skattene

Skattene, in Norwegian, refers to the set of compulsory charges levied by the state and local authorities on individuals and entities to fund public goods and services. In everyday language, skattene are the taxes that citizens and businesses owe to government authorities.

Etymology and scope: The word skat(t) comes from older Germanic roots meaning treasure or payment; the definite plural skattene indicates specific taxes owed rather than generic wealth. The term covers a range of levies imposed by national and local governments.

Types: Direct taxes include income tax, wealth tax, and corporate tax. Indirect taxes include value-added tax (VAT) and excise duties. Local authorities may levy property taxes within legal limits. Tax administration in Norway is handled by Skatteetaten, the Norwegian Tax Administration, which handles registration, assessment, and collection.

Administration and policy: The tax system is guided by principles such as ability to pay and equity. Taxpayers typically file annual tax returns, and rates are determined by national and local authorities, subject to legislative changes and international agreements. The revenue from skattene funds public services, including welfare programs, health care, education, infrastructure, and social security. Compliance is supported by reporting requirements and withholding at source for certain income.

History and debate: Skattene evolved from earlier levies to a modern, comprehensive system through the 20th century and into the present. Debates commonly focus on fairness, efficiency, tax avoidance, and the balance between revenue collection and incentives for work and investment.