Skattar

Skatter is the Swedish term for taxes, the compulsory payments imposed by a government to fund public services and redistribute wealth. Taxes are typically collected from individuals, households, and businesses and allocated to areas such as health, education, infrastructure, and social programs. The word skatt has historical roots in Old Norse, and in modern Swedish skatter is the standard plural form referring to taxes.

In Sweden, tax policy is administered primarily by the national tax authority, Skatteverket, with revenue also collected by municipalities. The main tax categories include income tax (local municipal tax and, for higher incomes, national tax), social insurance contributions paid by employers and employees, value-added tax (VAT, called moms), corporate tax, property taxes, and various excises on goods and services. Tax rates and rules are set through legislation and annual budget processes, and enforcement includes audits and penalties for non-compliance.

Tax systems aim to fund public services, support social welfare, and influence economic behavior through policy design. They rely on elements such as self-assessment, withholding at source, and, in some cases, wage withholding. Debates around taxation often focus on fairness, economic incentives, capital taxation, avoidance, efficiency, and how to balance revenue needs with growth.

This article outlines the general concept of skatter. For country-specific details, see Skatteverket and Swedish tax policy.