Administrative burden for companies

The counter-proposal wants the government to immediately ease the documentation requirements of the new interest deduction rules. The plan prioritizes instead combating tax evasion through greater public scrutiny of businesses and effective follow-up, and wants to see a tax system where the richest begin to pay their share again. The plan does speak for simple rules and good conditions for sound businesses, so the conclusion is uncertain.

• combat tax frauddecisive»Det handlar i hög utsträckning om överlagda beslut, där risken för upptäckt kan spela stor roll. Vi vill gå mot en större samhällelig insyn i företag där det behövs för att stävja fusk med till exempel skatter och anställningar.« (party programme ↗)“It is to a large extent about deliberate decisions, where the risk of detection can play a large role. We want to move toward greater public scrutiny of businesses where needed to combat cheating with, for example, taxes and employment.”
• solidaristic tax system»Vi vill se ett enkelt, stabilt och solidariskt skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“We want to see a simple, stable and solidaristic tax system where the richest begin to pay their share again.”
• capital should contribute more»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that considers what needs exist and where those with large capital assets or high incomes contribute more to welfare than they do today.”

The plan commits to security for small businesses as well as good business climate and strong competitiveness, and the election manifesto wants to strengthen the long-term conditions for enterprise. Immediately ensuring that the interest deduction rules do not create a disproportionate administrative burden for small and medium-sized businesses is in line with this. At the same time, the plan is uncompromising against tax fraud, which qualifies but does not nullify the support.

• security for small businessesdecisive»Trygghet för småföretagare.« (party programme ↗)“Security for small businesses.”
• good business climate»Innovationskraft, gott företagsklimat och stark konkurrenskraft för ökad tillväxt.« (party programme ↗)“Innovation capacity, good business climate and strong competitiveness for increased growth.”
• strengthened business conditions»Vi vill satsa på grön teknik, digitalisering och utbildning så att företagsklimatet stärks och kompetensförsörjningen förbättras.« (2022 manifesto ↗)“We want to invest in green technology, digitalization and education so that the business climate is strengthened and skill supply is improved.”
• stopped tax fraud»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare fraud and money laundering shall be stopped.”

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 it to be easy to start, run and grow as a business and states that most new jobs are created in small and medium-sized enterprises. The counter-proposal does not question the rules against tax evasion but requires that the administrative burden for smaller companies does not become disproportionate, which is compatible with the plan. The plan simultaneously drives hard against tax planning, which is why the support is weak.

• easy to run a businessdecisive»vara enkelt att starta företag, växa och anställa sina första medarbetare.« (party programme ↗)“be easy to start a business, grow and employ one's first employees.”
• the importance of small enterprises»Sverige skapas i små och medelstora företag, särskilt inom tjänstesektorn.« (party programme ↗)“Sweden is created in small and medium-sized enterprises, especially in the service sector.”
• counter tax planning»Storföretag och förmögna personer kan med hjälp av skatteplanering ofta undvika att« (party programme ↗)“Large companies and wealthy individuals can often avoid by means of tax planning”

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 commits to cleaning up the regulatory jungle for entrepreneurs, large and small, and reducing the administrative burden for smaller businesses. Interest deduction rules that force small and medium-sized businesses to document that internal loans are not artificial arrangements, with an unclear concept and double assessments, are exactly the burden the plan wants to remove. The requirement for predictable rules reinforces the conclusion.

• deregulation for businessdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the regulatory jungle for entrepreneurs, large and 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.”
• good conditions for small business»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, sole proprietors and small businesses are therefore crucial for creating new jobs.”
• predictable rules»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy should have fixed and predictable rules.”

The plan requires that the regulatory burden on small businesses decrease and that tax rules are competitive and easy to understand. It wants rules that make it easy to do right and a tax policy that is as simple and transparent as possible. The counter-proposal's requirement for measures against disproportionate administrative burden in the new interest deduction rules, particularly for smaller businesses, thus follows from the plan.

• reduced regulatory burdendecisive»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och« (party programme ↗)“The regulatory burden on small businesses shall decrease, through efforts at both municipal, state and”
• 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 investments.”
• simple and transparent tax policy»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall benefit wealth-creating forces, be as simple and transparent as”
• easy to do right»Vi vill ha spelregler som gör det lätt att göra« (party programme ↗)“We want rules that make it easy to do”

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 for companies are long-term and that bureaucracy and complicated rules are countered, with an expressed small business perspective in business policy. The counter-proposal's requirement for measures against disproportionate administrative burden from the new interest deduction rules, especially for small and medium-sized enterprises, follows directly from this. The plan provides no support for allowing unclear concepts and double reviews to remain without action.

• long-term and foreseeable rulesdecisive»Det är viktigt att de regler staten ställer upp för företagen är långsiktiga.« (party programme ↗)“It is important that the rules the state sets for companies are long-term.”
• counter bureaucracy and complications»Byråkrati och krångliga regler ska« (party programme ↗)“Bureaucracy and complicated rules shall”
• general means in business policy»Näringspolitiken ska bedrivas med generella medel« (party programme ↗)“Business policy shall be conducted with general means”

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 commits to removing one-third of companies' administrative costs and one-third of regulatory burden, simplifying the tax system and strengthening the conditions for investment. To immediately ensure that the new interest deduction rules do not impose a disproportionate documentation burden on small and medium-sized companies is precisely that commitment in practice. The plan therefore supports the counter-proposal's demand.

• reduced administrative burdendecisive»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 burden”
• simpler tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify 3:12 rules”
• good investment conditions»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and entrepreneurship through lower taxes on business”
• predictable government process»Korta myndigheternas handläggningstider genom en bortre tidsgräns« (2022 manifesto ↗)“Shorten agencies' processing times with a time limit”

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 explicitly commits to working for simplification of rules and easing small businesses' administrative burden, and to removing unnecessary rules where the cost does not match the benefit. The counter-proposal's requirement for proposals that prevent a disproportionate documentation burden from the interest-deduction rules for small and medium-sized enterprises is precisely this. The plan also requires that new rules should be cost-effective.

• reduced administrative burdendecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for simplification of rules and ease small businesses' administrative burden”
• remove unnecessary rules»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing businesses it is important to remove unnecessary rules where the costs for businesses do not match the benefit to society.”
• cost-effective rules»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules should be cost-effective and existing rules need to be reviewed.”
• competitive taxation»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 businesses in international competition”

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.