Business and Investment; General Tax Issues

The plan points out wage dumping and economic crime as central threats and wants greater public transparency in companies to counter fraud with taxes and employment; a mandatory contractor deduction in the construction industry is precisely such a tool. The plan also states that tax levels need to increase to handle major societal challenges, which argues for investigating a standby tax rather than leaving financing unresolved.

• stop wage dumping and economic crimedecisive»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”
• transparency to counter fraud»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want to move towards greater public transparency”
• increased tax levels»För att ta tag i de stora samhällsutmaningarna kommer skattenivåerna« (party programme ↗)“In order to tackle the major societal challenges the tax levels will need to”
• serious conditions in construction»Vänsterpartiet ställer krav på kollektivavtal vid offentliga upphandlingar.« (2022 manifesto ↗)“The Left Party demands collective agreements in public procurement.”

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 contains the proposal for a preparedness tax on the very richest linked to defence building towards two per cent of GDP, which is exactly what the counter-proposal wants to investigate. The plan also requires forceful action against workplace crime and combating crime in the labour market, which supports the requirement for a reinstituted mandatory contractor tax deduction. Both parts of the counter-proposal thus have direct backing in the plan.

• preparedness tax on the richdecisive»Vi vill införa en beredskapsskatt för de allra rikaste.« (2022 manifesto ↗)“We want to introduce a preparedness tax on the very richest.”
• forceful action against workplace crime»Krafttag mot arbetslivskriminaliteten.« (2022 manifesto ↗)“Forceful action against workplace crime.”
• combated labour market crime»Bekämpande av kriminalitet på arbetsmarknaden.« (party programme ↗)“Combating crime in the labour market.”
• increased defence appropriations»Anslagen till det militära försvaret ska öka till motsvarande två procent av BNP.« (2022 manifesto ↗)“Appropriations for military defence shall increase to correspond to two per cent of GDP.”

The party programme demands strong measures against employers who exploit labour and do not respect Swedish labour law, and strengthened work against the criminal economy, which carries the counter-proposal's demand for mandatory subcontracting deduction in the construction sector. The programme also establishes that credible total defence is needed and that the tax system should secure long-term sustainable financing, which speaks for investigating a preparedness tax. The tax form as such is not addressed, therefore inferred.

• strong measures against labour crimedecisive»arbetskraft och inte respekterar svensk arbetsrätt eller gällande kollektivavtal.« (party programme ↗)“labour and do not respect Swedish labour law or applicable collective agreements.”
• combat criminal economy»Vi vill också stärka arbetet mot den kriminella ekonomin. Brottsvinster ska beslagtas och« (party programme ↗)“We also want to strengthen work against the criminal economy. Criminal profits shall be seized and”
• sustainable tax financing»utjämna de ekonomiska klyftorna och säkra en långsiktigt hållbar finansiering av« (party programme ↗)“reduce economic inequalities and secure long-term sustainable financing of”
• credible total defence»diplomatiska lösningar. Samtidigt är ett starkt och trovärdigt totalförsvar – både civilt« (party programme ↗)“diplomatic solutions. At the same time a strong and credible total defence – both civil”

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 promises that the total tax burden shall come down next electoral period and that the party does not participate in tax increases that harm jobs. A new preparedness tax goes straight against that commitment, and a mandatory entrepreneur deduction increases precisely the regulatory burden the party wants to clear out. That defence shall be equipped to two per cent of GDP is however the plan's line, but not through tax increases. The plan therefore rejects the counter-proposal.

• reduced total tax burdendecisive»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next electoral period.”
• regulatory simplification for business»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear out the rule tangle for entrepreneurs, large as small.”
• low tax on entrepreneurship»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job-creating in companies shall be kept as small as possible.”
• increased defence appropriations»Sverige behöver satsa två procent av BNP på försvaret så snart det är praktiskt möjligt och gå med i Nato.« (2022 manifesto ↗)“Sweden needs to invest two per cent of GDP in defence as soon as it is practically possible and join NATO.”

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 counter-proposal's core is a new preparedness tax and a reintroduced mandatory contractor deduction. The plan's decisive commitment is to lower taxes for both business owners and employees and to keep tax levels competitive and simple, while regulatory burden for small businesses shall decrease. The plan certainly wants a defence appropriation of two per cent of GDP, but does not finance it with new taxes.

• lowered tax on work and businessdecisive»Vi vill sänka din skatt oavsett om du är företagare eller anställd.« (2022 manifesto ↗)“We want to lower your tax whether you are a business owner or employee.”
• competitive taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage business, education and investment.”
• reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“Regulatory burden for small businesses shall decrease”
• defence appropriation two per cent»Vi vill därför redan 2025 se ett försvarsanslag om 2 procent av BNP och därmed skapa tillräckliga förutsättningar att stärka både armen, marinen och flygvapnet.« (2022 manifesto ↗)“We therefore already want to see a defence appropriation of 2 per cent of GDP in 2025 and thereby create sufficient conditions to strengthen both the army, navy and air force.”

The plan's decisive tax policy commitment is that the tax system shall stimulate work, savings and enterprise, be designed as simply as possible for small businesses and not drive enterprises out of the country. A new readiness tax and a reintroduced mandatory contractor deduction go in the opposite direction regarding tax burden and regulatory burden. That the plan requires that all crimes be prosecuted weighs the other way but does not support the demand for new taxes.

• tax shall favor work and enterprisedecisive»att det stimulerar arbete, hederlighet, sparande och företagande« (party programme ↗)“that it stimulates work, integrity, savings and enterprise”
• simple rules for small businesses»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“be designed as simply as possible to thereby facilitate among other things”
• competitive tax policy»att den inte driver människor och företag ut ur landet« (party programme ↗)“that it does not drive people and enterprises out of the country”
• all criminality shall be prosecuted»Alla brott ska effektivt och utan undantag beivras« (party programme ↗)“All crimes shall be effectively and without exception prosecuted”

The plan introduces a tax-increase ceiling meaning that combined taxes are not raised during the term of office and establishes that more tax is no solution. A investigated emergency tax directly contradicts that commitment, and an obligatory contractor deduction goes against the promise to significantly reduce companies' administration. Defense modernization shall according to the plan be financed through prioritization and efficiency improvements, not new taxes.

• tax-increase ceilingdecisive»• Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“• Introduce a tax-increase ceiling during the coming term of office meaning that combined taxes are not raised”
• no new taxes(2022 manifesto)
• defense through reprioritization»• Inrätta ett effektiviseringskansli som ska gå inom alla myndigheters ekonomi för att frigöra resurser till försvaret« (2022 manifesto ↗)“• Establish an efficiency office that shall go through the economics of all agencies to free up resources for defense”
• smaller administrative burden»• Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“• Remove one-third of companies' administrative costs and one-third of regulatory complexity”

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The plan's core tax commitment is that taxes should not hamper Swedish companies in international competition and that regulatory burden for smaller businesses should be eased. The counter-proposal wishes to investigate a new emergency tax and reintroduce a mandatory contractor deduction, thus both higher tax revenue and more administration for construction companies. The plan certainly wishes to guarantee the defence's long-term financing, but not through new taxes. Therefore the plan rejects the counter-proposal's demand.

• competitive business taxesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish companies in international competition”
• lower regulatory burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for reducing red tape and ease the administrative burden on small businesses”
• lower taxes drive growth»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Reduced or better designed taxes will in many cases in the long run increase tax revenues because such policy leads to increased growth.”
• long-term defence financing»Garantera den långsiktiga finansieringen av ett starkt försvar« (2022 manifesto ↗)“Guarantee the long-term financing of a strong defence”