Tax agreements, tax evasion and tax reporting

The plan wants greater societal oversight of businesses to combat tax fraud and effective monitoring of organized economic crime. Criminalization of gross tax evasion, expanded country-by-country reporting, and declaration requirements for assets abroad are concrete expressions of the same commitment. The election manifesto furthermore points out that tax money ends up in tax havens as a core problem and demands that the richest pay their share.

• oversight of businesses against tax frauddecisive»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want to move toward greater societal oversight”
• combat economic crime»Det behövs en effektiv uppföljning av den organiserade« (party programme ↗)“There needs to be effective monitoring of organized”
• stop tax havens»Pengarna du och jag betalar för våra barns skolgång och framgång går till vinster i skolkoncerner och hamnar i skatteparadis.« (2022 manifesto ↗)“Money you and I pay for our children's education and success goes to profits in school companies and ends up in tax havens.”
• solidaristic tax system»Vi vill se ett enkelt, stabilt och solidariskt« (party programme ↗)“We want to see a simple, stable and solidaristic”

The plan's decisive commitment is that tax fraud and money laundering must be stopped and that fraud and all other economic crime must be combated. The programme also wants a global agreement on increased taxation of enterprises and a tax system with broad tax bases that secure welfare financing. Criminalisation of serious tax evasion, broader country-by-country reporting and tightened EU criteria are in line with this.

• stop tax frauddecisive»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime and money laundering must be stopped.”
• global corporate taxation»Global överenskommelse om ökad beskattning av företag.« (party programme ↗)“Global agreement on increased taxation of enterprises.”
• combat economic crime»Bekämpande av bedrägerier och all annan ekonomisk brottslighet.« (party programme ↗)“Combating fraud and all other economic crime.”
• robust and fair tax system»Robust, hållbart och rättvist skattesystem med breda skattebaser som ger ökat utrymme« (party programme ↗)“Robust, sustainable and fair tax system with broad tax bases that provide increased room”

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 strong action against large enterprises and wealthy persons who use tax planning to often avoid paying taxes and requires joint commitments and strengthened global cooperation to address this challenge. The plan demands that the principle of everyone contributing according to their capacity shall apply to capital both in Sweden and globally, and wishes to strengthen work against criminal economy. Stricter country-by-country reporting, stricter listing criteria and criminalization of serious tax evasion are measures in precisely this direction.

• stop tax planningdecisive»Storföretag och förmögna personer kan med hjälp av skatteplanering ofta undvika att betala skatt.« (party programme ↗)“Large enterprises and wealthy persons can with the help of tax planning often avoid paying taxes.”
• strengthened global tax cooperation»För att hantera denna utmaning krävs gemensamma åtaganden och att det globala samarbetet stärks, i Sverige, EU och i resten av världen.« (party programme ↗)“To address this challenge, joint commitments are required and global cooperation must be strengthened, in Sweden, the EU and in the rest of the world.”
• capital shall be taxed according to capacity»Principen att alla ska bidra efter förmåga är grundläggande och måste gälla kapital – både i Sverige och globalt.« (party programme ↗)“The principle that everyone shall contribute according to their capacity is fundamental and must apply to capital – both in Sweden and globally.”
• against criminal economy»Vi vill också stärka arbetet mot den kriminella ekonomin.« (party programme ↗)“We also wish to strengthen work against criminal economy.”

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 the EU should refrain from intervening in countries' taxes and that Swedish taxes should be globally competitive. Making zero taxes and low corporate tax rates into blacklist criteria, expanding country-by-country reporting and introducing reporting requirements for foreign assets means both tax harmonization and greatly increased administration, contrary to the plan's rule-simplification line. The plan's demands for transparency and stricter rules against corruption point partly the other way.

• taxes are national competencedecisive»Däremot måste unionen avhålla sig från att gripa in i t.ex. ländernas skatter,« (party programme ↗)“However, the union must refrain from intervening in e.g. countries' taxes,”
• competitive taxes»Våra skatter behöver vara globalt konkurrenskraftiga, stimulera till innovationer och entreprenörskap« (party programme ↗)“Our taxes need to be globally competitive, stimulate innovation and entrepreneurship.”
• reduced regulatory burden»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear up the rule jungle for entrepreneurs, large and small.”
• transparency against corruption»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 want to establish an anti-corruption agency, tighten rules against corruption and introduce a lobbying register.”

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 corporate tax to continue to be reduced and taxes to be internationally competitive, which is difficult to reconcile with low corporate taxes in themselves becoming a criterion for the EU's blacklist. The plan also requires as simple and transparent a tax system as possible and reduced regulatory burden, while the counter-proposal adds several new reporting and declaration requirements. The counter-proposal's demands are therefore rejected.

• reduced corporate taxdecisive»För att säkra den svenska konkurrenskraften ska bolagsskatten fortsätta sänkas och enhetligheten i kapitalinkomstbeskattningen öka.« (party programme ↗)“To secure Swedish competitiveness, corporate tax shall continue to be reduced and uniformity in capital income taxation shall increase.”
• competitive taxes»För att vårt land ska vara attraktivt för kapital, företag och högutbildad arbetskraft behöver skatterna vara internationellt konkurrenskraftiga.« (party programme ↗)“For our country to be attractive for capital, businesses and highly educated labour, taxes must be internationally competitive.”
• simple tax system»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 favour wealth-creating forces, be as simple and transparent as possible and promote sustainable climate and good environment.”
• reduced regulatory burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“Regulatory burden on small businesses shall decrease, through efforts at municipal, state and European level, and public decisions shall be analysed from a small business perspective.”

The plan requires competitive capital taxes, tax regulations as simple as possible, and that tax policy does not drive companies out of the country, and states that each country itself gets to choose the design of its economic policy. The counter-proposal's package with expanded reporting, blacklisting of low-tax countries and declaration requirements for foreign assets goes in the opposite direction. The plan certainly values honesty in the tax system, but the basis is principled and the support weak.

• competitive capital taxesdecisive»Kapitalskatterna måste därför vara konkurrenskraftiga. Beskattning av inkomster, varor,« (party programme ↗)“Capital taxes must therefore be competitive. Taxation of income, goods,”
• simple tax rules»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“be designed as simply as possible in order to thereby facilitate, among other things”
• national right over economic policy»EU:s inre marknad komma till sin fulla rätt. Varje land har dock rätt att själv välja« (party programme ↗)“the EU's internal market come into its full right. However, each country has the right to choose itself”
• tax must not drive out companies»på ett sådant sätt att den inte driver människor och företag ut ur landet.« (party programme ↗)“in such a way that it does not drive people and companies out of the country.”

The counter-proposal wants to sharply widen reporting requirements on businesses, expand the information obligation to domestic arrangements and introduce declaration duty for assets abroad. The plan's commitment goes in the opposite direction: a third of businesses' administrative costs and a third of regulatory red tape should go, and taxes should be low because more tax is not a solution. The driving forces for investments and entrepreneurship should be strengthened, not burdened by new reporting obligations.

• reduced administrative burdendecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administrative costs and a third of regulatory red tape”
• no increased tax burden(2022 manifesto)
• competitive business taxes»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the driving forces for investments, research and entrepreneurship, through lower taxes on business”
• low and effective taxes»Skatterna ska vara låga« (party programme ↗)“Taxes shall be low”

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The plan wants to stop transfers of power and EU taxes and requires taxes on companies that do not deviate too much from the rest of the world, while the regulatory burden on companies should be reduced. The counter-proposal's expanded country-by-country reporting, broadened disclosure requirements and filing requirements for foreign assets entails both more EU-controlled tax regulation and more administration. The plan's opposition to fraud and corruption pulls in the other direction, but does not fully support the requirement.

• no to EU tax powerdecisive»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop transfers of power and EU taxes”
• reduced regulatory burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce the administrative burden on small businesses”
• competitive corporate taxes»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim for competitive taxes that do not deviate too much from the rest of the world, especially those taxes imposed on companies.”
• prevent fraud and corruption»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both fraud and systems that tend to encourage fraud and corruption should be prevented.”