skattaleg

Skattaleg is a term that appears in some Nordic policy analyses and legal discussions to describe aspects of taxation that derive from statutory provisions rather than administrative practice. It is often used to emphasize the role of law in creating and defining tax obligations, base, and procedures.

Etymology and usage: The term is typically formed from elements meaning tax (skatt) and law or legislation (leg), and is used mainly in informal or scholarly contexts. It is not consistently adopted in official tax codes or codified into formal legal language, so its exact meaning can vary between authors and jurisdictions.

Definition and scope: Skattaleg denotes the legal framework that defines what is taxable, who is liable, how tax is calculated, and how it is collected and enforced. It encompasses the statutory tax base, rates, deductions, exemptions, and credits, as well as the powers granted to tax authorities to administer and enforce the law. In this sense, skattaleg provisions are seen as the backbone of the tax system, distinguishing legally binding requirements from administrative guidance.

Relation to other concepts: The term is often contrasted with administrative rules, guidance, or case-law interpretations that influence tax practice without altering the core statutory text. It is also discussed in relation to fiscal policy, tax compliance, and the justice of tax design, including neutrality, predictability, and equity.

Criticism and notes: Skattaleg is not a standard term in official tax literature, and its meaning can be ambiguous. Critics warn that reliance on the term may obscure the important roles of both statutes and administrative regulations in shaping tax outcomes. See also tax law, tax base, tax compliance, and fiscal policy.