Future design of legislation

The plan points out that tax revenues disappear into profits that end up in tax havens and that corporate economic crime is a central threat, and demands that the power of financial capital be broken through regulations and increased democratic control. A comprehensive reporting obligation without the possibility of temporarily withholding information follows from this. The plan does not address the income tax report itself, so the position is derived.

• stop tax flightdecisive»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 schooling and success goes to profits in school corporations and ends up in tax havens.”
• regulation and oversight»Finanskapitalets makt måste brytas genom regleringar och ökad« (party programme ↗)“The power of financial capital must be broken through regulations and increased”
• companies are behind economic crimes»ekobrotten, inte enskilda som fuskar med våra trygghetssystem.« (party programme ↗)“economic crimes, not individuals who commit fraud with our security systems.”
• economic crime as threat»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”

The plan requires that tax evasion and money laundering be stopped and that public administration be based on transparency and openness. Removing the possibility of temporarily omitting information in large companies' income tax reports makes the reporting comprehensive and is thus a means for precisely that commitment. The plan furthermore wants international economic frameworks to be based on democracy and social justice. The plan therefore supports the requirement.

• stop tax evasiondecisive»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare fraud and money laundering shall be stopped.”
• transparency and openness»Den demokratiska processen och samhällsförvaltningen måste bygga på offentlighet och« (party programme ↗)“The democratic process and public administration must be based on transparency and”
• global economic framework»ekonomiskt regelverk, som bygger på respekt för demokratin, social rättvisa och hänsyn till« (party programme ↗)“economic framework that is based on respect for democracy, social justice and consideration for”

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 corporate tax evasion shall be stopped and that transparency and openness shall be valued and strengthened, which supports comprehensive reporting requirements without the possibility to temporarily withhold information. That all actors in the economy shall take ethical responsibility points in the same direction. The specific exception in the income tax report is not mentioned, so this is inferred.

• stop tax evasiondecisive»Företags skatteflykt ska stoppas.« (party programme ↗)“Corporate tax evasion shall be stopped.”
• strengthened transparency and openness»Offentlighetsprincipen och meddelarfriheten måste« (party programme ↗)“The principle of transparency and freedom of disclosure must”
• corporate ethical responsibility»Alla aktörer i ekonomin har ett ansvar att ta etiska,« (party programme ↗)“All actors in the economy have a responsibility to take ethical,”

The plan makes increased transparency its own commitment, with tightened rules against corruption and a lobbying register, and the party programme makes openness a prerequisite for preventing corruption. Removing the possibility of temporarily withholding information provides comprehensive reporting and thus general, predictable rules of the game without exceptions, which is in line with the plan's requirement for competition-neutral regulations. Tax reporting is not specifically addressed, so the conclusion is derived.

• increased transparencydecisive»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden should become even more transparent. We want to establish an anti-corruption agency, tighten rules against corruption and introduce a lobbying register.”
• openness against corruption»Öppenhet och transparens är grundförutsättningar för frihet, demokrati och för att förhindra korruption och övergrepp.« (party programme ↗)“Openness and transparency are prerequisites for freedom, democracy and for preventing corruption and abuse.”
• predictable rules of the game»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy should have given and predictable rules of the game”
• competition-neutral rules»näringslivet får konkurrensneutrala regelverk« (party programme ↗)“industry gets competition-neutral regulations”

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 address public country-by-country reporting of corporate taxes. The closest applicable principles are that even private power can be abused and therefore requires rules of the game, and that transparency and insight are fundamental to democracy. On the basis of these principles, the plan supports a comprehensive reporting requirement without the possibility of temporarily omitting information, even though the plan simultaneously wants to keep the regulatory burden low.

• rules of the game against abuse of powerdecisive»Även den privata makten kan missbrukas.« (party programme ↗)“Even private power can be abused.”
• transparency and insight»Offentlighetsprincipen har en grundläggande betydelse för att förankra och fördjupa folkstyret« (party programme ↗)“The principle of public access has fundamental significance for anchoring and deepening democracy”
• competition on equal terms»Lagar och regler ska slå vakt om äganderätt, konkurrens på lika villkor, rättssäkerhet och att enskilda människor har likvärdiga och goda möjligheter att nå sina livsmål.« (party programme ↗)“Laws and regulations shall protect property rights, competition on equal terms, legal certainty and that individual people have equivalent and good opportunities to achieve their life goals.”

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 that the tax system is transparent and ethically legitimate and that it stimulates honesty, and it makes honesty and personal responsibility the foundation of the market economy. The plan also demands that confidentiality options are used restrictively. Removing the possibility of temporarily excluding information from large businesses' income tax report follows from these commitments to openness against tax planning.

• transparent tax systemdecisive»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The aim must therefore be that the tax system is transparent”
• tax rules that promote honesty»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, honesty, savings and enterprise.”
• restrictive confidentiality»Sekretessmöjligheten ska nyttjas restriktivt.« (party programme ↗)“The confidentiality option shall be used restrictively.”
• honesty in business»Hederlighet och personligt ansvarstagande är« (party programme ↗)“Honesty and personal responsibility are”

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 tighten reporting requirements for large businesses by removing the exception to temporarily omit information. The plan moves in the opposite direction: EU rules shall as a general rule be implemented at minimum level and over-implementation shall be countered, while a third of businesses' administration costs and red tape shall be removed. A tightened Swedish requirement beyond the minimum level therefore lacks support in the plan.

• EU directives at minimum leveldecisive»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut – som huvudregel ska EU-direktiv genomföras på miniminivå« (2022 manifesto ↗)“Reduce red tape and unnecessary bureaucracy, among other things by countering over-implementation in Sweden of EU decisions - as a general rule, EU directives shall be implemented at minimum level”
• lower administrative burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administration costs and a third of red tape”
• bureaucracy hampers growth»Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt.« (2022 manifesto ↗)“But high taxes, complicated permit processes and bureaucracy get in the way of innovation and growth.”

flags: citat_migrerat

The counter-proposal wants to expand companies' reporting obligations by removing the ability to temporarily omit information. The plan provides no support for expanded reporting requirements; on the contrary, it wants to remove unnecessary rules where the costs to businesses do not match the benefit and requires that new rules are cost-effective. The plan also views negatively initiatives that increase the EU's grip on economic policy, which further speaks against a tightening. The foundation is, however, weak because the plan does not address tax transparency.

• away with unnecessary rulesdecisive»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 to 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 shall be cost-effective and existing rules need to be reviewed.”
• resistance to EU control»Vi ser mycket negativt på flera planerade initiativ som ökar EU:s grepp över den ekonomiska politiken« (2022 manifesto ↗)“We view very negatively several planned initiatives that increase the EU's grip on economic policy”
• reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”