Skattebaser

Skattebaser is a term used in Scandinavian contexts to describe the set of economic activities, assets, and transactions that governments tax. A tax base is the foundation on which tax rates apply, and its breadth and integrity determine revenue potential, equity, and economic efficiency. Tax bases differ across tax types. The income tax base typically comprises wages, salaries, and other earned income, adjusted for deductions and allowances. The corporate tax base is the accounting profit subject to tax after allowable adjustments. The property tax base is the assessed value of real estate and sometimes other holdings. The value-added tax (or goods and services tax) base covers most goods and services at the point of sale, with exemptions and zero rates reducing the effective base. Social contributions may be tied to payroll or income, forming another base. Beyond these, wealth taxes, capital gains taxes, and consumption taxes each have their own bases.

Policy discussions often focus on base breadth and integrity: expanding the base by reducing exemptions and outlays can strengthen revenue without raising tax rates, while gaps and loopholes reduce revenue and undermine fairness. Challenges include tax avoidance, digital economy taxation, and cross-border activity that erodes bases. International efforts, such as BEPS initiatives and VAT/GST reforms, aim to align bases with economic activity and close gaps.

In practice, jurisdictions vary widely in how they define and defend their skattebaser, balancing revenue needs, fairness, simplicity, and competitiveness.