Naujoji Švedijos mokesčių sistema

Abstract

The 1991 tax reform rewamps most of the Swedish tax system. The new corporate tax recognizes only one source of income. The individual income tax is divided in earned and unearned income, which are taxed at different rates. Resident taxpayers are taxed on a world wide basis, and non resident are taxed only on Swedish source income. The tax administration is exercised in common and almost identical for all taxpayers, but taxation principles differ considerably. The double tax network is extensive.