skattir

Skattir refers to taxes or taxation in a general sense, denoting mandatory financial charges imposed by a government on individuals and organizations to fund public services and state operations. Taxes form a broad category of public revenue and are a central tool of fiscal policy, used to redistribute resources, stabilize the economy, and allocate public goods.

Tax systems typically categorize taxes by base or object: income taxes (on personal or corporate earnings), consumption taxes (such as value-added tax or sales taxes), property taxes, and payroll or social contributions. Some systems include tariffs on imports and environmental taxes designed to influence behavior.

Tax administration involves setting rates, collecting revenues, and enforcing compliance. Many jurisdictions use self-assessment, withholding at source for wages, and audits to ensure accurate reporting. Tax policies vary in progressivity, rate structure, exemptions, credits, and deductions, reflecting social and economic goals.

Taxation has existed since ancient civilizations, evolving from tribute and tariffs to modern diversified systems. The 19th and 20th centuries saw the wide adoption of income taxes and value-added taxes in many countries, shaping contemporary public finance.

Global tax policy interacts with international trade and mobility; many countries cooperate on information sharing and anti-avoidance measures to combat evasion and base erosion.