Skattesystemet

Skattesystemet, or the tax system, is the set of laws, institutions and procedures by which a government levies taxes on individuals and organizations to fund public services and programs. It defines what is taxed, how much is owed, when payments are due, and how revenue is collected and enforced.

Common taxes include personal and corporate income tax, value-added tax (VAT) or sales tax, property tax, capital gains tax, social security contributions, and excises on goods such as alcohol and fuel. Rates may be progressive, proportional or regressive depending on the jurisdiction, and many systems use withholding at the source for wages and salaries.

Tax administration is typically carried out by a central agency that issues guidance, processes returns, performs audits, and handles appeals. International cooperation, through treaties and information exchange, aims to avoid double taxation and combat tax evasion.

Policy aims include funding public goods, ensuring fiscal stability, redistributing income, and shaping economic behavior. The design of a tax system must balance equity, efficiency, simplicity and transparency, while adapting to new activities in the digital economy and global business.

Nordic examples illustrate common features: in Sweden, Skatteverket handles tax collection and population registration; in Norway, Skatteetaten performs similar tasks. Across many countries, tax systems rely heavily on income and consumption taxes and seek to maximize voluntary compliance.

Limitations and debates include complexity, compliance costs, evasion, and the economic impact of tax incentives. Ongoing reforms often focus on broadening bases, reducing distortions, and improving administration.