2023-05-102022/23:SkU13 · p.1SkUTaxation
Visible Taxes and Fees
Making taxes and fees visible to citizens
What's at stake: The decision affects both employers and companies, who would face a greater administrative burden under statutory information requirements, and individual taxpayers, whose ability to understand and track their total tax and fee burden would be strengthened by more transparent reporting.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether current, voluntary ways of making taxes and fees visible – such as on payslips and in pricing – are sufficient, or whether statutory requirements for more information about taxes, fees, and tax expenditures are needed to strengthen citizens' knowledge of what they pay.
Yes Yes — the committee proposal
The committee opposes the motions and holds that the tax system overall functions well; it shares the view that the tax burden should be visible but is not prepared to introduce a statutory obligation for employers and companies to provide such information, citing the administrative burden.
No No — the reservations
Reservation 1 (SD)
SD wants a more accurate and clearer accounting of tax expenditures as well as increased transparency about taxes and social contributions on payslips and in a combined annual summary per individual, to counter the democratic deficit that arises when citizens lack knowledge of what they pay and how the funds are distributed.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by SD.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 21/0/0/3 | follows the plan | confidence: low | derived |
| S | Yes | Yes 94/0/0/13 | follows the plan | confidence: low | derived |
| MP | No | Yes 14/0/0/4 | departs from the plan | confidence: low | derived |
| C | No | Abstain 0/0/21/3 | departs from the plan | confidence: low | derived |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | derived |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: medium | derived |
| SD | No | No 0/63/0/9 | follows the plan | confidence: medium | derived |
Committee proposal
The Riksdag rejects the motions 2022/23:528 by Ann-Sofie Lifvenhage (M), 2022/23:559 by Markus Wiechel (SD) requests 1-4, 2022/23:582 by Helena Storckenfeldt and Lars Püss (both M), 2022/23:770 by Anna af Sillén (M), 2022/23:1022 by Per Söderlund et al. (SD) request 25, 2022/23:1109 by Hans Eklind and Yusuf Aydin (both KD), 2022/23:1205 by Marie-Louise Hänel Sandström (M), 2022/23:1207 by Josefin Malmqvist (M) requests 1 and 2, 2022/23:1492 by Bo Broman (SD) and 2022/23:2192 by Helena Lindahl et al. (C) request 4.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:528 av Ann-Sofie Lifvenhage (M), 2022/23:559 av Markus Wiechel (SD) yrkandena 1-4, 2022/23:582 av Helena Storckenfeldt och Lars Püss (båda M), 2022/23:770 av Anna af Sillén (M), 2022/23:1022 av Per Söderlund m.fl. (SD) yrkande 25, 2022/23:1109 av Hans Eklind och Yusuf Aydin (båda KD), 2022/23:1205 av Marie-Louise Hänel Sandström (M), 2022/23:1207 av Josefin Malmqvist (M) yrkandena 1 och 2, 2022/23:1492 av Bo Broman (SD) och 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 4.
Riksdag decision: The Riksdag rejected approximately seventy proposals in motions from the ordinary motion period of 2022 concerning tax procedures. The reason is, among other things, that work is already underway on the matters the motions address. The motions contain several proposals on making taxes and fees visible, while other proposals concern F-tax, verification documents, and declaration matters. Further proposals concern tax and fee control, including a national action plan against tax fraud, unreported work, and strengthened efforts against tax fraud. A number of proposals concern rules on certified cash registers, personnel records, and personal liability for corporate representatives. The committee also addresses proposals concerning rules on postponement of tax payment, compensation for costs in tax cases, due process in tax cases, late payment fees, reduced tax administration for businesses, and tax treaties.
Counter-proposals
- The counter-proposal wants to increase tax transparency through better information on pay slips and annual tax statements. (SD) — Reservation 1
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan's tax policy premise is that tax revenue must be secured and increased for those with large capital assets, and it describes massive tax cuts as the reason for underfunding welfare.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's tax policy premise is that tax revenue must be secured and increased for those with large capital assets, and it describes massive tax cuts as the reason for underfunding welfare. It also opposes resources going to forms and administration instead of to services. The counter-proposal's demand for statutory disclosure of taxes and fees per individual adds administration and puts tax burden in focus, which does not follow from the plan's commitments; the transparency the plan values instead rests on trust and a general welfare system.
Original (Swedish)
Planens skattepolitiska utgångspunkt är att skatteuttaget måste tryggas och höjas för dem med stora kapitaltillgångar, och den beskriver de massiva skattesänkningarna som orsaken till välfärdens underfinansiering. Den vänder sig också mot att resurser går till formulär och administration i stället för till verksamhet. Motförslagets krav på lagfäst redovisning av skatter och avgifter per individ tillför administration och sätter skattebördan i fokus, vilket inte följer av planens åtaganden; den insyn planen värnar hänger i stället på tillit och ett generellt välfärdssystem.
- protect the tax basedecisive»De massiva skattesänkningar som genomförts av högerpartier och socialdemokrater under många år har resulterat i att det nu finns 350 miljarder mindre per år till välfärden än 1990.« (2022 manifesto ↗)“The massive tax cuts carried out by right-wing and social democratic parties over many years have resulted in there now being 350 billion less per year for welfare than in 1990.”
- less administration»Det är resurser som främst behövs, inte formulär för kvalitetssäkring, nya bokningssystem för sjukhussängar eller ännu en managementkonsult som inte kan något om verksamheten.« (2022 manifesto ↗)“It is resources that are primarily needed, not forms for quality assurance, new booking systems for hospital beds or yet another management consultant who knows nothing about the operations.”
- transparency through general welfare»Ett generellt välfärdssystem baserat på tillit till medborgarna ger en effektiv administration samt stor överblick och insyn.« (party programme ↗)“A general welfare system based on trust in citizens provides efficient administration and great overview and transparency.”
The plan's basic view is that welfare is paid jointly and in solidarity, and that the tax system's task is to finance welfare with resources that remain there.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's basic view is that welfare is paid jointly and in solidarity, and that the tax system's task is to finance welfare with resources that remain there. No commitment to individual accounting of taxes and fees exists. The election manifesto moreover warns that conditions should lead to more bureaucracy instead of activity, which speaks against a new statutory information requirement. The conclusion is derived and uncertain.
Original (Swedish)
Planens bärande syn är att välfärden betalas gemensamt och solidariskt, och att skattesystemets uppgift är att finansiera välfärden med medel som stannar där. Något åtagande om individuell redovisning av skatter och avgifter finns inte. Valmanifestet varnar dessutom för att villkoren ska leda till mer byråkrati i stället för verksamhet, vilket talar mot en ny lagstadgad informationsskyldighet. Slutsatsen är härledd och osäker.
- joint solidary financingdecisive»Och självklart betalar vi gemensamt för okända medmänniskors förlossning, strålbehandling och insulinsprutor.« (2022 manifesto ↗)“And of course we pay together for unknown fellow citizens' childbirth, radiation therapy and insulin injections.”
- tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd« (party programme ↗)“The tax system's most important task is to finance our welfare”
- avoid increased bureaucracy»Villkor ska ställas så att pengarna till välfärden verkligen går till dess medarbetare – inte mer byråkrati.« (2022 manifesto ↗)“Conditions should be set so that money for welfare really goes to its employees – not more bureaucracy.”
- tax funds remain in welfare»En grundprincip ska vara att de skattemedel som tillförs välfärden« (party programme ↗)“A basic principle shall be that tax funds allocated to welfare”
The plan does not address reporting of taxes on pay slips or annual summaries.
Plan documents: party programme
Reasoning and quotes
The plan does not address reporting of taxes on pay slips or annual summaries. The closest related principle is the party programme's requirement for accessible information in a participatory democracy, that citizens should always be able to scrutinize power and that the principle of public access should be protected and strengthened, which speaks in favor of greater transparency about tax collection. At the same time, the programme warns against unnecessary bureaucracy, which makes the conclusion uncertain.
Original (Swedish)
Planen behandlar inte redovisning av skatter på lönebesked eller årliga sammanställningar. Närmast liggande princip är partiprogrammets krav på lättillgänglig information i en deltagande demokrati, att medborgarna alltid ska kunna granska makten och att offentlighetsprincipen ska värnas och stärkas, vilket talar för ökad transparens om skatteuttaget. Samtidigt varnar programmet för onödig byråkrati, vilket gör slutsatsen osäker.
- accessible informationdecisive»En deltagande demokrati kräver lättillgänglig information« (party programme ↗)“A participatory democracy requires accessible information”
- transparency in the exercise of power»Medborgarna ska alltid kunna granska makten.« (party programme ↗)“Citizens should always be able to scrutinize power.”
- public access and transparency»Offentlighetsprincipen och meddelarfriheten måste värnas och stärkas.« (party programme ↗)“The principle of public access and freedom to report must be protected and strengthened.”
- avoid unnecessary administration»Onödig byråkrati ska undvikas genom ett aktivt regelförenklingsarbete.« (party programme ↗)“Unnecessary bureaucracy should be avoided through active deregulation efforts.”
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 sees taxation as a restriction of people's self-determination and wants to lower the total tax burden, which presupposes that the individual sees what she pays in.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan sees taxation as a restriction of people's self-determination and wants to lower the total tax burden, which presupposes that the individual sees what she pays in. The plan also wants Sweden to become even more transparent. At the same time, the plan wants to clear out unnecessary regulations, which speaks against new reporting requirements for employers, which is why the assessment is uncertain.
Original (Swedish)
Planen ser beskattning som en inskränkning av människors självbestämmande och vill sänka det totala skattetrycket, vilket förutsätter att den enskilde ser vad hon betalar in. Planen vill också att Sverige blir ännu mer transparent. Samtidigt vill planen rensa i regelträsket, vilket talar mot nya uppgiftskrav på arbetsgivare, varför bedömningen är osäker.
- tax limits self-determinationdecisive»Beskattning begränsar dock människors självbestämmande« (party programme ↗)“Taxation does, however, limit people's self-determination”
- increased transparency»Sverige ska bli ännu mer transparent.« (2022 manifesto ↗)“Sweden shall become even more transparent.”
- lower tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next term.”
- avoid new regulatory burden»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear out unnecessary regulations for entrepreneurs, large and small.”
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 requires that tax policy be as simple and transparent as possible and that tax levels be easy to understand, and that there be a clear link between benefits and paid premiums.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that tax policy be as simple and transparent as possible and that tax levels be easy to understand, and that there be a clear link between benefits and paid premiums. Clearer disclosure of taxes and social fees on payslips and in an annual summary per individual is precisely such transparency. However, the plan's demand for reduced regulatory burden for small businesses pulls in the other direction.
Original (Swedish)
Planen kräver att skattepolitiken ska vara så enkel och transparent som möjligt och att skattenivåerna ska vara lättförståeliga, samt att det ska finnas ett tydligt samband mellan förmåner och inbetalade premier. Tydligare redovisning av skatter och sociala avgifter på lönebesked och i en årlig sammanställning per individ är just den transparensen. Planens krav på minskad regelbörda för små företag drar dock åt andra hållet.
- simple and transparent tax policydecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och« (party programme ↗)“Tax policy should favor the wealth-creating forces, be as simple and transparent as possible and”
- easy-to-understand taxes»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 investment.”
- link between fee and benefit»Det ska finnas ett tydligt samband mellan förmåner och inbetalade premier.« (party programme ↗)“There shall be a clear link between benefits and paid premiums.”
- reduced regulatory burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk« (party programme ↗)“The regulatory burden for small businesses shall decrease, through efforts at municipal, national and European”
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 stated ambition is that the tax system shall be transparent and ethically legitimate and perceived as reasonable by citizens, which supports the requirement for clearer disclosure of taxes and fees.
Plan documents: party programme
Reasoning and quotes
The plan's stated ambition is that the tax system shall be transparent and ethically legitimate and perceived as reasonable by citizens, which supports the requirement for clearer disclosure of taxes and fees. The plan also emphasizes that decision-making processes shall be transparent so that accountability can be held. That the plan at the same time wants to counteract bureaucracy and test new laws from a small business perspective makes support for a statutory obligation more conditional.
Original (Swedish)
Planens uttalade strävan är att skattesystemet ska vara transparent och etiskt legitimt och upplevas som rimligt av medborgaren, vilket bär kravet på tydligare redovisning av skatter och avgifter. Planen betonar också att beslutsprocesser ska vara överblickbara så att ansvar kan utkrävas. Att planen samtidigt vill motverka byråkrati och pröva nya lagar ur ett småföretagarperspektiv gör dock stödet för en lagstadgad skyldighet mer villkorat.
- transparent tax systemdecisive»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The ambition must therefore be that the tax system is transparent”
- transparency and accountability»Beslutsprocessen måste vara överblickbar för medborgarna och därmed ge möjlighet att utkräva ansvar.« (party programme ↗)“The decision-making process must be transparent to citizens and thereby provide the possibility of holding accountability.”
- counteract regulatory burden»regler ska motverkas. Direkta företagssubventioner avvisas. Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“regulations shall be counteracted. Direct business subsidies are rejected. New laws should be tested from a small business perspective.”
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 mechanism is new reporting and accounting obligations for employers and businesses, while the plan's stated commitment is to remove one-third of companies' administrative costs and regulatory red tape.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal's mechanism is new reporting and accounting obligations for employers and businesses, while the plan's stated commitment is to remove one-third of companies' administrative costs and regulatory red tape. The plan's chosen path to make taxation relief noticeable is lower taxes and a tax-hike cap, not expanded reporting obligations. The commitment to combat public waste and respect taxpayers' money pulls in the opposite direction and makes the assessment less certain.
Original (Swedish)
Motförslagets mekanism är nya redovisnings- och rapporteringsskyldigheter för arbetsgivare och företag, medan planens uttalade åtagande är att ta bort en tredjedel av företagens administrationskostnader och regelkrångel. Planens valda väg för att göra skatteuttaget märkbart är lägre skatter och ett skattehöjarstopp, inte utökad rapporteringsplikt. Åtagandet att bekämpa offentligt slöseri och respektera skattebetalarnas pengar drar i motsatt riktning och gör bedömningen mindre säker.
- reduced administrative 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 regulatory red tape”
- lower tax before reporting requirements»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-hike cap during the coming term of office which means that combined taxes are not raised”
- respect for taxpayers' money»Offentligt slöseri i alla former ska bekämpas.« (party programme ↗)“Public waste in all forms shall be combated.”
The plan wants to increase transparency and the possibility of accountability and states that taxpayers have the right to expect value for the substantial portion of income that goes to the public sector.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to increase transparency and the possibility of accountability and states that taxpayers have the right to expect value for the substantial portion of income that goes to the public sector. A clearer statement of taxes and fees on pay slips and in an annual compilation serves that transparency. The plan's demand for reduced administrative burden for businesses simultaneously sets a limit.
Original (Swedish)
Planen vill öka transparensen och möjligheten till ansvarsutkrävande och slår fast att skattebetalarna har rätt att förvänta sig utväxling av den stora andel av inkomsterna som går till det offentliga. En tydligare redovisning av skatter och avgifter på lönebesked och i en årlig sammanställning tjänar just den insynen. Planens krav på minskad administrativ börda för företagen sätter samtidigt en gräns.
- increased transparencydecisive»Tjänstemannaansvar ska införas och åtgärder ska genomföras för att öka transparensen och möjligheten att utkräva politiskt ansvarsutkrävande.« (2022 manifesto ↗)“Official responsibility shall be introduced and measures shall be implemented to increase transparency and the ability to demand political accountability.”
- taxpayers' oversight»Sveriges skattebetalare har rätt att förvänta sig en större utväxling av den stora andel av inkomsterna som betalas till det offentliga.« (2022 manifesto ↗)“Sweden's taxpayers have the right to expect greater value for the substantial portion of income paid to the public sector.”
- responsibility for tax funds»Politiker har ett ansvar gentemot medborgarna att deras hårt förvärvade pengar används effektivt och inte slösas bort.« (2022 manifesto ↗)“Politicians have a responsibility to citizens that their hard-earned money is used effectively and not wasted.”
- reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Promote regulatory simplification and reduce the administrative burden on small businesses”
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU13)
- Committee report full text (HA01SkU13)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1033 — Ofrivilligt egenföretagande genom F-skatt av Johanna Haraldsson m.fl. (S)
- Motion 2022/23:1069 — Hästföretagares betydelse av Alexandra Anstrell (M)
- Motion 2022/23:1087 — Sänkt förseningsavgift vid mindre skattebetalningar av Jan Ericson (M)
- Motion 2022/23:1109 — Åtgärder för ett mer transparent skattesystem av Hans Eklind och Yusuf Aydin (båda KD)
- Motion 2022/23:1120 — Nordiskt samarbete av Catarina Deremar m.fl. (C)
- Motion 2022/23:1121 — Fler företag, fler jobb och stärkt konkurrenskraft i hela landet av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1124 — En hållbar besöksnäring av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1205 — Att synliggöra osynliga skatter av Marie-Louise Hänel Sandström (M)
- Motion 2022/23:1207 — Redovisning av skattepengar av Josefin Malmqvist (M)
- Motion 2022/23:1245 — Ordning och reda på arbetsmarknaden av Ciczie Weidby m.fl. (V)
- Motion 2022/23:1492 — Ökad skattetransparens av Bo Broman (SD)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1908 — Bekämpning av den olagliga arbetskraften av Sten Bergheden (M)
- Motion 2022/23:1935 — Översyn av kravet på personalliggaren i mindre företag av Sten Bergheden (M)
- Motion 2022/23:1938 — Belopp under 100 kronor på skattekontot av Sten Bergheden (M)
- Motion 2022/23:2062 — En politik för ekonomisk resiliens och stärkt konkurrenskraft av Fredrik Olovsson m.fl. (S)
- Motion 2022/23:2138 — Skattepolitik av Niklas Karlsson m.fl. (S)
- Motion 2022/23:2169 — Skatteflykt och land-för-land-rapportering av Marielle Lahti m.fl. (MP)
- Motion 2022/23:2192 — Skatter för företagande och tillväxt i hela landet av Helena Lindahl m.fl. (C)
Source: The Swedish Parliament