Impact assessment of changes to the supplementary tax law

The plan wants a simple, stable and solidaristic tax system where the richest pay their share, and sees intergovernmental cooperation as the way to regulate international large companies and stop profits ending up in tax havens. A comprehensive impact analysis aimed at the global minimum tax actually working aligns with that. The plan says nothing about this specific regulation, however, so support is derived.

• simple and solidaristic tax systemdecisive»arv och höga inkomster. Vi vill se ett enkelt, stabilt och solidariskt« (party programme ↗)“inheritance and high incomes. We want to see a simple, stable and solidaristic”
• regulate international large companies»att reglera finansiella flöden och internationella storföretag.« (party programme ↗)“to regulate financial flows and international large companies.”
• stop profits to tax havens»Pengarna du och jag betalar för våra barns skolgång och framgång går till vinster i skolkoncerner och hamnar i skatteparadis.« (2022 manifesto ↗)“The money you and I pay for our children's education and success goes to profits in school companies and ends up in tax havens.”

The plan drives forward for a global agreement on increased corporate taxation, and a minimum tax that becomes so complicated that it undermines its own purpose counteracts that commitment. At the same time, the plan wants good business climate and security for small business owners, which argues for administrative costs to be analysed and simplified. The requirement for a comprehensive impact assessment is therefore in line with the plan, which however does not state itself about precisely this regulations.

• global corporate taxationdecisive»Global överenskommelse om ökad beskattning av företag.« (party programme ↗)“Global agreement on increased corporate taxation.”
• good business climate»Innovationskraft, gott företagsklimat och stark konkurrenskraft för ökad tillväxt.« (party programme ↗)“Innovation power, good business climate and strong competitiveness for increased growth.”
• reasonable conditions for enterprise»Trygghet för småföretagare.« (party programme ↗)“Security for small business owners.”

The plan stands behind global commitments against tax evasion and simultaneously wants companies to have clear rules of the game and for it to be simple to run and grow a business. A comprehensive impact assessment of the supplementary tax framework and its administrative costs does not contradict the purpose of the minimum tax but serves the requirement for thoroughly considered rules. However, the plan says nothing about the supplementary tax specifically, so the conclusion is derived and uncertain.

• global commitments against tax evasiondecisive»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 the rest of the world.”
• clear rules of the game for business»Företag, oavsett storlek, behöver tydliga spelregler för att potentialen i näringslivets omställning till hållbarhet ska kunna tas till vara.« (party programme ↗)“Companies, regardless of size, need clear rules of the game so that the potential in business's transition to sustainability can be fully realised.”
• simple to run a business»Därför ska det vara enkelt att starta företag, växa och anställa sina första medarbetare.« (party programme ↗)“Therefore it should be simple to start a business, grow and hire your first employees.”

The plan wants to clear out the rule tangle for companies and reduce the administrative burden, especially for smaller companies. A combined consequence analysis of the additional tax's regulations, companies' administrative costs and possibilities for simplification lies directly in line with that commitment. Taxes shall moreover be globally competitive and not harm jobs.

• regulatory simplification for companiesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear out the rule tangle for entrepreneurs, large as small.”
• reduced administrative burden»minska den administrativa bördan för små och nystartade företag.« (party programme ↗)“reduce the administrative burden for small and newly started companies.”
• competitive taxes»Våra skatter behöver vara globalt konkurrenskraftiga, stimulera till innovationer och entreprenörskap« (party programme ↗)“Our taxes need to be globally competitive, stimulate innovations and entrepreneurship”
• no job-harming tax increases»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We shall not participate in any tax increases that harm jobs, own savings or make it more expensive to live.”

The plan requires a tax system that is as simple and transparent as possible and tax rules that are easy to understand for businesses, and that regulatory burden for small businesses decreases and that public decisions are analysed from a business perspective. A comprehensive impact analysis of the additional tax's administrative costs and simplification opportunities is a direct expression of these commitments. The counter-proposal does not question the minimum tax in substance, but its implementation.

• simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy shall benefit the wealth-creating forces, be as simple and transparent as possible”
• easy-to-understand tax rules»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, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“Regulatory burden for small businesses shall decrease, through efforts at both municipal, state and European level, and public decisions are analysed from a small business perspective.”

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 requires that the rules the state sets up for companies are long-term and that tax rules are designed as simply as possible, and that monitoring and cost control are important political tasks. A comprehensive consequence analysis of the additional tax's administrative burden and simplification opportunities is precisely such monitoring. The subject matter is not explicitly addressed in the documents.

• long-term rules for companiesdecisive»Det är viktigt att de regler staten ställer upp för företagen är långsiktiga.« (party programme ↗)“It is important that the rules the state sets up for companies are long-term.”
• simple tax rules»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“designed as simply as possible in order to thereby facilitate among other things”
• monitoring is a political task»kostnadsuppföljning och kvalitetskontroll är därför viktiga politiska uppgifter« (party programme ↗)“cost monitoring and quality control are therefore important political tasks”

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's core commitment in the business area is to remove one-third of companies' administrative costs and one-third of regulatory red tape, and to make the tax system simpler. A comprehensive impact analysis of the additional tax with focus on administrative costs and simplification opportunities aligns directly with that commitment. The plan does not mention the additional tax as such, but its demands for simplicity and low administrative burden bear the position.

• reduced regulatory red tapedecisive»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 red tape”
• simpler tax system»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investments in Sweden.”
• simplified tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”

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's core commitment is deregulation and that existing rules shall be reviewed so that companies' administrative burden decreases. A comprehensive impact analysis of the supplementary tax's regulation, company costs and simplification opportunities is exactly such a review. The plan is moreover critical of tax rules that deviate from the world and of EU taxes, which further speaks for scrutiny of the implementation.

• review of regulationdecisive»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules shall be cost-effective and existing rules need to be reviewed.”
• reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for reducing red tape and ease the administrative burden on small businesses”
• competitive taxes»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”
• skepticism of EU taxes»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop power transfers and EU taxes”

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.