skattejustering

Skattejustering, often translated as tax adjustment, refers to the process of modifying or correcting tax liabilities. This can occur for several reasons. One common scenario is when a taxpayer's income or deductions change after an initial tax return has been filed. For instance, if an individual receives a corrected W-2 form or discovers an overlooked deduction, they may need to file an amended tax return to adjust their previously reported figures.

Governments also engage in skattejustering through legislative changes. New tax laws or amendments to existing ones can alter tax rates, introduce new deductions or credits, or eliminate old ones. These changes are implemented to achieve various economic and social policy goals, such as stimulating economic growth, redistributing wealth, or encouraging specific behaviors.

Furthermore, skattejustering can involve corrections made by tax authorities. If an audit or review reveals errors in a taxpayer's return, the tax authority may issue a notice of deficiency or a refund, effectively adjusting the original tax assessment. This ensures that taxes are levied according to the applicable laws and regulations. The concept of skattejustering is fundamental to the equitable and accurate functioning of any tax system.