Skatter

Skatter, in Swedish, are compulsory charges imposed by a government on individuals and businesses to fund public services and welfare programs. They form a central part of the public finance system and are used to finance areas such as health care, education, infrastructure, and social security. The term skatter can also be used in broader contexts to mean taxes in general, and it is a common noun in everyday language.

In Sweden, the tax system includes several main components. Income tax combines municipal tax, collected by the municipalities, with a national income tax on higher earnings. Social security contributions, primarily paid by employers, fund social insurance programs. Value-added tax (VAT, moms, mervärdesskatt) applies to most goods and services and is collected at different rates: a standard rate and reduced rates for specific items such as food, lodging, and books. Other taxes include corporate tax on business profits, capital gains tax on investments, and property taxes or municipal charges on real estate, along with various environmental and excise taxes designed to influence behavior or raise revenue.

The administration of taxes in Sweden is handled by the Swedish Tax Agency (Skatteverket). It manages tax collection, tax returns, and compliance, and it provides pre-filled tax declarations based on information from employers, banks, and other parties. Tax rates and rules are published annually and are generally applied across the country, with some variation by municipality for certain taxes.

Tax policy in Sweden aims to fund universal welfare and public services while maintaining economic efficiency. The system emphasizes transparency, technological modernization, and efforts to reduce evasion and increase compliance. Environmental taxes are an example of using the tax system to support policy goals beyond revenue.