skatteplikt

Skatteplikt is the legally defined obligation to pay taxes to the state on income, wealth, or certain transactions. It applies to individuals and legal entities that meet criteria set by tax law, typically depending on residence, source of income, or where economic activity takes place.

Tax liability is assessed by calculating the tax base through the applicable rules, applying deductions, credits, and rates. The base can include employment income, business profits, capital gains, property value, and other taxable items. Rates are often progressive or proportional, and may vary for different types of income or entities.

Compliance generally involves filing periodic tax returns or having taxes withheld at source, along with timely payment. Tax authorities may issue assessments and conduct audits. Failure to comply can lead to penalties, interest, or other enforcement measures. Taxpayers typically have rights of appeal or dispute resolution.

Some situations involve non-residents, double taxation, or tax treaties to allocate taxing rights between jurisdictions. Exemptions or special regimes can apply to certain income or activities. The overall concept of skatteplikt is central to public finance and policy, with reforms commonly addressing fairness, simplicity, and economic incentives.