skattebasens

Skattebasen is the fundamental set of economic activities, incomes, assets, and transactions that are subject to taxation in a given jurisdiction. It defines what is taxable and provides the basis for estimating government revenue from taxes. While the details vary by country and by tax, the concept is central to fiscal policy because the size and composition of the base shape revenue potential and distributional effects.

Different taxes rely on different bases. For income taxes, the base typically includes wages, business income, and investment income after deductions and allowances. For indirect taxes such as value-added tax or sales tax, the base covers the value of taxable consumption. Property taxes base on assessed property values, while payroll taxes depend on wages and payrolls. Many tax systems apply exemptions, deductions, credits, or threshold rules that narrow or broaden the base, affecting both revenue and equity.

Determining the base is largely a legislative task, implemented and enforced by tax authorities through reporting, assessment, and compliance activities. Changes to the base can be used to pursue policy goals, such as reducing inequality or encouraging certain behaviors, often in combination with rate adjustments.

In public finance discussions, the term skattebasen is used to talk about base broadening (restricting exemptions, closing loopholes) versus rate changes, as well as concerns about base erosion and avoidance. Note that skattebasens is the genitive form in Scandinavian languages, referring to “the tax base’s” something.