution of tax burdens across countries.