Taxes
The Ministry of Finance is responsible for drawing up proposals for legislation on taxes and social insurance contributions. The Swedish Tax Agency is responsible for the operational aspects of taxation.
The Ministry of Finance is responsible for drawing up proposals for legislation on taxes and social insurance contributions. Every year the Government presents a large number of bills related to taxes to the Riksdag bills that emanate from the Ministry of Finance. The Ministry analyses the practical lessons of tax legislation and also reports tax revenues, comparing them with the planned central government budget for any discrepancies. It is important to catch signals that may indicate a surplus or deficit in the budget at an early stage, and to calculate the budgetary impact of changes in the tax system.
Another task is to work to ensure that the government agencies concerned are modern, effective and run in an appropriate way. The Ministry converts EU directives relating to taxes into Swedish legislation, produces evidence to support Swedish views on different issues and represents Sweden in EU negotiations.
The Ministry of Finance does not take part in the operational aspects of taxation. That is the responsibility of the Swedish Tax Agency
The Swedish Tax Agency
The Swedish Tax Agency is responsible for the operational aspects of taxation. The Agency ensures that the tax rules are applied correctly and uniformly by issuing regulations and providing general advice and training. The head office is also responsible for the development of working procedures and organisation. Among the Swedish Tax Agency's main tasks are processing income statements and income tax returns each year, and processing corporate tax returns every month.
The Swedish Tax Agency works independently of the Government. A Minister for Finance is not permitted to try to influence the Swedish Tax Agency to deal with an individual case in a particular manner. Those who are dissatisfied with a decision by the Swedish Tax Agency can request that the Agency review the matter or they can appeal to an administrative court. The Government can, however, specify such matters as the general focus of tax control, which areas are to be given priority, etc. The Government does this primarily in the appropriation directions that are decided in December each year for the year ahead.
