Tax rates

The election manifesto explicitly points out that culture has been depleted with cinemas existing in fewer places and that film is part of what makes society richer for everyone. Reduced cinema VAT makes cinema visits cheaper and places film on equal footing with other culture, which aligns with the plan's demand for culture that reaches everyone. The plan also does not want to raise taxes for ordinary wage earners but on fortunes, which makes a reduction in consumption tax on culture compatible with the tax line.

• fewer cinemasdecisive»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sports have also been depleted when school libraries are closed, the swimming school has become more expensive and cinemas exist in fewer places.”
• culture reaching everyone»Vi vill se gott om utrymmen för kulturellt skapande, som når alla i« (party programme ↗)“We want to see plenty of spaces for cultural creation, reaching everyone in”
• tax on fortunes, not consumption»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We don't want to raise taxes for ordinary wage earners but for multi-millionaires, luxury villas and large capital gains you don't even have to work for.”
• film as part of culture»Kultur som konst, musik och film bidrar till att skapa ett rikare samhälle att leva i för alla.« (2022 manifesto ↗)“Culture as art, music and film contributes to creating a richer society to live in for everyone.”

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 fair access to, among other things, film and asserts that access to culture shall not be a class issue, which speaks for film visits not being taxed more heavily than concerts and theatre. Simultaneously the programme binds the party to broad tax bases that create space for welfare, which pulls toward unified VAT. The culture argument carries somewhat more weight in this particular issue, but the foundation is weak.

• fair access to filmdecisive»Jämlik tillgång till litteratur och musik, dans och teater, bildkonst och film.« (party programme ↗)“Fair access to literature and music, dance and theatre, visual art and film.”
• culture not a class issue»Tillgången till kultur och bildning ska inte vara en klassfråga.« (party programme ↗)“Access to culture and education shall not be a class issue.”
• broad tax bases»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 create increased space”

The plan places on the public a responsibility for rich and fair access to culture and states that people shall be able to take part in culture regardless of where in the country you live. Reduced cinema VAT makes cinema films cheaper and equates them with other culture, which is in line with that commitment. The plan says nothing about VAT structure, and the election manifesto's proposal for reduced VAT on sharing services only shows that differentiated VAT can be used as a policy tool.

• public responsibility for culturedecisive»Kulturen är en del av vår välfärd – därför har det offentliga ett ansvar för att säkerställa en rik och rättvis tillgång till kultur.« (party programme ↗)“Culture is part of our welfare – therefore the public has a responsibility to ensure rich and fair access to culture.”
• access to culture throughout the country»Du ska kunna gå på konsert, utställning, lära dig dansa eller spela ett instrument på kulturskolan, oavsett var du bor i Sverige.« (party programme ↗)“You shall be able to go to a concert, an exhibition, learn to dance or play an instrument at music school, regardless of where you live in Sweden.”
• recovery plan for culture»satsa på en bred återhämtningsplan för kulturlivet i hela landet, som omfattar både offentliga, fria, professionella och ideella aktörer.« (2022 manifesto ↗)“invest in a broad recovery plan for cultural life throughout the country, which includes both public, independent, professional and voluntary actors.”
• VAT as a policy tool»sänka momsen kraftigt på bilpooler och andra delningstjänster och underlätta för de som vill dela, istället för äga, en bil.« (2022 manifesto ↗)“reduce VAT significantly on car pools and other sharing services and make it easier for those who want to share, instead of own, a car.”

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 establishes that total tax pressure shall fall and that taxation limits people's self-determination, and that competition is a central driving force. A cinema VAT that taxes cinema harder than concert and theatre distorts competition between cultural forms, and a reduction is in line with both the tax line and the commitment to culture throughout the country. The plan does not take a position on VAT unity, so the certainty is low.

• reduced tax pressuredecisive»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax pressure must fall next term.”
• competition neutrality»Konkurrens är en viktig drivkraft för utvecklingen av marknadsekonomin.« (party programme ↗)“Competition is an important driving force for the development of the market economy.”
• sparing taxation»Beskattning begränsar dock människors självbestämmande« (party programme ↗)“Taxation however limits people's self-determination”
• accessible culture»Att tillhandahålla kultur i hela landet är en viktig utgångspunkt för Centerpartiet.« (2022 manifesto ↗)“Providing culture throughout the country is an important starting point for the Centre Party.”

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 a tax system that is as simple and transparent as possible and wants to exchange lower taxes for higher consumption taxes, which speaks against introducing yet another reduced VAT rate. A reduction in cinema VAT from 25 to 6 percent breaks the uniformity the plan seeks and against the requirement that the tax reform shall be fully financed. The plan wants to increase culture's accessibility, but not with this tool.

• higher consumption taxesdecisive»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Lower taxes shall be exchanged for higher consumption taxes and environmental taxes.”
• simple and transparent 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 favor the wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and good environment.”
• fully financed tax reform»Reformen ska vara fullt finansierad och tydligt sänka skatten på jobb och företagande.« (party programme ↗)“The reform shall be fully financed and clearly lower tax on jobs and business.”
• increased accessibility to culture»Det offentliga ska på alla nivåer gynna mångfalden av kulturuttryck, öka kulturens tillgänglighet för hela befolkningen och skapa ekonomiska förutsättningar även för sådan kultur som är av hög kvalitet utan att vara kommersiellt lönsam.« (party programme ↗)“The public shall at all levels promote the diversity of cultural expression, increase culture's accessibility for the entire population and create economic conditions even for such culture that is of high quality without being commercially profitable.”

The plan requires that taxation be structured according to established tax-law principles such as equal treatment; that cinema visits are taxed more heavily than concerts and theatre violates this. The plan also places a duty on the public to actively contribute to culture being available to citizens. That VAT in principle should be uniform speaks in the other direction, but the plan itself opens for exceptions when the uniform rate is high.

• equal treatment in taxationdecisive»äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter« (party programme ↗)“ownership and shall be structured according to established tax-law principles such as tax after”
• culture shall reach citizens»offentliga ska inte bara garantera kulturell frihet, utan också aktivt bidra till att kulturen« (party programme ↗)“public [authorities] shall not only guarantee cultural freedom, but also actively contribute to culture”
• uniform VAT but exceptions possible»Nivån på mervärdesskatten bör i princip vara generell. En hög generell nivå på momssatsen« (party programme ↗)“The level of value-added tax should in principle be uniform. A high uniform level of VAT”
• the democratic value of culture»Ett rikt kulturliv vitaliserar även demokratin.« (party programme ↗)“A rich cultural life also vitalizes democracy.”

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 counter-proposal wants to reduce film theatre VAT specifically from 25 to 6 per cent, i.e. a new sectoral exemption in VAT. The plan's tax promises are directed at work, fuel, savings and pensioners, and all new reforms should be financed or fit within the budget surplus target with clear prioritization of courts, defence and welfare. The party programme furthermore requires taxes that are low and efficient, which speaks against more sector-specific exemptions.

• financed reformsdecisive»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new promises and reforms – such as our income tax reductions – need to be financed or fit within the budget surplus target.”
• prioritization of core tasks»De stora behoven inom rättsväsendet, försvaret och välfärden ställer stora krav på prioriteringar under åren som kommer.« (2022 manifesto ↗)“The large needs in courts, defence and welfare place large demands on prioritization in the years to come.”
• tax reduction on work first»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower tax on work so that your effort pays off better”
• low and efficient taxes»Skatterna ska vara låga« (party programme ↗)“Taxes should be low”

The plan says nothing about value-added tax rates or about cinemas. The most closely related principles are that reduced or better-designed taxes can in the long term increase revenues through growth and that culture should reach all of Sweden. Based on these principles, a reduced cinema VAT rate aligns more closely with the plan than the committee's demand for a uniform standard tax rate, but the evidence is weak.

• reduced taxes increase growthdecisive»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 term increase tax revenues because such a policy leads to increased growth.”
• culture throughout the country»Politiken bör utformas för att den svenska kulturen ska nå hela Sverige.« (2022 manifesto ↗)“Policy should be designed so that Swedish culture reaches all of Sweden.”
• taxes that do not inhibit business»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not inhibit Swedish business in international competition”

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.