2024-04-102023/24:SkU15 · p.9SkUTaxation
F-tax and business operations
Controlling tax fraud and economic crime
What's at stake: The question is how forcefully the state should act against tax fraud, welfare crime and economic crime, which affects tax revenue, competition between legitimate and illegitimate businesses, and the ability to cut off funding for criminal networks.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
Parliament decides whether ongoing efforts against tax fraud and economic crime are sufficient, or whether the authorities need more resources and tightened powers.
Yes Yes — the committee proposal
The Committee wants to keep the tax gap as small as possible through continued monitoring, and notes that a new authority, the Payment Disbursement Authority, is already working to detect and prevent incorrect payments and fraud using data analysis, and that a proposal for expanded information-sharing between authorities is being prepared within the Government Offices. The Committee therefore rejects the motions calling for further legislation in this area.
No No — the reservations
Reservation 13 (S, MP)
S and MP hold that tax fraud and economic crime are a systemic threat, since they finance criminal gangs, distort competition for legitimate businesses and risk undermining willingness to pay tax. They want to increase funding for the authorities' work against tax fraud and economic crime and to tighten and expand measures against work-life crime, and stress that accurate data on who lives in the country is a precondition for the welfare system.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 13 by S, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have gone the other way
Explicit commitments that contradicted the vote: MModeraterna
Ja 194–105Nej 135–164
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 21/0/0/3 | differs | confidence: high | not addressed |
| S | No | No 0/92/0/14 | match | confidence: high | explicit |
| MP | No | No 1/12/0/5 | match | confidence: medium | not addressed |
| C | No | Yes 21/0/0/3 | differs | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | differs | confidence: medium | derived |
| KD | No | Yes 14/0/0/5 | differs | confidence: high | not addressed |
| M | No | Yes 59/0/0/9 | differsagainst own programme | confidence: high | explicit |
| SD | No | Yes 63/0/0/9 | differs | confidence: high | derived |
Broke with the party line
| MPAmanda Lind (MP, Stockholms län) | Yes — party line: No |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
Parliament rejects the motions 2023/24:110 by Margareta Cederfelt (M), 2023/24:554 by Sten Bergheden (M), 2023/24:1628 by Niels Paarup-Petersen (C) request 6, 2023/24:1822 by Anne-Li Sjölund (C), 2023/24:2057 by Anna Wallentheim et al. (S), 2023/24:2199 by Sten Bergheden and Johanna Rantsi (both M) request 1 and 2023/24:2645 by Niklas Karlsson et al. (S) request 15.
Original (Swedish)
Riksdagen avslår motionerna 2023/24:110 av Margareta Cederfelt (M), 2023/24:554 av Sten Bergheden (M), 2023/24:1628 av Niels Paarup-Petersen (C) yrkande 6, 2023/24:1822 av Anne-Li Sjölund (C), 2023/24:2057 av Anna Wallentheim m.fl. (S), 2023/24:2199 av Sten Bergheden och Johanna Rantsi (båda M) yrkande 1 och 2023/24:2645 av Niklas Karlsson m.fl. (S) yrkande 15.
Riksdag decision: Parliament said no to approximately 90 proposals in motions about tax procedure and population registration from the general motion period of 2023. Parliament refers, among other things, to ongoing work in the field. The motions deal, among other things, with visible taxes and fees, F-tax and business operations, as well as protected data.
Counter-proposals
- The counter-proposal wants F-tax rules to be reviewed and enforcement strengthened to prevent false self-employment. (S, MP) — Reservation 13
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The election manifesto points out wage dumping and economic crime as central threats, and the party programme counts ecological crimes at hundreds of billions per year where serious enterprises are knocked out and decent conditions made impossible.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto points out wage dumping and economic crime as central threats, and the party programme counts ecological crimes at hundreds of billions per year where serious enterprises are knocked out and decent conditions made impossible. The plan also states that privatizations have opened for criminals to enrich themselves on tax money. Strengthened appropriations against tax fraud and sharper measures against labor market crime are thus what the plan's commitments demand.
Original (Swedish)
Valplattformen pekar ut lönedumpning och ekonomisk brottslighet som centrala hot, och partiprogrammet räknar ekobrotten till hundratals miljarder per år där seriösa företag slås ut och anständiga villkor omöjliggörs. Planen slår också fast att privatiseringar öppnat för kriminella att sko sig på skattemedel. Förstärkta anslag mot skattefusk och skärpta åtgärder mot arbetslivskriminalitet är därmed vad planens åtaganden kräver.
- combat economic crimedecisive»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime, and exploitation are central threats today.”
- ecological crimes' extent»De samlade ekobrotten i Sverige beräknas uppgå till hundratals« (party programme ↗)“The combined ecological crimes in Sweden are estimated to amount to hundreds of”
- protect fair competition»Massor av seriösa företag« (party programme ↗)“Lots of serious enterprises”
- protect tax money»Privatiseringarna av välfärden öppnar upp för kriminella att sko sig på skattemedel.« (2022 manifesto ↗)“Privatizations of welfare open up for criminals to enrich themselves on tax money.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The election manifesto explicitly establishes that tax evasion, welfare crime and money laundering must be stopped and that organized crime's financing must be attacked hard.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly establishes that tax evasion, welfare crime and money laundering must be stopped and that organized crime's financing must be attacked hard. The counter-proposal's demands for strengthened appropriations against tax evasion and economic crime and toughened measures against workplace crime are precisely that line. The plan also wants to tear down secrecy barriers between authorities, which is in line with the demand for correct information and cooperation. The plan therefore supports the counter-proposal.
Original (Swedish)
Valmanifestet slår uttryckligen fast att skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas och att den organiserade brottslighetens finansiering ska angripas hårt. Motförslagets krav på förstärkta anslag mot skattefusk och ekonomisk brottslighet samt skärpta åtgärder mot arbetslivskriminalitet är precis den linjen. Planen vill också riva sekretesshindren mellan myndigheter, vilket ligger i linje med kravet på korrekta uppgifter och samverkan. Planen stöder därmed motförslaget.
- stop tax evasion and welfare crimedecisive»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare crime and money laundering must be stopped.”
- attack crime's financing»Slå hårt mot den organiserade brottslighetens finansiering och organisation.« (2022 manifesto ↗)“Strike hard against organized crime's financing and organization.”
- tough action against workplace crime»Krafttag mot arbetslivskriminaliteten. Arbetslivs kriminalitet ska inte finnas på svensk arbetsmarknad« (2022 manifesto ↗)“Tough action against workplace crime. Workplace crime must not exist on the Swedish labour market”
- tear down secrecy barriers between authorities»Sekretesshinder mellan myndigheter ska rivas så att polisen och andra yrkesgrupper kan göra sitt jobb.« (2022 manifesto ↗)“Secrecy barriers between authorities must be torn down so that the police and other professions can do their jobs.”
flags: citat_migrerat
The election manifesto wants to stop gang financing through strengthened inter-agency cooperation against illegal gambling establishments, tax fraud and disreputable companies — precisely the direction the counter-proposal requires with strengthened appropriations against tax evasion and workplace crime.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to stop gang financing through strengthened inter-agency cooperation against illegal gambling establishments, tax fraud and disreputable companies — precisely the direction the counter-proposal requires with strengthened appropriations against tax evasion and workplace crime. The party programme sees serious organized crime as a threat to democracy and wants to stop corporate tax evasion. The requirement for correct population data is close to the same line.
Original (Swedish)
Valmanifestet vill stoppa gängens finansiering genom stärkt myndighetssamverkan mot svartklubbar, skattebrott och oseriösa företag — precis den inriktning motförslaget kräver med förstärkta anslag mot skattefusk och arbetslivskriminalitet. Partiprogrammet ser den grova organiserade brottsligheten som ett hot mot demokratin och vill stoppa företags skatteflykt. Kravet på korrekta uppgifter om befolkningen ligger nära samma linje.
- inter-agency cooperation against economic crimedecisive»stoppa finansieringen av de kriminella gängen genom att stärka myndighetssamverkan så att myndigheterna kan slå till mot den organiserade brottslighetens företag från flera håll: svartklubbar och gästarbetarbostäder utan bygglov, restauranger som missköter hygien, skattebrott och varenda spelautomat som saknar tillstånd.« (2022 manifesto ↗)“stop gang financing through strengthened inter-agency cooperation so that the authorities can strike at organized crime's businesses from multiple angles: illegal gambling establishments and guest worker hostels without building permits, restaurants with poor hygiene, tax fraud and every slot machine without permission.”
- organized crime threatens democracy»Den grova organiserade brottsligheten utgör ett hot mot demokratin och människors frihet.« (party programme ↗)“Serious organized crime constitutes a threat to democracy and people's freedom.”
- stop tax evasion»Företags skatteflykt ska stoppas.« (party programme ↗)“Corporate tax evasion must be stopped.”
- counter corruption»Alla former av korruption måste motarbetas.« (party programme ↗)“All forms of corruption must be countered.”
The plan demands crackdown on organised crime's economy, with more resources for police, prosecutors, and courts, and an explicit investigation into how gangs' income can be cut off.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan demands crackdown on organised crime's economy, with more resources for police, prosecutors, and courts, and an explicit investigation into how gangs' income can be cut off. It also wants to see crackdown on crimes affecting companies and tightened rules against corruption. The counter-proposal's demand for reinforced appropriations against tax evasion, economic crime, and workplace crime follows from these commitments.
Original (Swedish)
Planen kräver krafttag mot den organiserade brottslighetens ekonomi, med mer resurser till polis, åklagare och domstolar och en uttrycklig utredning om hur gängens inkomster kan strypas. Den vill också se krafttag mot brott som drabbar företag och skärpta regler mot korruption. Motförslagets krav på förstärkta anslag mot skattefusk, ekonomisk brottslighet och arbetslivskriminalitet följer av dessa åtaganden.
- cut off gangs' incomedecisive»Samhället ska inte vika sig för gängen. För att besegra dem krävs bättre insatser som förebygger nyrekrytering, mer resurser till polis, åklagare, domstolar och kriminalvården och strängare straff. Dessutom bör en utredning om gängens inkomster och hur dessa kan strypas genomföras.« (2022 manifesto ↗)“Society must not give way to gangs. To defeat them requires better measures that prevent recruitment, more resources for police, prosecutors, courts, and the prison service, and harsher sentences. Moreover, an investigation into gangs' income and how it can be cut off should be conducted.”
- crackdown on crime against companies»krävs en pålitlig infrastruktur i hela landet, satsningar på forskning och utveckling och krafttag mot brott emot företag« (2022 manifesto ↗)“requires reliable infrastructure throughout the country, investments in research and development, and crackdown on crime against companies”
- tightened rules against corruption»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden must become even more transparent. We want to establish an anti-corruption agency, tighten rules against corruption, and introduce a lobbying register.”
- be prudent with tax revenues»Politiken ska hushålla med skattebetalarnas pengar. Mer pengar ska läggas på välfärdens kärna, mindre på bidrag.« (2022 manifesto ↗)“Politics must be prudent with taxpayers' money. More money should be spent on the core of welfare, less on subsidies.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants rules of the game that ensure competition on fair terms and establishes that more must be done to prevent the systems from being abused for undeclared work.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants rules of the game that ensure competition on fair terms and establishes that more must be done to prevent the systems from being abused for undeclared work. Increased resources against tax fraud and labour crime follow from that, as do the plan's demands for more prosecutors and a more efficient justice system. The plan also presumes that government agencies can efficiently share information with each other.
Original (Swedish)
Planen vill ha spelregler som säkerställer konkurrens på rättvisa villkor och slår fast att mer behöver göras för att systemen inte ska missbrukas för svartjobb. Förstärkta anslag mot skattefusk och arbetslivskriminalitet följer av det, liksom av planens krav på fler åklagare och ett effektivare rättsväsende. Planen förutsätter också att myndigheter effektivt kan dela information med varandra.
- counter undeclared workdecisive»systemet för arbetskraftsinvandring inte ska missbrukas för till exempel svartjobb.« (party programme ↗)“the system for labour immigration shall not be abused for, for example, undeclared work.”
- competition on fair terms»Vi vill ha spelregler som gör det lätt att göra« (party programme ↗)“We want rules of the game that make it easy to do”
- strengthened justice system»Samtidigt behöver vi fler domare och fler åklagare, och fler häkten och fängelser med fler kriminalvårdare.« (2022 manifesto ↗)“At the same time we need more judges and more prosecutors, and more detention facilities and prisons with more prison officers.”
- information sharing between agencies»myndigheter effektivt kan dela information med varandra.« (party programme ↗)“government agencies can efficiently share information with each other.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The party programme requires that all crime is effectively and without exception prosecuted and that disloyal competition is counteracted, while the election manifesto wants to expand the entire justice system.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme requires that all crime is effectively and without exception prosecuted and that disloyal competition is counteracted, while the election manifesto wants to expand the entire justice system. Tax fraud that finances criminal networks and distorts competition is thus directly caught by the plan's commitments. The programme moreover requires that the tax system is transparent and ethically legitimate, which presupposes that the fraud is combated.
Original (Swedish)
Principprogrammet kräver att alla brott effektivt och utan undantag beivras och att illojal konkurrens motverkas, medan valmanifestet vill bygga ut hela rättsväsendet. Skattefusk som finansierar kriminella nätverk och snedvrider konkurrensen träffas därmed direkt av planens åtaganden. Programmet kräver också att skattesystemet är transparent och etiskt legitimt, vilket förutsätter att fusket bekämpas.
- all crime shall be prosecuteddecisive»Alla brott ska effektivt och utan undantag beivras, också sådana som kan avfärdas som smärre brott och förseelser.« (party programme ↗)“All crime shall be effectively and without exception prosecuted, including those that can be dismissed as minor crime and offences.”
- expanded justice system»Hela rättsväsendet behöver byggas ut. Fler poliser kräver fler åklagare, domstolar på fler platser i landet och en kraftigt utbyggd kriminalvård.« (2022 manifesto ↗)“The entire justice system needs to be expanded. More police require more prosecutors, courts in more places in the country and significantly expanded prison services.”
- counteract disloyal competition»En effektiv konkurrenspolitik motverkar oligopol, monopol och illojal konkurrens.« (party programme ↗)“An effective competition policy counteracts oligopoly, monopoly and disloyal competition.”
- legitimate tax system»Strävan måste därför vara att skattesystemet är transparent och etiskt legitimt.« (party programme ↗)“The aim must therefore be that the tax system is transparent and ethically legitimate.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan states that fraud with tax funds finances crime and that a first step is to determine who actually lives in Sweden.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan states that fraud with tax funds finances crime and that a first step is to determine who actually lives in Sweden. It commits to a national population census, control of coordination numbers, increased penalties for benefit fraud and its own benefit fraud unit. The counter-proposal's requirement for reinforced efforts against tax fraud and economic crime as well as correct information about who lives in the country is thus precisely what the plan requires.
Original (Swedish)
Planen slår fast att fusk med skattemedel finansierar kriminalitet och att ett första steg är att fastställa vilka som faktiskt lever i Sverige. Den åtar sig en nationell folkräkning, kontroll av samordningsnummer, skärpta straff för bidragsbrott och en egen bidragsbrottsenhet. Motförslagets krav på förstärkta insatser mot skattefusk och ekonomisk brottslighet samt korrekta uppgifter om vilka som bor i landet är därmed just vad planen kräver.
- control of population registrationdecisive»Ett viktigt första steg är att fastställa vilka som lever i Sverige och att stoppa fusket med tillfälliga personnummer – samordningsnummer.« (2022 manifesto ↗)“An important first step is to determine who lives in Sweden and to stop fraud with temporary personal numbers – coordination numbers.”
- national population census»Genomföra en nationell folkräkning för att stoppa bidragsbrotten« (2022 manifesto ↗)“Conduct a national population census to stop benefit fraud”
- special unit against fraud»Inrätta en bidragsbrottsenhet på Försäkringskassan« (2022 manifesto ↗)“Establish a benefit fraud unit at the Social Insurance Agency”
- fraud finances criminals(2022 manifesto)
flags: citat_ej_verifierat
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan states that both cheating and systems that encourage cheating and corruption should be countered, that penalties for welfare fraud should be increased and that the shadow economy should be combated with more inspections.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan states that both cheating and systems that encourage cheating and corruption should be countered, that penalties for welfare fraud should be increased and that the shadow economy should be combated with more inspections. The counter-proposal's demand for increased appropriations against tax fraud and labor crime and correct information about who lives in the country is directly in line with this. The plan therefore supports the demand.
Original (Swedish)
Planen slår fast att både fusk och system som lockar till fusk och korruption ska motverkas, att straffen för välfärdsfusk ska skärpas och att skuggsamhället ska bekämpas med fler kontroller. Motförslagets krav på förstärkta anslag mot skattefusk och arbetslivskriminalitet samt korrekta uppgifter om vilka som bor i landet ligger direkt i linje med detta. Planen stöder därför kravet.
- combat cheating and corruptiondecisive»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both cheating and systems that tend to encourage cheating and corruption should be countered.”
- increased penalties for welfare fraud»Skärpa straffen för fusk inom välfärdssystemen« (2022 manifesto ↗)“Increase penalties for cheating in welfare systems”
- correct population registration and inspections»Bekämpa skuggsamhället och illegal migration med fler kontroller och fler utvisningar« (2022 manifesto ↗)“Combat the shadow economy and illegal immigration with more inspections and more deportations”
- upgraded justice system»Säkerställa satsningar för ett kraftigt upprustat rättsväsende« (2022 manifesto ↗)“Ensure investments for a substantially upgraded justice system”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2023/24:SkU15)
- Committee report full text (HB01SkU15)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:110 — Avskaffande av taxeringsvärdet för fastigheter av Margareta Cederfelt (M)
- Motion 2023/24:1125 — Ett legitimt skattesystem av Helena Storckenfeldt och Lars Püss (båda M)
- Motion 2023/24:1315 — Skatteavtal med Portugal av Fredrik Olovsson (S)
- Motion 2023/24:1323 — Nytt skatteavtal med Grekland av Fredrik Olovsson (S)
- Motion 2023/24:1396 — Ingen plats för hederskultur i ett demokratiskt och jämställt samhälle av Ann-Sofie Alm (M)
- Motion 2023/24:1411 — Redovisning av vad skattepengarna går till av Josefin Malmqvist (M)
- Motion 2023/24:1412 — Osynliga skatter av Marie-Louise Hänel Sandström (M)
- Motion 2023/24:1628 — För ett tryggare Malmö och Sverige av Niels Paarup-Petersen (C)
- Motion 2023/24:1633 — Sveriges 13 sämsta lagar av Rickard Nordin och Niels Paarup-Petersen (båda C)
- Motion 2023/24:1655 — Skatteförfarande av Per Söderlund m.fl. (SD)
- Motion 2023/24:1656 — Punktskatt av Per Söderlund m.fl. (SD)
- Motion 2023/24:1678 — Kvinnor som lever gömda av Alexandra Völker och Azadeh Rojhan (båda S)
- Motion 2023/24:1706 — F-skatt av Mattias Ottosson m.fl. (S)
- Motion 2023/24:1714 — Vikten av hästföretagares betydelse av Alexandra Anstrell (M)
- Motion 2023/24:1822 — Höjt gränsbelopp på kontrolluppgift för föreningar av Anne-Li Sjölund (C)
- Motion 2023/24:1833 — Ofrivilligt egenföretagande av Johanna Haraldsson m.fl. (S)
- Motion 2023/24:1837 — Regelverk om antalet folkbokförda i en och samma bostad av Ann-Christine Frohm Utterstedt (SD)
- Motion 2023/24:193 — Handläggningstiderna vid bouppteckning av Magnus Jacobsson (KD)
- Motion 2023/24:1995 — Rimliga avgifter för betalningspåminnelser av Magnus Manhammar (S)
- Motion 2023/24:2057 — Bekämpande av skatteflykt och skatteundandragande av Anna Wallentheim m.fl. (S)
Source: The Swedish Parliament