Follow-up and impact analysis

The plan gives here only general principles: the tax system shall be solidaristic and the richest shall pay their share, and society needs greater transparency to combat tax cheating. An exemption from source withholding with significant revenue loss and unclear boundaries should therefore be followed up. The plan supports the counter-proposal's requirement for a time-limited follow-up and impact analysis.

• solidaristic tax systemdecisive»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again begin to pay their share.”
• transparency against tax cheating»i företag där det behövs för att stävja fusk med till exempel skatter och« (party programme ↗)“in companies where it is needed to combat cheating with for example taxes and”
• protect tax revenue for welfare»De massiva skattesänkningar som genomförts av högerpartier och socialdemokrater under många år har resulterat i att det nu finns 350 miljarder mindre per år till välfärden än 1990.« (2022 manifesto ↗)“The massive tax cuts implemented by right-wing parties and social democrats for many years have resulted in 350 billion less per year for welfare than in 1990.”

The plan demands increased capital taxation, progressive taxation according to ability to pay and a strong fiscal framework for well-managed public finances. An exemption from capital gains tax on dividends with significant revenue loss and unclear boundary-drawing should therefore be followed up with disclosed consequences for public finances and oversight possibilities. The plan does not particularly address capital gains tax.

• increased capital taxationdecisive»Ökad kapitalbeskattning.« (party programme ↗)“Increased capital taxation.”
• taxation according to ability»Progressiv och utjämnande beskattning efter bärkraft.« (party programme ↗)“Progressive and equalizing taxation according to ability to pay.”
• protected tax revenues»Starkt finanspolitiskt ramverk, för sunda och välskötta offentliga finanser« (party programme ↗)“Strong fiscal framework, for sound and well-managed public finances”
• increased corporate taxation»Global överenskommelse om ökad beskattning av företag.« (party programme ↗)“Global agreement on increased taxation of corporations.”

The plan does not address withholding tax on dividends, but it requires a tax system that secures sustainable long-term financing of welfare and that politics have control over common resources. An exemption with significant revenue loss and unclear demarcation should then be followed up. The counter-proposal's demand for time-limited follow-up of the effects on public finances aligns with that principle.

• control over common resourcesdecisive»Politiken behöver därför ha större rådighet över hur våra gemensamma resurser fördelas.« (party programme ↗)“Politics therefore needs greater control over how our common resources are distributed.”
• sustainable public finances»säkerställa långsiktigt hållbara offentliga finanser, trygga välfärden« (party programme ↗)“ensure long-term sustainable public finances, secure welfare”
• equalising tax system»Skattesystemet ska motverka ett klassamhälle genom att utjämna de ekonomiska« (party programme ↗)“The tax system must prevent a class society by equalising the economic”

The plan requires that the fiscal policy framework is valued and that policy manages taxpayers' money, which speaks for time-limited follow-up of a tax exemption with significant revenue effects. The plan's ambition of increased transparency points in the same direction. The question of source taxation on dividends is not addressed at all in the plan, which is why the position is derived and uncertain.

• värna finanspolitiska ramverketdecisive»Det finanspolitiska ramverket ska värnas och förstärkas, och Sveriges långsiktiga ekonomiska stabilitet ska försvaras. Politiken ska hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“The fiscal policy framework shall be valued and strengthened, and Sweden's long-term economic stability shall be defended. Policy shall manage taxpayers' money.”
• ökad transparens»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden shall become even more transparent. We wish to establish an anti-corruption authority, tighten rules against corruption and introduce a lobbying register.”
• ansvarsfull beskattning»Beskattning är vårt sätt att finansiera gemensamma offentliga angelägenheter.« (party programme ↗)“Taxation is our way to finance shared public matters.”

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 does not address withholding tax on dividends or follow-up of individual tax reforms. The closest underlying principle is that tax policy shall be as simple and transparent as possible and that stable public finances shall be protected, which argues for the counter-proposal's demand for a time-limited follow-up of the reform's effects on public finances and control possibilities. The position is thus derived from general principles.

• simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och främja ett hållbart klimat och en god miljö.« (party programme ↗)“Tax policy shall favor the wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and a good environment.”
• stable public finances»Stabila offentliga finanser och låg statsskuld skapar utrymme för Sverige att möta kriser utan att välfärden hotas.« (party programme ↗)“Stable public finances and low state debt create room for Sweden to meet crises without welfare being threatened.”
• openness and scrutiny»Offentlighetsprincipen har en grundläggande betydelse för att förankra och fördjupa folkstyret, och är en förutsättning för granskning och debatt.« (party programme ↗)“The principle of publicity has fundamental importance for anchoring and deepening democracy, and is a precondition for scrutiny and debate.”

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 a tax system that is transparent and ethically legitimate and designed according to established principles such as equal treatment, and highlights evaluation and cost monitoring as important political tasks. The counter-proposal's requirement for time-limited monitoring of an exception with significant revenue effects and unclear boundaries follows from this. However, the plan provides no support for the exception as such to be abolished.

• transparent tax systemdecisive»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.”
• follow-up as political task»Utvärdering, kostnadsuppföljning och kvalitetskontroll är därför viktiga politiska uppgifter.« (party programme ↗)“Evaluation, cost monitoring and quality control are therefore important political tasks.”
• equal treatment in taxation»Beskattning av inkomster, varor, tjänster, fastigheter, förmögenhet eller andra former av beskattning får inte urholka äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“Taxation of income, goods, services, property, assets or other forms of taxation must not undermine property rights and shall be designed according to established tax law principles such as tax according to ability to pay and equal treatment.”
• simple tax rules»Det är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland annat småföretagsamhet.« (party programme ↗)“It is also important that tax rules be designed as simply as possible to thereby facilitate for among other things small business.”

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 demands order and discipline in state finances, that the surplus target is protected and that respect for taxpayers' money is a guiding star. When an exception from withholding tax concerns significant income and unclear demarcations it follows from these principles that the effects on public finances and control possibilities should be followed up. The plan therefore speaks for the counter-proposal's demand, although without addressing precisely this tax rule.

• protected surplus targetdecisive»Överskottsmålet ska värnas och det är inte aktuellt att övergå till ett balansmål.« (2022 manifesto ↗)“The surplus target must be protected and it is not current to move to a balanced budget target.”
• order in state finances»I tuffa ekonomiska tider krävs ordning och reda i ekonomin.« (2022 manifesto ↗)“In tough economic times order and discipline in the economy is required.”
• strong state finances»Statens finanser ska vara starka.« (party programme ↗)“State finances shall be strong.”
• respect for tax money»Offentligt slöseri i alla former ska bekämpas.« (party programme ↗)“Public waste in all forms shall be combated.”

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 demands clear results for every public investment and wants to strengthen the possibility of accountability when the management of public resources fails, because taxpayers' money should be used efficiently. Time-limited follow-up of a tax exemption's effects on public finances and control possibilities follows from this principle. The tax question as such is not addressed in the plan, so the position is derived.

• results follow-updecisive»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for every public investment”
• accountability»Sverigedemokraterna vill stärka möjligheter för ansvarsutkrävande när hanteringen av de offentliga resurserna brister.« (2022 manifesto ↗)“Sverigedemokraterna wants to strengthen possibilities for accountability when the management of public resources fails.”
• responsibility for public funds»Politiker har ett ansvar gentemot medborgarna att deras hårt förvärvade pengar används effektivt och inte slösas bort.« (2022 manifesto ↗)“Politicians have a responsibility to citizens that their hard-earned money is used efficiently and not wasted.”
• sound public finances»respekt för det finanspolitiska ramverket är grundförutsättningar för att långsiktigt« (party programme ↗)“respect for the fiscal policy framework are basic prerequisites for long-term”

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.