Modernization of the Accounting Act

The plan does not address the Bookkeeping Act. The closest lying principle is that small business owners often live under conditions similar to the working class and struggle in competition with large corporations, which speaks for removing unnecessary double work and administrative costs. The plan at the same time sees companies' economic crime as a major problem, but a digitally adapted accounting law does not weaken reporting in itself.

• small business owners' conditionsdecisive»Du som arbetar hårt inom ditt eget småföretag, i konkurrens med storbolag« (2022 manifesto ↗)“You who work hard in your own small business, in competition with large corporations”
• self-employment close to the working class»Många har tvingats till privatföretagande för att kunna försörja sig.« (party programme ↗)“Many have been forced into self-employment to be able to support themselves.”
• economic crime must be countered»De samlade ekobrotten i Sverige beräknas uppgå till hundratals« (party programme ↗)“The total economic crimes in Sweden are estimated to amount to hundreds of”

flags: utanför planens område

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 strengthen the long-term conditions for entrepreneurship and invest in digitalisation, and the party programme requires clear and manageable rules for entrepreneurship. A modern, digitally adapted accounting law that removes duplicate work aligns with this and moreover facilitates the work against tax fraud. The plan does not, however, address accounting rules, which is why the position is derived.

• better conditions for entrepreneurshipdecisive»Stärk de långsiktiga förutsättningarna för företagande och innovation.« (2022 manifesto ↗)“Strengthen the long-term conditions for entrepreneurship and innovation.”
• digitalisation of business»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, digitalisation and education so that the business climate is strengthened and skills supply is improved.”
• stimulate entrepreneurship»entreprenörskap och kooperativ och social företagsamhet ska stimuleras.« (party programme ↗)“entrepreneurship and cooperatives and social entrepreneurship shall be stimulated.”
• traceable accounting against fraud»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime 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 states that unnecessary bureaucracy shall be avoided through active regulatory simplification work and that the possibilities for starting and running an enterprise shall be strengthened. A digitally adapted bookkeeping law that removes the duplication of accounting information lies in that direction. The bookkeeping law is not addressed at all in the plan, so the grounds are weak.

• active regulatory simplificationdecisive»Onödig byråkrati ska undvikas genom ett aktivt« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active”
• facilitate enterprise»goda idéer att starta och driva företag« (party programme ↗)“good ideas to start and run an enterprise”

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 overarching commitment is to clear away the regulatory maze for entrepreneurs and make it easy to start and run a business, and the party programme particularly points out that small businesses have difficulty bearing extensive bureaucracy. A requirement to handle accounting information both physically and digitally is exactly such an unnecessary administrative burden. The plan also embraces digitalization, so a digitally adapted accounting law lies in its direction.

• reduced regulatory burden for businessesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clear away the regulatory maze for entrepreneurs, large and small. We want to introduce a new and simplified business form for microenterprises, so that more people dare to try running a business.”
• bureaucracy weighs down small businesses»Små och nystartade företag har svårare att få tillgång till kapital och att bära omfattande byråkrati« (party programme ↗)“Small and newly started businesses have greater difficulty accessing capital and bearing extensive bureaucracy”
• digitalization is embraced»Digitalisering på lika villkor, oavsett var man bor, är en förutsättning för demokrati och möjliggör decentralisering.« (party programme ↗)“Digitalization on equal terms, regardless of where you live, is a prerequisite for democracy and enables decentralization.”
• easy to run a business»Det ska vara lätt att starta och driva företag; det ska löna sig att ta klivet och satsa.« (2022 manifesto ↗)“It should be easy to start and run a business; it should be rewarding to take the step and commit.”

The plan states that politics' task is to quickly remove obstacles so that businesses can benefit from technical development, and that the rules of the game should make it easy to do right. Regulatory burden for small businesses should decrease and regulations be simple and easy to understand. The requirement to prioritize a digitally adapted bookkeeping law that eliminates double work therefore follows from the plan.

• remove obstacles quicklydecisive»Politikens uppgift måste vara att snabbt undanröja hinder för att underlätta för företag« (party programme ↗)“Politics' task must be to quickly remove obstacles to facilitate for businesses”
• easy to do right»Vi vill ha spelregler som gör det lätt att göra rätt« (party programme ↗)“We want rules of the game that make it easy to do right”
• reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“Regulatory burden for small businesses shall decrease”
• simple rules for business»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.”

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 party programme establishes that bureaucracy and complicated regulations should be opposed, that incoming legislation should be tested from a small business perspective and that regulations should be designed as simply as possible to facilitate small business. The requirement that preparation be prioritized so that a modern and digitally adapted accounting act is put in place as soon as possible, and that duplicate work ceases, follows from this.

• combat bureaucracydecisive»Byråkrati och krångliga regler ska motverkas.« (party programme ↗)“Bureaucracy and complicated rules should be opposed.”
• small business perspective on laws»Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“Incoming legislation should be tested from a small business perspective.”
• simple rules for small business»Det är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland annat småföretagsamhet.« (party programme ↗)“It is also important that tax rules are designed as simply as possible to thereby facilitate small business.”
• long-term rules for business»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 businesses are long-term.”

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 decisive commitment is that one-third of companies' administrative costs and one-third of red tape shall be gone, and that bureaucracy that puts sticks in the wheels can never be accepted. The requirement to digitally adapt the accounting law and avoid double handling of accounting information is precisely such a simplification. The plan also wants to deepen the internal market for digital products.

• reduced regulatory 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 red tape”
• bureaucracy hinders growth»Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt. Det kan vi aldrig acceptera.« (2022 manifesto ↗)“But high taxes, complicated permit processes and bureaucracy put sticks in the wheels for innovation and growth. This we can never accept.”
• easy to do right»Där det är lätt att göra rätt – för att en tredjedel av regelkrånglet tagits bort.« (2022 manifesto ↗)“Where it is easy to do right – because one-third of the red tape has been removed.”
• digitalisation of regulations»Fördjupa den inre marknaden, inte minst för tjänster och digitala produkter« (2022 manifesto ↗)“Deepen the internal market, not least for services and digital products”

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 commitment is regulatory simplification and easing small businesses' administrative burden, and that unnecessary rules whose cost exceeds benefit should be removed. The requirement to handle accounting information in both physical and digital form is precisely such a double burden, why the plan supports that a modern and digitally adapted accounting law is put in place as soon as possible. The plan says nothing about the committee's reason that the ongoing preparation should not be anticipated.

• regulatory simplification for small businessesdecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification 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 companies it is important to remove unnecessary rules where the costs for companies 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 shall be cost-effective and existing rules need to be reviewed.”
• reduced administrative burden»Byråkrati, regelbörda, skatter och administrativa kostnader riskerar att ta fokus från kärnverksamheten och ta udden av en entreprenörs drivkraft.« (2022 manifesto ↗)“Bureaucracy, regulatory burden, taxes and administrative costs risk taking focus away from core operations and blunting an entrepreneur's drive.”