skattlegingen

Skattlegging is a term used in Norwegian public finance to denote the act or policy of imposing taxes. Etymologically, it combines skat(t) meaning tax with legging, meaning laying or imposing, and is used to refer to taxation as a general activity or to a particular set of tax measures introduced by a government.

Skattlegging covers direct taxes (income and wealth taxes on individuals and corporations) and indirect taxes (value-added tax, excise duties, tariffs) as well as other charges such as property levies or payroll taxes. Skattlegging defines tax bases, rates, exemptions, reliefs, and administrative procedures, and is shaped by legal frameworks, macroeconomic objectives, and political consensus.

Implementation typically involves legislation by a parliament, budgeting processes, and administration by tax authorities. Assessments, collection, enforcement, and appeals are carried out within this framework, and judicial review interprets tax law.

Economic and social objectives influence skattlegging: revenue provision for public goods, redistribution when progressive rates exist, and behavioral effects that influence work, saving, and investment. Debates focus on fairness, simplicity, compliance costs, and efficiency, as well as the risk of tax avoidance and economic distortion.

Historical contexts show skattlegging evolving with economic development and state capacity; modern issues include globalization, digital economy taxation, and international cooperation on tax avoidance.

See also: taxation, tax policy, tax administration, tax base, tax incidence.