skattekoncept

Skattekoncept is a term used in Nordic public finance discourse to describe the fundamental idea or framework underlying taxation within a society. It encompasses the choice of what constitutes the tax base, how tax rates are applied, and how exemptions, deductions, and credits shape the final liability. The concept also includes the administrative and legal structures that implement and enforce tax rules.

A skattekoncept typically involves decisions about the balance between revenue needs and economic incentives, equity and efficiency, and administrative practicality. The tax base defines who is taxed and on what income or wealth; rates determine the progressivity or flatness of the system; exemptions, deductions, and credits aim to address fairness and policy goals; and compliance rules govern collection and enforcement.

In practice, skattekoncepts differ across countries and policy contexts. Some systems emphasize income taxation with progressive rates; others rely more on consumption taxes such as value-added taxes. Wealth or property taxes can be part of a broader skattekoncept aimed at distributing tax burdens according to ability to pay or consumption patterns. The specifics reflect historical, political, and economic considerations of each jurisdiction.

Debates around skattekoncept focus on efficiency versus equity, tax simplification versus targeted relief, and the incentives created by different tax structures. It serves as a reference point for reform discussions and comparative analysis among tax systems. See also taxation, tax base, tax policy.