Skattekilder

Skattekilder, literally tax sources, refer to the streams of revenue through which governments raise funds to finance public services. The concept covers both the tax base and the instruments used to tax it and is central to fiscal policy and budget planning. Tax sources are commonly categorized into direct taxes, indirect taxes, and other revenue measures.

Direct taxes are paid directly by the taxpayer and are often linked to ability to pay. The main direct taxes include personal income tax, payroll or social security contributions, corporate income tax, and, where applicable, wealth or net-worth taxes. Indirect taxes are collected on goods and services and are generally applied through consumption. The most important indirect tax is value-added tax (VAT); other indirect taxes include excise duties on items such as alcohol, tobacco, and fuels, as well as customs duties on imports.

Property taxes and environmental taxes can be considered part of indirect or special-purpose categories, depending on the jurisdiction. Other revenue sources include fees, licenses, and taxes on capital gains. Tax bases must be carefully defined, with rates, exemptions, deductions, and thresholds shaping the effective burden. Broad bases and strong compliance improve revenue stability and fairness, though they may raise administration costs and complexity.

Policy considerations include revenue sufficiency, equity, efficiency, simplicity, and competitiveness. Different countries rely on different mixes; VAT often represents a major revenue source, while direct taxes frequently reflect redistribution goals. Understanding skattekilder helps explain how governments respond to economic cycles and align fiscal policy with social objectives.