Review of Legislation

The plan does not address preparation of the supplementary tax law. The closest underlying principle is the plan's requirement for increased taxation of capital and for profits not to be shifted to tax havens; a swift review of rushed-through regulations aims to ensure the rules actually work against such tax evasion. The plan says nothing about the committee's reasoning that a follow-up is already planned.

• increased capital taxationdecisive»ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“increased taxation of capital and higher tax on the highest”
• stop tax evasion»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.”

The plan requires simplicity and clarity in the tax rules and that tax fraud is stopped, and the party programme wants to develop global instruments against tax evasion and speculation. An immediate review of hastily prepared legislation on supplementary tax, where international comments could not be taken into account, is in line with the requirement for clear and functioning rules. The plan does not address supplementary tax as such, so the assessment is uncertain.

• clear tax rulesdecisive»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the rules, broad tax bases and that all earned income and compensation”
• stop tax evasion»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime and money laundering must be stopped.”
• global tax instruments»En global skatt på finansiella aktiviteter eller transaktioner är ett sådant instrument.« (party programme ↗)“A global tax on financial activities or transactions is such an instrument.”

The plan does not address the additional tax or the pace of legislation. The closest principles are that corporate tax evasion shall be stopped and that companies and households shall have stable and long-term rules, which speaks for a forced regulation being reviewed so that it functions as intended rather than the minimum tax being loosened. The position is therefore weakly supported.

• stop corporate tax evasiondecisive»robust. Företags skatteflykt ska stoppas.« (party programme ↗)“robust. Corporate tax evasion shall be stopped.”
• stable rules»stabila och långsiktiga spelregler för företag och« (party programme ↗)“stable and long-term rules for companies and”

The plan demands given and predictable rules in the economy and taxes that are globally competitive and stimulate entrepreneurship, which supports a swift review of supplementary tax legislation developed in haste without the benefit of international input. The plan's general demand to clear regulatory red tape points in the same direction. The plan therefore supports the counter-proposal's demand in substance.

• predictable rulesdecisive»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy shall have given and predictable rules”
• competitive taxes»Våra skatter behöver vara globalt konkurrenskraftiga, stimulera till innovationer och entreprenörskap« (party programme ↗)“Our taxes need to be globally competitive, stimulate innovation and entrepreneurship”
• reduced regulatory red tape»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear red tape for entrepreneurs, large and small.”

The plan does not address the surcharge, but requires that tax rules be competitive and easily understood and that tax policy be as simple and transparent as possible. Criticism of a forced legislative pace where international comments could not be taken into account hits precisely this demand, like the plan's demand for legal security. An immediate review therefore lies in the plan's direction.

• easily understood tax rulesdecisive»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax rates shall be competitive and easily understood to encourage enterprise, education and investments.”
• simple and transparent tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall favour the wealth-creating forces, be as simple and transparent as”
• legally secure rules»slå vakt om äganderätt, konkurrens på lika villkor, rättssäkerhet« (party programme ↗)“guard ownership rights, competition on equal terms, legal security”
• reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“Regulatory burden for small businesses should decrease”

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 the tax system be transparent and ethically legitimate and that tax rules be formulated as simply as possible, which argues for an immediate review of legislation criticized for hasty pace and disregarded international comments. New laws shall furthermore be tested from a small business perspective, and the state's rules for businesses shall be long-term.

• transparent and legitimate tax systemdecisive»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The aim must therefore be that the tax system is transparent”
• simple tax rules»skattereglerna utformas så enkelt som möjligt« (party programme ↗)“tax rules are formulated as simply as possible”
• small business perspective»Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“Forthcoming laws should be tested from a small business perspective.”
• tax that promotes entrepreneurship»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be formulated so that it stimulates work, honesty, saving and entrepreneurship.”

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 a simpler tax system, competitive corporate taxes, and substantially reduced administrative burden for businesses. To immediately review hastily drafted supplementary tax legislation criticized for forced pace is in line with that, as is the plan's principle that implemented reforms should continuously be re-evaluated and improved. The conclusion is derived, however, since the plan does not address the supplementary tax.

• simpler and competitive tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it is to happen, the tax system must become simpler, and corporate, knowledge, and capital taxes must be competitive and encourage investments in Sweden.”
• reduced regulatory burden»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”
• reconsider implemented rules»beredskap för att utvärdera, ompröva, förändra och förbättra« (party programme ↗)“preparedness to evaluate, reconsider, change and improve”

flags: citat_blockerat

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 legislation on additional tax to be reviewed immediately, citing a rushed legislative pace. The plan does not express itself about precisely this tax, but demands that existing rules be reviewed, that new rules shall be cost-effective and that taxes shall not hamper Swedish businesses' competitiveness. The plan is furthermore explicitly critical of EU-driven taxes, which as an inferred conclusion supports a prompt review.

• review of regulationsdecisive»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.”
• competitive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish businesses in international competition”
• opposition to EU taxes»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop transfers of power and EU taxes”
• regulatory simplification»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and ease the administrative burden on small businesses”

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.