Tax rates for culture, tourism and fuel

The party programme states that everyone shall have the same right and opportunity to practise culture and participate in cultural life, and the election manifesto wants culture to exist throughout the country and not be depleted. A VAT threshold that differentiates between music genres affects precisely the broad popular culture in folk parks and dance halls. The plan does not address tax rates, but its cultural principle speaks for the boundary being reconsidered.

• equal access to culturedecisive»Alla ska ha samma rätt och möjlighet att utöva kultur och att ta del« (party programme ↗)“Everyone shall have the same right and opportunity to practise culture and participate in”
• culture nationwide»Det är viktigt att kulturen står fri från såväl kommersiell som politisk styrning och finns i hela landet.« (2022 manifesto ↗)“It is important that culture stands free from both commercial and political steering and exists throughout the country.”
• depleted culture and sport»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sport have also been depleted when school libraries are closed, swimming pools become more expensive and cinemas exist in fewer places.”

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 does not take a position on the VAT rate for dance bands, but cultural policy's task according to the programme is to make different artistic expressions accessible to all across the country, and the election manifesto wants a vibrant, free and independent cultural life. The tax principle of simplicity and clarity also speaks against unjustified distinctions between genres. Deriving from this, the plan supports a review of that distinction.

• culture accessible across the countrydecisive»konstens olika uttrycksformer tillgängliga för alla, barn och vuxna, i hela landet.« (party programme ↗)“different artistic expressions accessible to all, children and adults, across the country.”
• vibrant and free cultural life»Sverige ska ha ett levande, fritt och obundet kulturliv som både stärker samhörigheten och utmanar.« (2022 manifesto ↗)“Sweden shall have a vibrant, free and independent cultural life that both strengthens cohesion and challenges.”
• simple and uniform tax rules»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in regulations, broad tax bases and that all earned income and compensation”

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.

Cultural policy shall, according to the election manifesto, stimulate a diversity of cultural expressions, and the party programme says that support for different kinds of cultural utterances is important and that a rich cultural life contains both institutions and free groups. A VAT ceiling that distinguishes between music genres contradicts that equal treatment. The plan does not take a position on precisely danceband VAT, but the principle of diversity bears the counter-proposal's demand for a review.

• support for different cultural utterancesdecisive»Miljöpartiet vill att människor alltid ska ges rätt att definiera och utöva sin egen identitet och kultur. Därför är stöd till olika sorters kulturyttringar viktigt.« (party programme ↗)“The Green Party wants people to always be given the right to define and practise their own identity and culture. That is why support for different kinds of cultural utterances is important.”
• diversity of cultural expressions»Kulturpolitiken ska grundas på respekt för den konstnärliga friheten och yttrandefriheten och stimulera en mångfald av kulturella uttryck.« (2022 manifesto ↗)“Cultural policy shall be based on respect for artistic freedom and freedom of expression and stimulate a diversity of cultural expressions.”
• broad cultural concept»Ett rikt kulturliv består av såväl klassiska institutioner som kulturutövande av fria grupper och individer.« (party programme ↗)“A rich cultural life consists of both classical institutions and cultural practice by free groups and individuals.”
• cultural life across the country»satsa på en bred återhämtningsplan för kulturlivet i hela landet, som omfattar både offentliga, fria, professionella och ideella aktörer.« (2022 manifesto ↗)“invest in a comprehensive recovery plan for cultural life across the country, encompassing both public, free, professional and voluntary actors.”

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 makes culture throughout the country an explicit starting point and highlights tourism's importance for rural development; dance halls and folk parks are precisely such culture and tourism outside the major cities. The plan furthermore wants to lower the overall tax burden and not participate in tax increases that harm jobs. A review that gives dance band performances the same lower culture VAT as other performing arts thus aligns most closely with the plan's line, but the question is not explicitly addressed.

• culture throughout the countrydecisive»Att tillhandahålla kultur i hela landet är en viktig utgångspunkt för Centerpartiet. Kulturen ska vara fri och oberoende, idrotten jämlik och inkluderande.« (2022 manifesto ↗)“Providing culture throughout the country is an important starting point for the Centre Party. Culture shall be free and independent, sports shall be fair and inclusive.”
• strengthened tourism»Besöksnäringen har stor betydelse för hela landets utveckling« (2022 manifesto ↗)“Tourism has great importance for the development of the entire country”
• reduced tax burden»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The overall tax burden must decrease in the next term of office. We will not participate in any tax increases that harm jobs, personal savings, or make housing more expensive.”
• culture's intrinsic value»Kulturupplevelser är en grundläggande del av människors självförverkligande och delaktighet i samhället« (party programme ↗)“Cultural experiences are a fundamental part of people's self-realization and participation in society”

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 tax policy undertaking is a simple and transparent system where lower taxes are exchanged for higher consumption taxes, not more reduced VAT rates. Expanding cultural VAT to yet another genre goes in the opposite direction from the uniformity the plan seeks. That the plan at the same time wants cultural policy not to interfere in content admittedly speaks against genre-based boundaries, but weighs less in a pure tax rate issue.

• 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 tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall favor the wealth-building forces, be as simple and transparent as”
• 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 enterprise, education and investment.”
• content-neutral cultural policy»Kulturpolitiken ska utgå från frihet, mångfald och kvalitet men ska inte lägga sig i innehållet i kulturen.« (2022 manifesto ↗)“Cultural policy shall be based on freedom, diversity and quality but shall not interfere in the content of culture.”

The party programme requires that taxation is designed according to established tax law principles such as ability-to-pay and equal treatment. A line that places standard tax rate on one music genre and cultural VAT on another violates equal treatment, and a review of it is therefore in line with the plan. The programme also wants the public to actively contribute to culture reaching the citizens, even if the main rule is a general VAT level.

• equal treatment in taxationdecisive»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling« (party programme ↗)“shall be designed according to established tax law principles such as ability-to-pay and equal treatment”
• culture shall reach citizens»Det offentliga ska inte bara garantera kulturell frihet, utan också aktivt bidra till att kulturen kommer medborgarna till del.« (party programme ↗)“The public shall not only guarantee cultural freedom, but also actively contribute to culture reaching the citizens.”
• general VAT with exceptions»Nivån på mervärdesskatten bör i princip vara generell. En hög generell nivå på momssatsen medför dock att undantag kan behöva göras.« (party programme ↗)“The level of VAT should in principle be general. A high general level of VAT rate does however mean that exceptions may need to be made.”

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 says nothing about the scope of cultural VAT. The nearest principle is that the tax system should become simpler and that complicated tax rules make everyday life more expensive for both business owners and consumers. A review that removes an unjustified boundary between music genres reduces precisely such complication and does not mean higher tax collection, which the plan's tax increase ceiling protects.

• simpler tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“Should it happen the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investment in Sweden.”
• complicated taxes make things more expensive»Under de senaste åtta åren har regeringen höjt 46 skatter, som krånglar till och fördyrar vardagen för både företagare och konsumenter.« (2022 manifesto ↗)“Over the past eight years the government has raised 46 taxes, which complicates and makes everyday life more expensive for both business owners and consumers.”
• no higher tax pressure(2022 manifesto)

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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 to cherish, care for and showcase Swedish culture and establishes that policy should be shaped so that Swedish culture reaches all of Sweden. Danceband performances in folk parks and dance halls are such a popular Swedish cultural expression, and the counter-proposal's requirement that the lower cultural VAT rate shall also include them follows from the commitment. The plan thus supports the requirement.

• cherish Swedish culturedecisive»Sverigedemokraterna vill värna, vårda och visa svensk kultur.« (2022 manifesto ↗)“Sweden Democrats want to cherish, care for and showcase Swedish culture.”
• culture for all Sweden»Politiken bör utformas för att den svenska kulturen ska nå hela Sverige.« (2022 manifesto ↗)“Policy should be shaped so that Swedish culture reaches all of Sweden.”
• broad understanding of culture»Kultur är mer än konst. Socialt överförda levnadsmönster, gemensamma referensramar, språk och uttryck, idétradition och normer som förenar människor är infrastrukturen för förståelse och kommunikation mellan människor.« (2022 manifesto ↗)“Culture is more than art. Socially transmitted ways of life, shared frames of reference, language and expression, intellectual tradition and norms that unite people are the infrastructure for understanding and communication between people.”
• policy for the whole country»Bedriva en politik för hela Sverige« (2022 manifesto ↗)“Conduct a policy for all of Sweden”