nolltaxering

Nolltaxering, literally "zero taxation," is a term used in Sweden to describe a form of tax resistance in which individuals or groups pledge not to pay taxes as a political protest against tax policy or government spending. The concept is most closely associated with student and countercultural movements in the late 1960s and early 1970s, though related practices have appeared in later decades.

In practice, nolltaxering could involve publicly announcing tax resistance, filing tax returns with zero declared income, or withholding tax payments as a symbolic challenge to the state’s fiscal framework. The aim was to draw attention to perceived excesses of taxation, the allocation of public funds, and the role of government in welfare and services. Critics argued that tax resistance undermined fiscal stability and placed burdens on others who continued to pay.

Legal consequences varied with the actions taken and Swedish tax law. Participants risked penalties, interest on unpaid taxes, or prosecution for tax evasion, and authorities could conduct audits or pursue enforcement measures. Some engaged in the act as civil disobedience, accepting possible legal costs as part of the protest.

Legacy: Nolltaxering is regarded as a historical example of tax resistance within Sweden and is frequently cited in discussions of civil disobedience and political protest. It is typically viewed as a phenomenon tied to particular periods and activist milieus rather than a sustained, organized political movement.