Tax rates

The plan particularly points out that culture has been impoverished and that cinemas exist in fewer places, and requires a broad culture that reaches everyone throughout the country. To investigate reduced VAT on cinema tickets directly addresses that, while at the same time the counter-proposal's line of a more uniform VAT system with support via the spending side comes close to the plan's requirement for a simple, stable and solidaristic tax system. Overall, the plan supports the requirement, but the basis is weak.

• impoverished culture throughout the countrydecisive»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 impoverished when school libraries close, swimming lessons become more expensive and cinemas exist in fewer places.”
• culture throughout the country»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 is free from both commercial and political control and exists throughout the country.”
• culture that reaches everyone»Vi vill se gott om utrymmen för kulturellt skapande, som når alla i« (party programme ↗)“We want to see plenty of space for cultural creativity, that reaches everyone in”
• simple and solidaristic tax system»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest start paying their share again.”

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's main line – that VAT over time is made more uniform with fewer reduced rates and that support is instead given on the expenditure side of the budget – coincides with the party programme's tax principles of broad tax bases, simplicity and uniform taxation. At the same time, society's support for a vibrant cultural life throughout the country is an explicit commitment, which includes examining the conditions for cinemas. The plan says nothing specifically about cinema VAT, so the position is derived.

• broad tax bases and uniformitydecisive»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the regulatory framework, broad tax bases and that all earned income and compensation”
• society's support for cultural life»Samhället ska stödja kulturlivet och ge konstnärer inom alla konstarter« (party programme ↗)“Society should support cultural life and support artists in all art forms”
• vibrant cultural life»Sverige ska ha ett levande, fritt och obundet kulturliv som både stärker samhörigheten och utmanar.« (2022 manifesto ↗)“Sweden should have a vibrant, free and independent cultural life that both strengthens togetherness and challenges.”

The plan wants to build a stronger cultural life that more have access to and establishes that culture must be accessible to all. It also uses reduced VAT as a tool when something should become cheaper and more accessible, which makes an investigation of reduced cinema VAT consistent with the plan's line. The plan, however, says nothing about cinema VAT or about uniform tax rates, so the foundation is weak.

• support for the entire cultural sectordecisive»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 throughout the country, which includes both public, free, professional and non-profit actors.”
• culture accessible to all»Kulturen ska vara tillgänglig för alla.« (party programme ↗)“Culture must be accessible to all.”
• reduced 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 facilitate for those who want to share, rather than 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 does not specify individual VAT rates, but states that total tax pressure must decrease and that no tax increases that harm business should be implemented. Investigating a reduction in VAT on cinema tickets is in line with this, as is the plan's commitment to provide culture throughout the country and create conditions for everyone to participate in cultural life. However, the evidence is weak, so the position is uncertain.

• reduced total tax pressuredecisive»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax pressure must decrease in the next term of office.”
• culture throughout the country»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.”
• conditions for cultural participation»Politiken ska fokusera på att skapa förutsättningar för alla att delta i kulturlivet.« (party programme ↗)“Policy should focus on creating conditions for everyone to participate in cultural life.”

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's bearing principle – that VAT in time should become more uniform with fewer reduced tax rates and that support instead is given via the state budget's expenditure side – is the same line as the plan's requirement for a simple and comprehensible tax system and for support to culture to be given in open forms. That investigating the deviating cinema VAT is in that light a question of uniformity between cultural forms rather than a new reduction. The link is however derived: the plan does not take a stance on individual VAT rates, which makes the conclusion uncertain.

• simple and understandable taxesdecisive»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 entrepreneurship, education and investments.”
• tax shift towards consumption taxes»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Reduced taxes shall be exchanged for higher consumption taxes and environmental taxes.”
• accessible and diverse culture»Det offentliga ska på alla nivåer gynna mångfalden av kulturuttryck, öka kulturens tillgänglighet« (party programme ↗)“The public shall at all levels favour a diversity of cultural expression, increase the accessibility of culture”
• support instead of governance»Därför vill vi att staten ska styra mindre och att det ska vara kulturskapare och inte politiker som fattar besluten om stöd.« (2022 manifesto ↗)“Therefore we want the state to govern less and for it to be cultural creators and not politicians who make the decisions on support.”

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's starting point is that the VAT rate in principle shall be general and that tax rules shall be as simple as possible. An investigation into reduced VAT on cinema tickets entails yet another reduced tax rate and thus goes against that starting point, even though the plan allows that exceptions sometimes may be needed. Cultural accessibility shall according to the plan be promoted by the public, but the plan does not indicate VAT reduction as the means.

• general VAT ratedecisive»Nivån på mervärdesskatten bör i princip vara generell.« (party programme ↗)“The VAT rate should in principle be general.”
• simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are designed as simply as possible”
• exceptions may be needed»En hög generell nivå på momssatsen medför dock att undantag kan behöva göras.« (party programme ↗)“A high general VAT rate level does however mean that exceptions may need to be made.”
• 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 citizens.”

The plan does not address cinema VAT, but its tax policy commitments are a simpler tax system, a tax-increase ceiling and that more tax is not a solution in a country with one of the world's highest tax burdens. The counter-proposal combines an investigation of lower VAT with a longer-term more uniform value-added tax, which aligns with both of these commitments. The plan therefore supports the requirement in substance, albeit derived.

• simpler tax systemdecisive»måste skattesystemet bli enklare« (2022 manifesto ↗)“the tax system must become simpler”
• no new tax increases»mer skatt är ingen lösning« (2022 manifesto ↗)“more tax is no solution”
• tax-increase ceiling»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-increase ceiling during the coming mandate period meaning that combined taxes are not increased”
• effective taxes»effektiva och aldrig avkräva medborgarna mer än nödvändigt« (party programme ↗)“effective and never demand more from citizens than necessary”

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 cinema VAT, but establishes that reduced or better designed taxes can in the long term increase tax revenues and that small businesses' burdens should be eased. It also wants to protect, care for and promote Swedish culture. An investigation into reduced VAT on cinema tickets, which pressures smaller cinemas, lies closest to these principles. However, the basis is weak and the conclusion derived.

• reduced and better designed taxesdecisive»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.”
• protect Swedish culture»Sverigedemokraterna vill värna, vårda och visa svensk kultur.« (2022 manifesto ↗)“The Sweden Democrats wish to protect, care for and promote Swedish culture.”
• ease the burden for smaller actors»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”
• smaller actors' conditions»Onödigt stränga villkor i branschstandarder och i upphandlingar gör det ofta svårt för mindre aktörer att slå sig in på marknaden.« (2022 manifesto ↗)“Unnecessarily strict conditions in industry standards and in procurement often make it difficult for smaller actors to break into the market.”

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.