CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available" lang="nn" dir="ltr"> <head> <meta charset="UTF-8"> <title>Skatt – Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available";var cookie=document.cookie.match(/(?:^|; )nnwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":[",\t."," \t,"],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmyt" ,"wgMonthNames":["","januar","februar","mars","april","mai","juni","juli","august","september","oktober","november","desember"],"wgRequestId":"37a9bd12-4817-4b08-b74d-c842da5f9082","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Skatt","wgTitle":"Skatt","wgCurRevisionId":3551141,"wgRevisionId":3551141,"wgArticleId":54212,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Artiklar som treng tilsyn 2025","Artiklar med autoritetsdata","Språkvask","Økonomi","Finanspolitikk","Styresmakter","Utvalde artiklar 2013"],"wgPageViewLanguage":"nn","wgPageContentLanguage":"nn","wgPageContentModel":"wikitext","wgRelevantPageName":"Skatt","wgRelevantArticleId":54212,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":true,"wgMediaViewerOnClick":true, "wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"nn","pageLanguageDir":"ltr","pageVariantFallbacks":"nn"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":true,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":20000,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q8161","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading", "ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.tablesorter.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","site","mediawiki.page.ready","jquery.tablesorter","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.new-section","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints", "ext.growthExperiments.SuggestedEditSession"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=nn&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.tablesorter.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=nn&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=nn&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.18"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/1200px-Les_compteurs_d%27argent_Nancy_3018.jpg"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="1530"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/800px-Les_compteurs_d%27argent_Nancy_3018.jpg"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="1020"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/640px-Les_compteurs_d%27argent_Nancy_3018.jpg"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="816"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Skatt – Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//nn.m.wikipedia.org/wiki/Skatt"> <link rel="alternate" type="application/x-wiki" title="Endre" href="/w/index.php?title=Skatt&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (nn)"> <link rel="EditURI" type="application/rsd+xml" href="//nn.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://nn.wikipedia.org/wiki/Skatt"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.nn"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom-kjelde" href="/w/index.php?title=Spesial:Siste_endringar&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Skatt rootpage-Skatt skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Hopp til innhald</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Nettstad"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" title="Hovudmeny" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Hovudmeny" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Hovudmeny</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Hovudmeny</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">flytt til sidefeltet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">gøym</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigering </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage" class="mw-list-item"><a href="/wiki/Hovudside" title="Gå til hovudsida [z]" accesskey="z"><span>Hovudside</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Arbeidskontoret" title="Om prosjektet, kva du kan gjera, kvar du finn saker og ting"><span>Arbeidskontoret</span></a></li><li id="n-samfunnshuset" class="mw-list-item"><a href="/wiki/Wikipedia:Samfunnshuset"><span>Samfunnshuset</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Spesial:Siste_endringar" title="Liste over dei siste endringane som er gjorde på wikien. [r]" accesskey="r"><span>Siste endringar</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Spesial:Tilfeldig_side" title="Vis ei tilfeldig side [x]" accesskey="x"><span>Tilfeldig side</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Hjelp:Innhald" title="Hjelp til å bruke alle funksjonane."><span>Hjelp</span></a></li><li id="n-kontakt" class="mw-list-item"><a href="/wiki/Wikipedia:Kontakt"><span>Kontakt</span></a></li><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Spesial:Spesialsider"><span>Spesialsider</span></a></li> </ul> </div> </div> <div id="p-query" class="vector-menu mw-portlet mw-portlet-query emptyPortlet" > <div class="vector-menu-heading"> Eksterne søk </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> På andre prosjekt </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Taxes" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8161" title="Lenkje til tilknytt element [g]" accesskey="g"><span>Wikidata-element</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Hovudside" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="det frie oppslagsverket" src="/static/images/mobile/copyright/wikipedia-tagline-nn.svg" width="120" height="13" style="width: 7.5em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Spesial:S%C3%B8k" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Søk gjennom Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Søk</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Søk i Wikipedia" aria-label="Søk i Wikipedia" autocapitalize="sentences" title="Søk gjennom Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Spesial:Søk"> </div> <button class="cdx-button cdx-search-input__end-button">Søk</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personlege verktøy"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Utsjånad"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Endre skriftstørrelse, bredde og farge på siden." > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Utsjånad" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Utsjånad</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=nn.wikipedia.org&uselang=nn" class=""><span>Gåver</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Spesial:Opprett_konto&returnto=Skatt" title="Me oppfordrar til at du oppretter ein konto og loggar inn, men det er ikkje påkravd." class=""><span>Opprett konto</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Spesial:Logg_inn&returnto=Skatt" title="Det er ikkje obligatorisk å logga inn, men medfører mange fordelar. [o]" accesskey="o" class=""><span>Logg inn</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Fleire val" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personlege verktøy" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personlege verktøy</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Brukarmeny" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=nn.wikipedia.org&uselang=nn"><span>Gåver</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Spesial:Opprett_konto&returnto=Skatt" title="Me oppfordrar til at du oppretter ein konto og loggar inn, men det er ikkje påkravd."><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Opprett konto</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Spesial:Logg_inn&returnto=Skatt" title="Det er ikkje obligatorisk å logga inn, men medfører mange fordelar. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Logg inn</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Sider for utlogga bidragsytarar <a href="/wiki/Hjelp:Introduksjon" aria-label="Lær meir om redigering"><span>lær meir</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Spesial:Bidraga_mine" title="Liste over endringar gjorde frå denne IP-adressa [y]" accesskey="y"><span>Bidrag</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Spesial:Diskusjonssida_mi" title="Diskusjon om endringar gjorde av denne ip-adressa [n]" accesskey="n"><span>Diskusjon</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Nettstad"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Innhald" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Innhald</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">flytt til sidefeltet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">gøym</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Byrjinga</div> </a> </li> <li id="toc-Formål" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Formål"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Formål</span> </div> </a> <ul id="toc-Formål-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Prinsipp_for_skattar" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Prinsipp_for_skattar"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Prinsipp for skattar</span> </div> </a> <ul id="toc-Prinsipp_for_skattar-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Økonomiske_verknader" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Økonomiske_verknader"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Økonomiske verknader</span> </div> </a> <button aria-controls="toc-Økonomiske_verknader-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Vis/skjul underseksjonen Økonomiske verknader</span> </button> <ul id="toc-Økonomiske_verknader-sublist" class="vector-toc-list"> <li id="toc-Partiell_modell_for_eit_gode" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Partiell_modell_for_eit_gode"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Partiell modell for eit gode</span> </div> </a> <ul id="toc-Partiell_modell_for_eit_gode-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Vridande,_nøytrale_og_effektivitetsfremmande_skattar" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Vridande,_nøytrale_og_effektivitetsfremmande_skattar"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Vridande, nøytrale og effektivitetsfremmande skattar</span> </div> </a> <ul id="toc-Vridande,_nøytrale_og_effektivitetsfremmande_skattar-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Økonomiske_retningsliner" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Økonomiske_retningsliner"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Økonomiske retningsliner</span> </div> </a> <ul id="toc-Økonomiske_retningsliner-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Skattenivå" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Skattenivå"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Skattenivå</span> </div> </a> <ul id="toc-Skattenivå-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Grenseoverskridande_skattlegging_og_skatteavtaler" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Grenseoverskridande_skattlegging_og_skatteavtaler"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Grenseoverskridande skattlegging og skatteavtaler</span> </div> </a> <ul id="toc-Grenseoverskridande_skattlegging_og_skatteavtaler-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Kjelder" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Kjelder"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Kjelder</span> </div> </a> <ul id="toc-Kjelder-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Innhald" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Innhaldsliste" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Vis/skjul innhaldslista" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Vis/skjul innhaldslista</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Skatt</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Gå til ein artikkel på eit anna språk. Tilgjengeleg på 136 språk" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-136" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">136 språk</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-no badge-Q17437796 badge-featuredarticle mw-list-item" title="god artikkel"><a href="https://no.wikipedia.org/wiki/Skatt" title="Skatt – norsk bokmål" lang="nb" hreflang="nb" data-title="Skatt" data-language-autonym="Norsk bokmål" data-language-local-name="norsk bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skatt" title="Skatt – svensk" lang="sv" hreflang="sv" data-title="Skatt" data-language-autonym="Svenska" data-language-local-name="svensk" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skat" title="Skat – dansk" lang="da" hreflang="da" data-title="Skat" data-language-autonym="Dansk" data-language-local-name="dansk" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Belasting" title="Belasting – afrikaans" lang="af" hreflang="af" data-title="Belasting" data-language-autonym="Afrikaans" data-language-local-name="afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Steuer" title="Steuer – sveitsertysk" lang="gsw" hreflang="gsw" data-title="Steuer" data-language-autonym="Alemannisch" data-language-local-name="sveitsertysk" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%8C%8D%E1%89%A5%E1%88%AD" title="ግብር – amharisk" lang="am" hreflang="am" data-title="ግብር" data-language-autonym="አማርኛ" data-language-local-name="amharisk" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9" title="ضريبة – arabisk" lang="ar" hreflang="ar" data-title="ضريبة" data-language-autonym="العربية" data-language-local-name="arabisk" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-an mw-list-item"><a href="https://an.wikipedia.org/wiki/Impuesto" title="Impuesto – aragonsk" lang="an" hreflang="an" data-title="Impuesto" data-language-autonym="Aragonés" data-language-local-name="aragonsk" class="interlanguage-link-target"><span>Aragonés</span></a></li><li class="interlanguage-link interwiki-arc mw-list-item"><a href="https://arc.wikipedia.org/wiki/%DC%A1%DC%95%DC%90%DC%AC%DC%90" title="ܡܕܐܬܐ – arameisk" lang="arc" hreflang="arc" data-title="ܡܕܐܬܐ" data-language-autonym="ܐܪܡܝܐ" data-language-local-name="arameisk" class="interlanguage-link-target"><span>ܐܪܡܝܐ</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%95%E0%A7%B0" title="কৰ – assamesisk" lang="as" hreflang="as" data-title="কৰ" data-language-autonym="অসমীয়া" data-language-local-name="assamesisk" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu" title="Impuestu – asturisk" lang="ast" hreflang="ast" data-title="Impuestu" data-language-autonym="Asturianu" data-language-local-name="asturisk" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Vergi" title="Vergi – aserbajdsjansk" lang="az" hreflang="az" data-title="Vergi" data-language-autonym="Azərbaycanca" data-language-local-name="aserbajdsjansk" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D9%88%D8%A6%D8%B1%DA%AF%DB%8C" title="وئرگی – søraserbajdsjansk" lang="azb" hreflang="azb" data-title="وئرگی" data-language-autonym="تۆرکجه" data-language-local-name="søraserbajdsjansk" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%95%E0%A6%B0" title="কর – bengali" lang="bn" hreflang="bn" data-title="কর" data-language-autonym="বাংলা" data-language-local-name="bengali" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Cho%CD%98-s%C3%B2e" title="Cho͘-sòe – minnan" lang="nan" hreflang="nan" data-title="Cho͘-sòe" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Һалым – basjkirsk" lang="ba" hreflang="ba" data-title="Һалым" data-language-autonym="Башҡортса" data-language-local-name="basjkirsk" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак – belarusisk" lang="be" hreflang="be" data-title="Падатак" data-language-autonym="Беларуская" data-language-local-name="belarusisk" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак – belarusisk (klassisk ortografi)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="belarusisk (klassisk ortografi)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D0%BA" title="Данък – bulgarsk" lang="bg" hreflang="bg" data-title="Данък" data-language-autonym="Български" data-language-local-name="bulgarsk" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Porez" title="Porez – bosnisk" lang="bs" hreflang="bs" data-title="Porez" data-language-autonym="Bosanski" data-language-local-name="bosnisk" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Tell" title="Tell – bretonsk" lang="br" hreflang="br" data-title="Tell" data-language-autonym="Brezhoneg" data-language-local-name="bretonsk" class="interlanguage-link-target"><span>Brezhoneg</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B0%D0%B1%D0%B0%D1%80%D0%B8" title="Татабари – burjatisk" lang="bxr" hreflang="bxr" data-title="Татабари" data-language-autonym="Буряад" data-language-local-name="burjatisk" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost" title="Impost – katalansk" lang="ca" hreflang="ca" data-title="Impost" data-language-autonym="Català" data-language-local-name="katalansk" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88" title="Daň – tsjekkisk" lang="cs" hreflang="cs" data-title="Daň" data-language-autonym="Čeština" data-language-local-name="tsjekkisk" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-sn mw-list-item"><a href="https://sn.wikipedia.org/wiki/Mutero" title="Mutero – shona" lang="sn" hreflang="sn" data-title="Mutero" data-language-autonym="ChiShona" data-language-local-name="shona" class="interlanguage-link-target"><span>ChiShona</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth" title="Treth – walisisk" lang="cy" hreflang="cy" data-title="Treth" data-language-autonym="Cymraeg" data-language-local-name="walisisk" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuer" title="Steuer – tysk" lang="de" hreflang="de" data-title="Steuer" data-language-autonym="Deutsch" data-language-local-name="tysk" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksud" title="Maksud – estisk" lang="et" hreflang="et" data-title="Maksud" data-language-autonym="Eesti" data-language-local-name="estisk" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1" title="Φορολογία – gresk" lang="el" hreflang="el" data-title="Φορολογία" data-language-autonym="Ελληνικά" data-language-local-name="gresk" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Tax" title="Tax – engelsk" lang="en" hreflang="en" data-title="Tax" data-language-autonym="English" data-language-local-name="engelsk" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto" title="Impuesto – spansk" lang="es" hreflang="es" data-title="Impuesto" data-language-autonym="Español" data-language-local-name="spansk" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Imposto" title="Imposto – esperanto" lang="eo" hreflang="eo" data-title="Imposto" data-language-autonym="Esperanto" data-language-local-name="esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zerga" title="Zerga – baskisk" lang="eu" hreflang="eu" data-title="Zerga" data-language-autonym="Euskara" data-language-local-name="baskisk" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات – persisk" lang="fa" hreflang="fa" data-title="مالیات" data-language-autonym="فارسی" data-language-local-name="persisk" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hif mw-list-item"><a href="https://hif.wikipedia.org/wiki/Tax" title="Tax – fijiansk hindi" lang="hif" hreflang="hif" data-title="Tax" data-language-autonym="Fiji Hindi" data-language-local-name="fijiansk hindi" class="interlanguage-link-target"><span>Fiji Hindi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t" title="Impôt – fransk" lang="fr" hreflang="fr" data-title="Impôt" data-language-autonym="Français" data-language-local-name="fransk" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Belesting" title="Belesting – vestfrisisk" lang="fy" hreflang="fy" data-title="Belesting" data-language-autonym="Frysk" data-language-local-name="vestfrisisk" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/C%C3%A1in" title="Cáin – irsk" lang="ga" hreflang="ga" data-title="Cáin" data-language-autonym="Gaeilge" data-language-local-name="irsk" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto" title="Imposto – galisisk" lang="gl" hreflang="gl" data-title="Imposto" data-language-autonym="Galego" data-language-local-name="galisisk" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-guw mw-list-item"><a href="https://guw.wikipedia.org/wiki/Taku%E1%BA%B9" title="Takuẹ – gun" lang="guw" hreflang="guw" data-title="Takuẹ" data-language-autonym="Gungbe" data-language-local-name="gun" class="interlanguage-link-target"><span>Gungbe</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%A1%B0%EC%84%B8" title="조세 – koreansk" lang="ko" hreflang="ko" data-title="조세" data-language-autonym="한국어" data-language-local-name="koreansk" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ha mw-list-item"><a href="https://ha.wikipedia.org/wiki/Haraji" title="Haraji – hausa" lang="ha" hreflang="ha" data-title="Haraji" data-language-autonym="Hausa" data-language-local-name="hausa" class="interlanguage-link-target"><span>Hausa</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF" title="Հարկ – armensk" lang="hy" hreflang="hy" data-title="Հարկ" data-language-autonym="Հայերեն" data-language-local-name="armensk" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – hindi" lang="hi" hreflang="hi" data-title="कर" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez" title="Porez – kroatisk" lang="hr" hreflang="hr" data-title="Porez" data-language-autonym="Hrvatski" data-language-local-name="kroatisk" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Imposto" title="Imposto – ido" lang="io" hreflang="io" data-title="Imposto" data-language-autonym="Ido" data-language-local-name="ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-ilo mw-list-item"><a href="https://ilo.wikipedia.org/wiki/Buis" title="Buis – iloko" lang="ilo" hreflang="ilo" data-title="Buis" data-language-autonym="Ilokano" data-language-local-name="iloko" class="interlanguage-link-target"><span>Ilokano</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak" title="Pajak – indonesisk" lang="id" hreflang="id" data-title="Pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonesisk" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Imposto" title="Imposto – interlingua" lang="ia" hreflang="ia" data-title="Imposto" data-language-autonym="Interlingua" data-language-local-name="interlingua" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-os mw-list-item"><a href="https://os.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – ossetisk" lang="os" hreflang="os" data-title="Налог" data-language-autonym="Ирон" data-language-local-name="ossetisk" class="interlanguage-link-target"><span>Ирон</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Skattur" title="Skattur – islandsk" lang="is" hreflang="is" data-title="Skattur" data-language-autonym="Íslenska" data-language-local-name="islandsk" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta" title="Imposta – italiensk" lang="it" hreflang="it" data-title="Imposta" data-language-autonym="Italiano" data-language-local-name="italiensk" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%A1" title="מס – hebraisk" lang="he" hreflang="he" data-title="מס" data-language-autonym="עברית" data-language-local-name="hebraisk" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Pajeg" title="Pajeg – javanesisk" lang="jv" hreflang="jv" data-title="Pajeg" data-language-autonym="Jawa" data-language-local-name="javanesisk" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%A4%E0%B3%86%E0%B2%B0%E0%B2%BF%E0%B2%97%E0%B3%86" title="ತೆರಿಗೆ – kannada" lang="kn" hreflang="kn" data-title="ತೆರಿಗೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-krc mw-list-item"><a href="https://krc.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – karatsjaiisk-balkarsk" lang="krc" hreflang="krc" data-title="Налог" data-language-autonym="Къарачай-малкъар" data-language-local-name="karatsjaiisk-balkarsk" class="interlanguage-link-target"><span>Къарачай-малкъар</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%98" title="გადასახადი – georgisk" lang="ka" hreflang="ka" data-title="გადასახადი" data-language-autonym="ქართული" data-language-local-name="georgisk" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B" title="Салық – kasakhisk" lang="kk" hreflang="kk" data-title="Салық" data-language-autonym="Қазақша" data-language-local-name="kasakhisk" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kw mw-list-item"><a href="https://kw.wikipedia.org/wiki/Toll" title="Toll – kornisk" lang="kw" hreflang="kw" data-title="Toll" data-language-autonym="Kernowek" data-language-local-name="kornisk" class="interlanguage-link-target"><span>Kernowek</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Kodi_(ushuru)" title="Kodi (ushuru) – swahili" lang="sw" hreflang="sw" data-title="Kodi (ushuru)" data-language-autonym="Kiswahili" data-language-local-name="swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ht mw-list-item"><a href="https://ht.wikipedia.org/wiki/Enpo" title="Enpo – haitisk" lang="ht" hreflang="ht" data-title="Enpo" data-language-autonym="Kreyòl ayisyen" data-language-local-name="haitisk" class="interlanguage-link-target"><span>Kreyòl ayisyen</span></a></li><li class="interlanguage-link interwiki-gcr mw-list-item"><a href="https://gcr.wikipedia.org/wiki/Taks" title="Taks – franskguyansk kreol" lang="gcr" hreflang="gcr" data-title="Taks" data-language-autonym="Kriyòl gwiyannen" data-language-local-name="franskguyansk kreol" class="interlanguage-link-target"><span>Kriyòl gwiyannen</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BA" title="Салык – kirgisisk" lang="ky" hreflang="ky" data-title="Салык" data-language-autonym="Кыргызча" data-language-local-name="kirgisisk" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lld mw-list-item"><a href="https://lld.wikipedia.org/wiki/Ch%C3%AButa" title="Chëuta – ladinsk" lang="lld" hreflang="lld" data-title="Chëuta" data-language-autonym="Ladin" data-language-local-name="ladinsk" class="interlanguage-link-target"><span>Ladin</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%9E%E0%BA%B2%E0%BA%AA%E0%BA%B5" title="ພາສີ – laotisk" lang="lo" hreflang="lo" data-title="ພາສີ" data-language-autonym="ລາວ" data-language-local-name="laotisk" class="interlanguage-link-target"><span>ລາວ</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Tributum" title="Tributum – latin" lang="la" hreflang="la" data-title="Tributum" data-language-autonym="Latina" data-language-local-name="latin" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Nodoklis" title="Nodoklis – latvisk" lang="lv" hreflang="lv" data-title="Nodoklis" data-language-autonym="Latviešu" data-language-local-name="latvisk" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Steier" title="Steier – luxemburgsk" lang="lb" hreflang="lb" data-title="Steier" data-language-autonym="Lëtzebuergesch" data-language-local-name="luxemburgsk" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokestis" title="Mokestis – litauisk" lang="lt" hreflang="lt" data-title="Mokestis" data-language-autonym="Lietuvių" data-language-local-name="litauisk" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-li mw-list-item"><a href="https://li.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) – limburgsk" lang="li" hreflang="li" data-title="Belasting (fiscaal)" data-language-autonym="Limburgs" data-language-local-name="limburgsk" class="interlanguage-link-target"><span>Limburgs</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3" title="Adó – ungarsk" lang="hu" hreflang="hu" data-title="Adó" data-language-autonym="Magyar" data-language-local-name="ungarsk" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA" title="Данок – makedonsk" lang="mk" hreflang="mk" data-title="Данок" data-language-autonym="Македонски" data-language-local-name="makedonsk" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Hetra" title="Hetra – madagassisk" lang="mg" hreflang="mg" data-title="Hetra" data-language-autonym="Malagasy" data-language-local-name="madagassisk" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="നികുതി – malayalam" lang="ml" hreflang="ml" data-title="നികുതി" data-language-autonym="മലയാളം" data-language-local-name="malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – marathi" lang="mr" hreflang="mr" data-title="कर" data-language-autonym="मराठी" data-language-local-name="marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D9%87" title="ضريبه – egyptisk arabisk" lang="arz" hreflang="arz" data-title="ضريبه" data-language-autonym="مصرى" data-language-local-name="egyptisk arabisk" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai" title="Cukai – malayisk" lang="ms" hreflang="ms" data-title="Cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="malayisk" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Pajak" title="Pajak – minangkabau" lang="min" hreflang="min" data-title="Pajak" data-language-autonym="Minangkabau" data-language-local-name="minangkabau" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B2%D0%B0%D1%80" title="Татвар – mongolsk" lang="mn" hreflang="mn" data-title="Татвар" data-language-autonym="Монгол" data-language-local-name="mongolsk" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BD%E1%80%94%E1%80%BA%E1%80%A1%E1%80%81" title="အခွန်အခ – burmesisk" lang="my" hreflang="my" data-title="အခွန်အခ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="burmesisk" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) – nederlandsk" lang="nl" hreflang="nl" data-title="Belasting (fiscaal)" data-language-autonym="Nederlands" data-language-local-name="nederlandsk" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – nepalsk" lang="ne" hreflang="ne" data-title="कर" data-language-autonym="नेपाली" data-language-local-name="nepalsk" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – newari" lang="new" hreflang="new" data-title="कर" data-language-autonym="नेपाल भाषा" data-language-local-name="newari" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A7%9F%E7%A8%8E" title="租税 – japansk" lang="ja" hreflang="ja" data-title="租税" data-language-autonym="日本語" data-language-local-name="japansk" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ce mw-list-item"><a href="https://ce.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – tsjetsjensk" lang="ce" hreflang="ce" data-title="Налог" data-language-autonym="Нохчийн" data-language-local-name="tsjetsjensk" class="interlanguage-link-target"><span>Нохчийн</span></a></li><li class="interlanguage-link interwiki-oc badge-Q17437798 badge-goodarticle mw-list-item" title="betre artikkel"><a href="https://oc.wikipedia.org/wiki/Imp%C3%B2st" title="Impòst – oksitansk" lang="oc" hreflang="oc" data-title="Impòst" data-language-autonym="Occitan" data-language-local-name="oksitansk" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Soliq" title="Soliq – usbekisk" lang="uz" hreflang="uz" data-title="Soliq" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="usbekisk" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%95%E0%A8%B0" title="ਕਰ – panjabi" lang="pa" hreflang="pa" data-title="ਕਰ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="panjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D9%B9%DB%8C%DA%A9%D8%B3" title="ٹیکس – vestpunjabi" lang="pnb" hreflang="pnb" data-title="ٹیکس" data-language-autonym="پنجابی" data-language-local-name="vestpunjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%88%D8%B1%DA%A9%DA%93%DB%90%D9%86%D9%87" title="ورکړېنه – pashto" lang="ps" hreflang="ps" data-title="ورکړېنه" data-language-autonym="پښتو" data-language-local-name="pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-jam mw-list-item"><a href="https://jam.wikipedia.org/wiki/Tax" title="Tax – jamaicansk kreolengelsk" lang="jam" hreflang="jam" data-title="Tax" data-language-autonym="Patois" data-language-local-name="jamaicansk kreolengelsk" class="interlanguage-link-target"><span>Patois</span></a></li><li class="interlanguage-link interwiki-pms mw-list-item"><a href="https://pms.wikipedia.org/wiki/Taja" title="Taja – piemontesisk" lang="pms" hreflang="pms" data-title="Taja" data-language-autonym="Piemontèis" data-language-local-name="piemontesisk" class="interlanguage-link-target"><span>Piemontèis</span></a></li><li class="interlanguage-link interwiki-nds mw-list-item"><a href="https://nds.wikipedia.org/wiki/St%C3%BC%C3%BCr" title="Stüür – lågtysk" lang="nds" hreflang="nds" data-title="Stüür" data-language-autonym="Plattdüütsch" data-language-local-name="lågtysk" class="interlanguage-link-target"><span>Plattdüütsch</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek" title="Podatek – polsk" lang="pl" hreflang="pl" data-title="Podatek" data-language-autonym="Polski" data-language-local-name="polsk" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto" title="Imposto – portugisisk" lang="pt" hreflang="pt" data-title="Imposto" data-language-autonym="Português" data-language-local-name="portugisisk" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Sal%C4%B1q" title="Salıq – karakalpakisk" lang="kaa" hreflang="kaa" data-title="Salıq" data-language-autonym="Qaraqalpaqsha" data-language-local-name="karakalpakisk" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-crh mw-list-item"><a href="https://crh.wikipedia.org/wiki/Bergi" title="Bergi – krimtatarisk" lang="crh" hreflang="crh" data-title="Bergi" data-language-autonym="Qırımtatarca" data-language-local-name="krimtatarisk" class="interlanguage-link-target"><span>Qırımtatarca</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozit" title="Impozit – rumensk" lang="ro" hreflang="ro" data-title="Impozit" data-language-autonym="Română" data-language-local-name="rumensk" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-qu mw-list-item"><a href="https://qu.wikipedia.org/wiki/Impuwistu" title="Impuwistu – quechua" lang="qu" hreflang="qu" data-title="Impuwistu" data-language-autonym="Runa Simi" data-language-local-name="quechua" class="interlanguage-link-target"><span>Runa Simi</span></a></li><li class="interlanguage-link interwiki-rue mw-list-item"><a href="https://rue.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8C" title="Дань – rusinsk" lang="rue" hreflang="rue" data-title="Дань" data-language-autonym="Русиньскый" data-language-local-name="rusinsk" class="interlanguage-link-target"><span>Русиньскый</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – russisk" lang="ru" hreflang="ru" data-title="Налог" data-language-autonym="Русский" data-language-local-name="russisk" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%A2%D2%AF%D2%BB%D1%8D%D1%8D%D0%BD" title="Түһээн – sakha" lang="sah" hreflang="sah" data-title="Түһээн" data-language-autonym="Саха тыла" data-language-local-name="sakha" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-sat mw-list-item"><a href="https://sat.wikipedia.org/wiki/%E1%B1%A0%E1%B1%B7%E1%B1%9F%E1%B1%A1%E1%B1%BD%E1%B1%B1%E1%B1%9F" title="ᱠᱷᱟᱡᱽᱱᱟ – santali" lang="sat" hreflang="sat" data-title="ᱠᱷᱟᱡᱽᱱᱟ" data-language-autonym="ᱥᱟᱱᱛᱟᱲᱤ" data-language-local-name="santali" class="interlanguage-link-target"><span>ᱥᱟᱱᱛᱟᱲᱤ</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa" title="Taksa – albansk" lang="sq" hreflang="sq" data-title="Taksa" data-language-autonym="Shqip" data-language-local-name="albansk" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%B6%E0%B6%AF%E0%B7%94" title="බදු – singalesisk" lang="si" hreflang="si" data-title="බදු" data-language-autonym="සිංහල" data-language-local-name="singalesisk" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Tax" title="Tax – enkel engelsk" lang="en-simple" hreflang="en-simple" data-title="Tax" data-language-autonym="Simple English" data-language-local-name="enkel engelsk" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%B3%D8%A7%DA%99%D9%8A" title="اڳاڙي – sindhi" lang="sd" hreflang="sd" data-title="اڳاڙي" data-language-autonym="سنڌي" data-language-local-name="sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88" title="Daň – slovakisk" lang="sk" hreflang="sk" data-title="Daň" data-language-autonym="Slovenčina" data-language-local-name="slovakisk" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Davek" title="Davek – slovensk" lang="sl" hreflang="sl" data-title="Davek" data-language-autonym="Slovenščina" data-language-local-name="slovensk" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-so mw-list-item"><a href="https://so.wikipedia.org/wiki/Canshuurta" title="Canshuurta – somali" lang="so" hreflang="so" data-title="Canshuurta" data-language-autonym="Soomaaliga" data-language-local-name="somali" class="interlanguage-link-target"><span>Soomaaliga</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%D8%A7%D8%AC" title="باج – sorani" lang="ckb" hreflang="ckb" data-title="باج" data-language-autonym="کوردی" data-language-local-name="sorani" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7" title="Порез – serbisk" lang="sr" hreflang="sr" data-title="Порез" data-language-autonym="Српски / srpski" data-language-local-name="serbisk" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Porez" title="Porez – serbokroatisk" lang="sh" hreflang="sh" data-title="Porez" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="serbokroatisk" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Pajeg" title="Pajeg – sundanesisk" lang="su" hreflang="su" data-title="Pajeg" data-language-autonym="Sunda" data-language-local-name="sundanesisk" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verotus" title="Verotus – finsk" lang="fi" hreflang="fi" data-title="Verotus" data-language-autonym="Suomi" data-language-local-name="finsk" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Buwis" title="Buwis – tagalog" lang="tl" hreflang="tl" data-title="Buwis" data-language-autonym="Tagalog" data-language-local-name="tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வரி – tamil" lang="ta" hreflang="ta" data-title="வரி" data-language-autonym="தமிழ்" data-language-local-name="tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BC" title="Салым – tatarisk" lang="tt" hreflang="tt" data-title="Салым" data-language-autonym="Татарча / tatarça" data-language-local-name="tatarisk" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%AA%E0%B0%A8%E0%B1%8D%E0%B0%A8%E0%B1%81_(%E0%B0%86%E0%B0%B0%E0%B1%8D%E0%B0%A5%E0%B0%BF%E0%B0%95_%E0%B0%B5%E0%B1%8D%E0%B0%AF%E0%B0%B5%E0%B0%B8%E0%B1%8D%E0%B0%A5)" title="పన్ను (ఆర్థిక వ్యవస్థ) – telugu" lang="te" hreflang="te" data-title="పన్ను (ఆర్థిక వ్యవస్థ)" data-language-autonym="తెలుగు" data-language-local-name="telugu" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%A0%E0%B8%B2%E0%B8%A9%E0%B8%B5" title="ภาษี – thai" lang="th" hreflang="th" data-title="ภาษี" data-language-autonym="ไทย" data-language-local-name="thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7" title="Андоз – tadsjikisk" lang="tg" hreflang="tg" data-title="Андоз" data-language-autonym="Тоҷикӣ" data-language-local-name="tadsjikisk" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi" title="Vergi – tyrkisk" lang="tr" hreflang="tr" data-title="Vergi" data-language-autonym="Türkçe" data-language-local-name="tyrkisk" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tyv mw-list-item"><a href="https://tyv.wikipedia.org/wiki/%D2%AE%D0%BD%D0%B4%D2%AF%D1%80%D2%AF%D0%B3" title="Үндүрүг – tuvinisk" lang="tyv" hreflang="tyv" data-title="Үндүрүг" data-language-autonym="Тыва дыл" data-language-local-name="tuvinisk" class="interlanguage-link-target"><span>Тыва дыл</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA" title="Податок – ukrainsk" lang="uk" hreflang="uk" data-title="Податок" data-language-autonym="Українська" data-language-local-name="ukrainsk" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات – urdu" lang="ur" hreflang="ur" data-title="مالیات" data-language-autonym="اردو" data-language-local-name="urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF" title="Thuế – vietnamesisk" lang="vi" hreflang="vi" data-title="Thuế" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamesisk" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E7%A8%85" title="稅 – klassisk kinesisk" lang="lzh" hreflang="lzh" data-title="稅" data-language-autonym="文言" data-language-local-name="klassisk kinesisk" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Buh%C3%ADs" title="Buhís – waray" lang="war" hreflang="war" data-title="Buhís" data-language-autonym="Winaray" data-language-local-name="waray" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E7%A8%8E" title="税 – wu" lang="wuu" hreflang="wuu" data-title="税" data-language-autonym="吴语" data-language-local-name="wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8" title="שטייער – jiddisk" lang="yi" hreflang="yi" data-title="שטייער" data-language-autonym="ייִדיש" data-language-local-name="jiddisk" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%A8%85" title="稅 – kantonesisk" lang="yue" hreflang="yue" data-title="稅" data-language-autonym="粵語" data-language-local-name="kantonesisk" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Muokesnis" title="Muokesnis – samogitisk" lang="sgs" hreflang="sgs" data-title="Muokesnis" data-language-autonym="Žemaitėška" data-language-local-name="samogitisk" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A8%85" title="稅 – kinesisk" lang="zh" hreflang="zh" data-title="稅" data-language-autonym="中文" data-language-local-name="kinesisk" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-bew mw-list-item"><a href="https://bew.wikipedia.org/wiki/Belasting" title="Belasting – betawi" lang="bew" hreflang="bew" data-title="Belasting" data-language-autonym="Betawi" data-language-local-name="betawi" class="interlanguage-link-target"><span>Betawi</span></a></li><li class="interlanguage-link interwiki-btm mw-list-item"><a href="https://btm.wikipedia.org/wiki/Pajak" title="Pajak – mandailing" lang="btm" hreflang="btm" data-title="Pajak" data-language-autonym="Batak Mandailing" data-language-local-name="mandailing" class="interlanguage-link-target"><span>Batak Mandailing</span></a></li><li class="interlanguage-link interwiki-fon mw-list-item"><a href="https://fon.wikipedia.org/wiki/Takw%C9%9B" title="Takwɛ – fon" lang="fon" hreflang="fon" data-title="Takwɛ" data-language-autonym="Fɔ̀ngbè" data-language-local-name="fon" class="interlanguage-link-target"><span>Fɔ̀ngbè</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8161#sitelinks-wikipedia" title="Endra mellomspråklege lenkjer" class="wbc-editpage">Endra lenkjer</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namnerom"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Skatt" title="Vis innhaldssida [c]" accesskey="c"><span>Artikkel</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Diskusjon:Skatt" rel="discussion" title="Diskusjon om innhaldssida [t]" accesskey="t"><span>Diskusjon</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Endre språkvariant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">norsk nynorsk</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Visningar"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Skatt"><span>Les</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Skatt&veaction=edit" title="Endre sida [v]" accesskey="v"><span>Endre</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Skatt&action=edit" title="Endre kjeldekoden til sida [e]" accesskey="e"><span>Endre wikiteksten</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Skatt&action=history" title="Eldre versjonar av sida [h]" accesskey="h"><span>Sjå historikken</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Sideverktøy"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Verktøy" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Verktøy</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Verktøy</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">flytt til sidefeltet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">gøym</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Flere alternativer" > <div class="vector-menu-heading"> Handlingar </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Skatt"><span>Les</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Skatt&veaction=edit" title="Endre sida [v]" accesskey="v"><span>Endre</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Skatt&action=edit" title="Endre kjeldekoden til sida [e]" accesskey="e"><span>Endre wikiteksten</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Skatt&action=history"><span>Sjå historikken</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Ålment </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Spesial:Lenkjer_hit/Skatt" title="Liste over alle wikisidene som har lenkjer hit [j]" accesskey="j"><span>Lenkjer hit</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Spesial:Relaterte_endringar/Skatt" rel="nofollow" title="Nylege endringar på sider denne sida lenkjar til [k]" accesskey="k"><span>Relaterte endringar</span></a></li><li id="t-upload" class="mw-list-item"><a href="//commons.wikimedia.org/wiki/Special:UploadWizard?uselang=nn" title="Last opp filer [u]" accesskey="u"><span>Last opp fil</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Skatt&oldid=3551141" title="Fast lenkje til denne versjonen av sida"><span>Fast lenkje</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Skatt&action=info" title="Meir informasjon om sida"><span>Sideinformasjon</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Spesial:Siter&page=Skatt&id=3551141&wpFormIdentifier=titleform" title="Informasjon om korleis ein siterer denne sida"><span>Siter denne sida</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Spesial:UrlShortener&url=https%3A%2F%2Fnn.wikipedia.org%2Fwiki%2FSkatt"><span>Hent kort URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Spesial:QrCode&url=https%3A%2F%2Fnn.wikipedia.org%2Fwiki%2FSkatt"><span>Last ned QR-kode</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Skriv ut/eksporter </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Spesial:Bok&bookcmd=book_creator&referer=Skatt"><span>Opprett ei bok</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Spesial:DownloadAsPdf&page=Skatt&action=show-download-screen"><span>Last ned som PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Skatt&printable=yes" title="Utskriftsversjon av sida [p]" accesskey="p"><span>Utskriftsversjon</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Sideverktøy"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Utsjånad"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Utsjånad</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">flytt til sidefeltet</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">gøym</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Frå Wikipedia – det frie oppslagsverket</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="nn" dir="ltr"><style data-mw-deduplicate="TemplateStyles:r3589441">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="plainlinks metadata ambox ambox-style" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/Fil:Capitalis_monumentalis_OE.SVG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Capitalis_monumentalis_OE.SVG/40px-Capitalis_monumentalis_OE.SVG.png" decoding="async" width="40" height="30" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Capitalis_monumentalis_OE.SVG/60px-Capitalis_monumentalis_OE.SVG.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Capitalis_monumentalis_OE.SVG/80px-Capitalis_monumentalis_OE.SVG.png 2x" data-file-width="75" data-file-height="56" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">Denne artikkelen kan ha godt av ein <b><a href="/wiki/Wikipedia:Retningsliner_for_nynorsk_m%C3%A5lf%C3%B8ring" title="Wikipedia:Retningsliner for nynorsk målføring">språkvask</a></b><span class="hide-when-compact"> Sjekk at språket følgjer gjeldande nynorsk rettskriving og grammatikk og har ein konsekvent språkstil. Når dette er gjort, kan du fjerna merket.</span></div></td></tr></tbody></table> <p><b>Skatt</b> (av <a href="/wiki/Norr%C3%B8nt" title="Norrønt">norrønt</a> <i>skattr</i><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>) er ytingar frå private til det offentlege utan konkret vederlag. Fråværet av formelt konkret vederlag skil skattar frå betalingar for offentlege tenester (<a href="/wiki/Gebyr" title="Gebyr">gebyr</a>). Hovudformålet med skattar er å finansiera offentleg forbruk og investeringar, og overføringar til privat sektor.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Skattar vert ofte delte inn i <a href="/w/index.php?title=Direkte_skatt&action=edit&redlink=1" class="new" title="Direkte skatt (sida finst ikkje)">direkte</a> og <a href="/w/index.php?title=Indirekte_skatt&action=edit&redlink=1" class="new" title="Indirekte skatt (sida finst ikkje)">indirekte skattar</a>. Direkte skattar skal råke den som formelt er ilagd skatten. Typiske direkte skattar er skatt på <a href="/w/index.php?title=Inntekt&action=edit&redlink=1" class="new" title="Inntekt (sida finst ikkje)">inntekt</a> og skatt på <a href="/w/index.php?title=Formue&action=edit&redlink=1" class="new" title="Formue (sida finst ikkje)">formue</a>. Ved indirekte skattar skal den som formelt er ilagd skatten, kunna velta skattebyrda over på kjøparen gjennom eit påslag i prisen. Typiske indirekte skattar er <a href="/wiki/Meirverdiavgift" title="Meirverdiavgift">meirverdiavgift</a> og <a href="/w/index.php?title=S%C3%A6ravgift&action=edit&redlink=1" class="new" title="Særavgift (sida finst ikkje)">særavgifter</a>. </p><p>Dei fleste skattar fører til at produsentar og forbrukarar vel ein annan samansetnad av konsum og produksjon enn dei ville ha gjort utan skattar. Slike skattar vert kalla <i>vridande skattar</i> og kan føra til eit samfunnsøkonomisk tap ved at ressursbruken vert mindre effektiv. <i>Nøytrale skattar</i> påverkar ikkje samansetnaden av konsum og produksjon, medan <i>effektivitetsfremjande skattar</i> er med på å gje meir effektiv ressursbruk. </p><p>Meir om det norske skattesystemet: <a href="/wiki/Skatt_i_Noreg" title="Skatt i Noreg">Skatt i Noreg</a>. </p> <figure typeof="mw:File/Thumb"><a href="/wiki/Fil:Les_compteurs_d%27argent_Nancy_3018.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/250px-Les_compteurs_d%27argent_Nancy_3018.jpg" decoding="async" width="250" height="319" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/375px-Les_compteurs_d%27argent_Nancy_3018.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/02/Les_compteurs_d%27argent_Nancy_3018.jpg/500px-Les_compteurs_d%27argent_Nancy_3018.jpg 2x" data-file-width="1334" data-file-height="1701" /></a><figcaption><i>På skatteoppkrevjaren sitt kontor</i>. Anonymt etter de Marinus Van Reymerswaele (1575-1600). Kunstmuseet i Nancy.</figcaption></figure> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Formål"><span id="Form.C3.A5l"></span>Formål</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=1" title="Endre bolk: Formål" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=1" title="Rediger kildekoden til seksjonen Formål"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Skattar har tre hovudoppgåver:<sup id="cite_ref-ReferenceA_3-0" class="reference"><a href="#cite_note-ReferenceA-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <ul><li>skaffa det offentlege inntekter til å finansiere offentleg verksemd og overføringar til privat sektor,</li> <li>påverka inntektsfordelinga mellom personar, slik at ulikskapane i disponibel inntekt vert reduserte, og</li> <li>korrigera for <a href="/w/index.php?title=Marknadssvikt&action=edit&redlink=1" class="new" title="Marknadssvikt (sida finst ikkje)">marknadssvikt</a> (til dømes eksterne verknader som miljøskadelege utslepp).</li></ul> <p>Skattar har vore brukt og vert framleis nytta i freistnader på å nå mange andre mål, både breie og generelle mål og svært detaljerte og situasjonsbestemte mål. Skattereglar er m.a. vorte innførte for å<sup id="cite_ref-ReferenceA_3-1" class="reference"><a href="#cite_note-ReferenceA-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <ul><li>nå næringspolitiske mål</li> <li>nå distriktspolitiske mål</li> <li>styra dei økonomiske konjunkturane</li> <li>redusera miljø- eller helseskadelege handlingar, og</li> <li>auka verdien av pensjonar og somme andre offentlege ytingar.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Prinsipp_for_skattar">Prinsipp for skattar</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=2" title="Endre bolk: Prinsipp for skattar" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=2" title="Rediger kildekoden til seksjonen Prinsipp for skattar"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Filosofen og økonomen <a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a> stilte i |<i>Wealth of Nations</i> opp fire grunnsetningar for eit rasjonelt skattesystem.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Dei fire grunnsetningane er: </p> <ol><li>Skatten bør leggjast på inntekt etter evne.</li> <li>Skatten må vera fast og utan vilkårlegdom.</li> <li>Skatten bør krevjast inn på den tida og på den måten som ein reknar for å vera mest høveleg for skattytaren.</li> <li>Dei samfunnsøkonomiske kostnadene ved å krevja inn skatten bør minimerast.</li></ol> <p>Dei tre første grunnsetningane kan oppsummerast i omgrepet <i>rettferd</i>. </p><p>Prinsippet om rettferd kan konkretiserast på fleire måtar.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Eit skilje går mellom horisontal og vertikal rettferd. Med <i>horisontal rettferd</i> meiner ein at skattytarar med like stor inntekt bør ha same skattebyrd, uavhengig av korleis inntekta er samansett. Av dette prinsippet følgjer det at like store arbeidsinntekter, kapitalinntekter og verksemdsinntekter bør skattleggjast likt. Med <i>vertikal rettferd</i> meiner ein at personar med høg inntekt bør svara meir i skatt enn personar med låg inntekt. Den nøgnare utforminga av prinsippet om vertikal rettferd er omstridd, og ei nærare presisering er naudsynt. </p><p>Det er gjerne fire prinsipp/omsyn som vert framdregne når omgrepet vertikal rettferd skal presiserast: </p> <ul><li><i>Minsteofferprinsippet</i>: Skattebyrda bør fordelast slik at ho totalt sett vert så lita som råd. Dersom ein går ut frå at grensenytta av inntekt er minkande, følgjer det at dei med høg inntekt bør bera ein relativt større del av skattebyrda enn dei med låg inntekt.</li> <li><i>Nytteprinsippet</i>: Skattebyrda bør fordelast etter den nytta skattytarane har av den offentlege verksemda.</li> <li><i>Skatteevneprinsippet</i>: Skattebyrda skal fordelast ut frå evna skattesubjekta har til å bera henne. Dette dreg i retning av at nettoinntekt er eit betre skattegrunnlag enn bruttoinntekt.</li> <li><i>Fordelingsomsyn</i>: Skatten bør innebera ei omfordeling frå dei som har høg inntekt og formue til dei som har låg inntekt og formue.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Økonomiske_verknader"><span id=".C3.98konomiske_verknader"></span>Økonomiske verknader</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=3" title="Endre bolk: Økonomiske verknader" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=3" title="Rediger kildekoden til seksjonen Økonomiske verknader"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Partiell_modell_for_eit_gode">Partiell modell for eit gode</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=4" title="Endre bolk: Partiell modell for eit gode" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=4" title="Rediger kildekoden til seksjonen Partiell modell for eit gode"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/Fil:Skatt_Pris_Kvantum.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Skatt_Pris_Kvantum.jpg/300px-Skatt_Pris_Kvantum.jpg" decoding="async" width="300" height="225" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Skatt_Pris_Kvantum.jpg/450px-Skatt_Pris_Kvantum.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Skatt_Pris_Kvantum.jpg/600px-Skatt_Pris_Kvantum.jpg 2x" data-file-width="960" data-file-height="720" /></a><figcaption>Vernaden av skatt på ein vare</figcaption></figure> <p>Dei økonomiske verknadene av ein skatt kan illustrerast i ein enkel grafisk modell. </p><p>Konsumentanes samla etterspørsel etter ein vare vil normalt falle når prisen på vara aukar. Dette kjem av at det ved høge priser berre er dei konsumentane med høgast betalingsvilje som vil etterspørje vara, mens ved lågare pris vil konsumentar med stadig lågare betalingsvilje ønske å kjøpe vara. Den samla etterspurnaden etter ein vare kan derfor illustrerast som ein fallande etterspørselskurve i eit pris-kvantum-diagram. </p><p>Produsentanes samla tilbod av ein vare vil normalt auke når prisen på vara aukar. Dette kjem av at det ved låge priser berre er dei produsentane med lågast produksjonskostnadar som vil tilby vara, mens ved aukande pris vil produsentar med stadig høgare produksjonskostnadar finne det lønnsamt å tilby vara. Det samla tilbodet etter ein vare kan derfor illustrerast som ein stigande tilbodskurve i eit pris-kvantum-diagram. </p><p>Marknaden vil klarere der konsumentanes marginale betalingsvilje er lik produsentanes marginale produksjonskostnadar, dvs. der etterspurnadskurven og tilbodskurven kryssar kvarandre. Marknadslikevekta vil dermed gi kvantumet K<sub>0</sub> og prisen P<sub>0</sub>. </p><p>Anta at det vert innført ein skatt, T, på denne vara. Skatten fører til at prisen konsumenten må betale for vara, aukar frå P<sub>0</sub> til P<sub>k</sub> og at prisen produsenten får for vara, søkk frå P<sub>0</sub> til P<sub>p</sub>. Skatten blir dermed ein kile mellom konsumentanes betalingsvilje og produsentens produksjonskostnadar, slik at P<sub>p</sub> + T = P<sub>k</sub>. Når prisen konsumentane må betale, aukar, vil etterspurnaden etter vara søkk. Tilsvarande, når prisen produsentane får for vara, fell, vil tilbodet av vara falle. Skatten vil dermed føre til at omsett kvantum søkk frå K<sub>0</sub> til K<sub>t</sub>. </p><p>Skatten vil dermed føre til at ein del transaksjonar som er samfunnsøkonomisk lønnsame (konsumentanes betalingsvilje er høgare enn produsentanes produksjonskostnadar), ikkje vil bli gjennomført. Det oppstår dermed eit samfunnsøkonomisk tap, dødvektstapet, gitt ved arealet C+D. Dette arealet representerer den samfunnsøkonomiske kostnaden ved skatten. Arealet C er den delen av det samfunnsøkonomiske tapet som vert bore av konsumentane, mens arealet D er den delen av det samfunnsøkonomiske tapet som vert bore av produsentane. Fordelinga av det samfunnsøkonomiske tapet mellom konsumentar og produsentar vil avhenge av hellingane til etterspørselskurven og tilbodskurven, altså av kor prisfølsam hhv. etterspørselen og tilbodet er. </p><p>Skatteinntektene til staten, <a href="/w/index.php?title=Proveny&action=edit&redlink=1" class="new" title="Proveny (sida finst ikkje)">proveny</a>, vil vere gitt ved A+B. Normalt vil det vere produsentane som formelt skal betale skatten, men det er ikkje slik at produsentane nødvendigvis vil bære den fulle byrden av skatteprovenyet. Produsentane vil velte skatten over i prisen som konsumentane må betale. Konsumenten vil likevel heller ikkje bære den fulle byrden av skatteprovenyet. Normalt vil byrden av skatteprovenyet fordelast mellom konsumentar og produsentar slik at konsumentane vil bære byrden gitt ved A, mens produsentane vil bære byrden gitt ved B. Fordelinga av byrden av skatteprovenyet mellom konsumentar og produsentar vil avhenge av hellingane til etterspørselskurven og tilbodskurven, altså av kor prisfølsam hhv. etterspørselen og tilbodet er. </p> <div class="mw-heading mw-heading3"><h3 id="Vridande,_nøytrale_og_effektivitetsfremmande_skattar"><span id="Vridande.2C_n.C3.B8ytrale_og_effektivitetsfremmande_skattar"></span>Vridande, nøytrale og effektivitetsfremmande skattar</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=5" title="Endre bolk: Vridande, nøytrale og effektivitetsfremmande skattar" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=5" title="Rediger kildekoden til seksjonen Vridande, nøytrale og effektivitetsfremmande skattar"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Dei fleste skattar fører til at produsentar og forbrukarar veler ein annan tilpassing enn dei ville ha gjort utan skattar. I dei fleste tilfelle leder den endra tilpassinga til eit samfunnsøkonomisk tap ved at prisane på varer og tenester ikkje lenger avspeglar dei samfunnsøkonomiske kostnadene ved å tilby varer og tenester. Desse skattane vert nemnde som <i>vridande skattar</i>. Eksemplar på dette er skattane på lønnsinntekter og forbruk. Slike skattar skaper ein kile mellom det arbeidsgivarane må betale i lønnsutgifter, og dei reelle inntektene som arbeidstakarane har disponibelt for forbruk. Dette kan leie til eit samfunnsøkonomisk tap ved at sysselsettinga blir lågare enn det den ville blitt utan skattar. Tilsvarande kan det å ha høgare skattar på sommer varer og tenester enn på andre påverke kor mykje som blir forbrukt og produsert av ulike varer og tenester. </p><p>Det finst likevel enkelte skattar som ikkje endrar forbrukarens samansetting av konsumet og produsentens samansetting av produksjonen. Slike skattar vert kalla <i>nøytrale skattar</i>. Det er relativt få døme på fullstendig nøytrale skattar. Skatt på grunnrente ved utnytting av knappe naturressursar, som til dømes vasskraft og petroleum, kan likevel virke som nøytrale skattar dersom dei er korrekt utforma. Ein rein <a href="/w/index.php?title=Lump-sum_skatt&action=edit&redlink=1" class="new" title="Lump-sum skatt (sida finst ikkje)">lump-sum skatt</a> (<a href="/wiki/Koppskatt" title="Koppskatt">koppskatt</a>) vil og vere nøytral. </p><p>Enkelte skattar kan betre samfunnets bruk av ressursar. Det kjem av at ein del aktivitetar påfører samfunnet kostnadar utan at dei som er ansvarleg for aktivitetane, må betale for ulempene dei påfører andre. Eit døme på dette er forureina utslepp, der den som forureinar, som regel ikkje har økonomisk motiv til å ta omsyn til skaden han påfører miljøet. Korrekt utforma miljøavgifter bidrar til ein meir effektiv ressursbruk ved at dei gjer miljøskadelege aktivitetar relativt sett meir kostbare. Desse skattane kan nemnes som <i>effektivitetsfremmande skattar</i>. I prinsippet skal miljøavgiftene setjast lik dei marginale eksterne kostnadene i samband med dei ulike aktivitetane. På den måten vil marknadsprisane på miljøskadelege aktivitetar samsvare med dei reelle samfunnsøkonomiske kostnadane som ressursbruken representerer. </p> <div class="mw-heading mw-heading2"><h2 id="Økonomiske_retningsliner"><span id=".C3.98konomiske_retningsliner"></span>Økonomiske retningsliner</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=6" title="Endre bolk: Økonomiske retningsliner" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=6" title="Rediger kildekoden til seksjonen Økonomiske retningsliner"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>På bakgrunn av grunnleggande økonomiske prinsipp er det mogeleg å trekkje opp einskilde retningsliner for korleis skattesystemet bør utformast:<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Først nyttar ein marknadskorrigerande skattar, fyrst og fremst fordi det bidrar til ein meir effektiv ressursbruk. I tillegg kan det gi det offentlege inntekter.</li> <li>Deretter nyttar ein nøytrale skattar så langt det er mogeleg, dvs. skattar som ikkje påverkar produsentars og forbrukaranes økonomiske val.</li> <li>Til slutt nyttar eub vridande skattar for å oppnå det ønska nivået på skatteinntektene.</li></ul> <p>Økonomisk teori stiller opp einskilde prinsipp for korleis slike vridande skattar bør utformast for at effektivitetstapet skal bli minst mogeleg: </p> <ul><li>Det bør nyttast breie og generelle skattegrunnlag og låge skattesatsar. Det er ein fordel med låge satsar på mange og breie grunnlag framfor høge skattar på få eller smale grunnlag. Dette kjem av at effektivitetstapet ved skattlegging aukar meir enn proporsjonalt med skattesatsen.</li> <li>Dei høgaste skattane bør leggast i marknader der aktøranes tilpassing endrar seg minst som fjølge av skattlegginga. Dette prinsippet tilseier isolert sett at ein bør ha høgare skattesatsar på skattegrunnlag som ikkje kan påverkast og i marknader der tilbod og etterspurnad endrar seg lite som følgje av prisendringar.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup></li> <li>Skattesystemet bør i minst mogeleg grad påverke sjølve produksjonen av varer og tenester. Dette peiker i retning av at skattar i større grad bør leggjast på sluttforbruket av varer og tenester enn på bedriftas kjøp av produserte innsatsfaktorar. Derimot er det effektivt å innføra skattar som korrigerer for eksterne verknader i produksjonen, som miljøavgifter.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Skattenivå"><span id="Skatteniv.C3.A5"></span>Skattenivå</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=7" title="Endre bolk: Skattenivå" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=7" title="Rediger kildekoden til seksjonen Skattenivå"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i>Skattenivået</i> i eit land vert ofte målt som den delen dei totale skattane fyller av <a href="/wiki/Bruttonasjonalprodukt" title="Bruttonasjonalprodukt">bruttonasjonalproduktet</a> (BNP). <a href="/wiki/OECD" class="mw-redirect" title="OECD">OECD</a> publiserer tal for skattenivået i medlemslanda sine. </p> <table class="wikitable sortable"> <caption>Skatt som del av BNP i OECD, prosent, 2007<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th width="200pt" align="left">Land </th> <th width="100pt" align="right">Totale skattar </th> <th width="100pt" align="right">Skatt på inntekt, overskott, kapitalgevinst mv. </th> <th width="100pt" align="right">Trygde- og pensjonspremiar </th> <th width="100pt" align="right">Skatt på formue, eigedom mv. </th> <th width="100pt" align="right">Skatt på varer og tenester </th> <th width="100pt" align="">Andre skattar </th></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Canada" title="Canada"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/22px-Flag_of_Canada_%28Pantone%29.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/33px-Flag_of_Canada_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/44px-Flag_of_Canada_%28Pantone%29.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span> </span><a href="/wiki/Canada" title="Canada">Canada</a> </td> <td align="right">33,3 </td> <td align="right">16,6 </td> <td align="right">4,8 </td> <td align="right">3,3 </td> <td align="right">7,9 </td> <td align="right">0,7 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Mexico" title="Mexico"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/22px-Flag_of_Mexico.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/33px-Flag_of_Mexico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/44px-Flag_of_Mexico.svg.png 2x" data-file-width="980" data-file-height="560" /></a></span> </span><a href="/wiki/Mexico" title="Mexico">Mexico</a> </td> <td align="right">18,0 </td> <td align="right">5,0 </td> <td align="right">2,8 </td> <td align="right">0,3 </td> <td align="right">9,5 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/USA" title="USA"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/22px-Flag_of_the_United_States.svg.png" decoding="async" width="22" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/33px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/44px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></a></span> </span><a href="/wiki/USA" title="USA">USA</a> </td> <td align="right">28,3 </td> <td align="right">13,9 </td> <td align="right">6,6 </td> <td align="right">3,1 </td> <td align="right">4,7 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Australia" title="Australia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/22px-Flag_of_Australia.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/33px-Flag_of_Australia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/44px-Flag_of_Australia.svg.png 2x" data-file-width="1280" data-file-height="640" /></a></span> </span><a href="/wiki/Australia" title="Australia">Australia</a> </td> <td align="right">30,8 </td> <td align="right">18,2 </td> <td align="right">- </td> <td align="right">2,7 </td> <td align="right">8,2 </td> <td align="right">1,5 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Japan" title="Japan"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/22px-Flag_of_Japan.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/33px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/44px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Japan" title="Japan">Japan</a> </td> <td align="right">28,3 </td> <td align="right">10,3 </td> <td align="right">10,3 </td> <td align="right">2,5 </td> <td align="right">5,1 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/S%C3%B8r-Korea" title="Sør-Korea"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/22px-Flag_of_South_Korea.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/33px-Flag_of_South_Korea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/44px-Flag_of_South_Korea.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/S%C3%B8r-Korea" title="Sør-Korea">Sør-Korea</a> </td> <td align="right">26,5 </td> <td align="right">8,4 </td> <td align="right">5,5 </td> <td align="right">3,4 </td> <td align="right">8,3 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/New_Zealand" title="New Zealand"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/22px-Flag_of_New_Zealand.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/33px-Flag_of_New_Zealand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/44px-Flag_of_New_Zealand.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span> </span><a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a> </td> <td align="right">35,7 </td> <td align="right">22,5 </td> <td align="right">- </td> <td align="right">1,9 </td> <td align="right">11,3 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Austerrike" title="Austerrike"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/22px-Flag_of_Austria.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/33px-Flag_of_Austria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/44px-Flag_of_Austria.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Austerrike" title="Austerrike">Austerrike</a> </td> <td align="right">42,3 </td> <td align="right">12,7 </td> <td align="right">14,2 </td> <td align="right">0,6 </td> <td align="right">11,7 </td> <td align="right">3,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Belgia" title="Belgia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/22px-Flag_of_Belgium_%28civil%29.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/33px-Flag_of_Belgium_%28civil%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/44px-Flag_of_Belgium_%28civil%29.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Belgia" title="Belgia">Belgia</a> </td> <td align="right">43,9 </td> <td align="right">16,5 </td> <td align="right">13,6 </td> <td align="right">2,3 </td> <td align="right">11,0 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Tsjekkia" title="Tsjekkia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/22px-Flag_of_the_Czech_Republic.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/33px-Flag_of_the_Czech_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/44px-Flag_of_the_Czech_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Tsjekkia" title="Tsjekkia">Tsjekkia</a> </td> <td align="right">37,4 </td> <td align="right">9,4 </td> <td align="right">16,2 </td> <td align="right">0,4 </td> <td align="right">11,1 </td> <td align="right">0,3 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Danmark" title="Danmark"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/22px-Flag_of_Denmark.svg.png" decoding="async" width="22" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/33px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/44px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /></a></span> </span><a href="/wiki/Danmark" title="Danmark">Danmark</a> </td> <td align="right">48,7 </td> <td align="right">29,0 </td> <td align="right">1,0 </td> <td align="right">1,9 </td> <td align="right">16,3 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Finland" title="Finland"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/22px-Flag_of_Finland.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/33px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/44px-Flag_of_Finland.svg.png 2x" data-file-width="1800" data-file-height="1100" /></a></span> </span><a href="/wiki/Finland" title="Finland">Finland</a> </td> <td align="right">43,0 </td> <td align="right">16,9 </td> <td align="right">11,9 </td> <td align="right">1,1 </td> <td align="right">12,9 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Frankrike" title="Frankrike"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/22px-Flag_of_France.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/33px-Flag_of_France.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/44px-Flag_of_France.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Frankrike" title="Frankrike">Frankrike</a> </td> <td align="right">43,5 </td> <td align="right">10,4 </td> <td align="right">16,1 </td> <td align="right">3,5 </td> <td align="right">10,7 </td> <td align="right">2,8 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Tyskland" title="Tyskland"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/22px-Flag_of_Germany.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/33px-Flag_of_Germany.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/44px-Flag_of_Germany.svg.png 2x" data-file-width="1000" data-file-height="600" /></a></span> </span><a href="/wiki/Tyskland" title="Tyskland">Tyskland</a> </td> <td align="right">36,2 </td> <td align="right">11,3 </td> <td align="right">13,2 </td> <td align="right">0,9 </td> <td align="right">10,6 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Hellas" title="Hellas"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/22px-Flag_of_Greece.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/33px-Flag_of_Greece.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/44px-Flag_of_Greece.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span> </span><a href="/wiki/Hellas" title="Hellas">Hellas</a> </td> <td align="right">32,0 </td> <td align="right">7,5 </td> <td align="right">11,7 </td> <td align="right">1,4 </td> <td align="right">11,4 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Ungarn" title="Ungarn"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/22px-Flag_of_Hungary.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/33px-Flag_of_Hungary.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/44px-Flag_of_Hungary.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span> </span><a href="/wiki/Ungarn" title="Ungarn">Ungarn</a> </td> <td align="right">39,5 </td> <td align="right">10,0 </td> <td align="right">12,9 </td> <td align="right">0,8 </td> <td align="right">14,9 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Island" title="Island"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/22px-Flag_of_Iceland.svg.png" decoding="async" width="22" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/33px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/44px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /></a></span> </span><a href="/wiki/Island" title="Island">Island</a> </td> <td align="right">40,9 </td> <td align="right">18,5 </td> <td align="right">3,1 </td> <td align="right">2,5 </td> <td align="right">16,5 </td> <td align="right">0,3 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Republikken_Irland" title="Republikken Irland"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/22px-Flag_of_Ireland.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/33px-Flag_of_Ireland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/44px-Flag_of_Ireland.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span> </span><a href="/wiki/Republikken_Irland" title="Republikken Irland">Irland</a> </td> <td align="right">30,8 </td> <td align="right">12,1 </td> <td align="right">4,7 </td> <td align="right">2,5 </td> <td align="right">11,1 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Italia" title="Italia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/22px-Flag_of_Italy.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/33px-Flag_of_Italy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/44px-Flag_of_Italy.svg.png 2x" data-file-width="1500" data-file-height="1000" /></a></span> </span><a href="/wiki/Italia" title="Italia">Italia</a> </td> <td align="right">43,5 </td> <td align="right">14,7 </td> <td align="right">13,0 </td> <td align="right">2,1 </td> <td align="right">11,0 </td> <td align="right">2,7 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Luxembourg" title="Luxembourg"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/22px-Flag_of_Luxembourg.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/33px-Flag_of_Luxembourg.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/44px-Flag_of_Luxembourg.svg.png 2x" data-file-width="512" data-file-height="307" /></a></span> </span><a href="/wiki/Luxembourg" title="Luxembourg">Luxembourg</a> </td> <td align="right">36,5 </td> <td align="right">12,8 </td> <td align="right">10,2 </td> <td align="right">3,6 </td> <td align="right">9,9 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Nederland" title="Nederland"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/22px-Flag_of_the_Netherlands.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/33px-Flag_of_the_Netherlands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/44px-Flag_of_the_Netherlands.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Nederland" title="Nederland">Nederland</a> </td> <td align="right">37,5 </td> <td align="right">10,9 </td> <td align="right">13,6 </td> <td align="right">1,2 </td> <td align="right">11,2 </td> <td align="right">0,6 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Noreg" title="Noreg"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/22px-Flag_of_Norway.svg.png" decoding="async" width="22" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/33px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/44px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /></a></span> </span><a href="/wiki/Noreg" title="Noreg">Noreg</a> </td> <td align="right">43,6 </td> <td align="right">21,0 </td> <td align="right">9,1 </td> <td align="right">1,2 </td> <td align="right">12,4 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Polen" title="Polen"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/22px-Flag_of_Poland.svg.png" decoding="async" width="22" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/33px-Flag_of_Poland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/44px-Flag_of_Poland.svg.png 2x" data-file-width="640" data-file-height="400" /></a></span> </span><a href="/wiki/Polen" title="Polen">Polen</a> </td> <td align="right">34,9 </td> <td align="right">8,0 </td> <td align="right">12,0 </td> <td align="right">1,2 </td> <td align="right">13,3 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Portugal" title="Portugal"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/22px-Flag_of_Portugal.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/33px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/44px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span> </span><a href="/wiki/Portugal" title="Portugal">Portugal</a> </td> <td align="right">36,4 </td> <td align="right">9,4 </td> <td align="right">11,7 </td> <td align="right">1,4 </td> <td align="right">13,7 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Slovakia" title="Slovakia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/22px-Flag_of_Slovakia.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/33px-Flag_of_Slovakia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/44px-Flag_of_Slovakia.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span> </span><a href="/wiki/Slovakia" title="Slovakia">Slovakia</a> </td> <td align="right">29,4 </td> <td align="right">5,8 </td> <td align="right">11,7 </td> <td align="right">0,4 </td> <td align="right">11,3 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Spania" title="Spania"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/22px-Flag_of_Spain.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/33px-Flag_of_Spain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/44px-Flag_of_Spain.svg.png 2x" data-file-width="750" data-file-height="500" /></a></span> </span><a href="/wiki/Spania" title="Spania">Spania</a> </td> <td align="right">37,2 </td> <td align="right">12,4 </td> <td align="right">12,1 </td> <td align="right">3,0 </td> <td align="right">9,5 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Sverige" title="Sverige"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/22px-Flag_of_Sweden.svg.png" decoding="async" width="22" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/33px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/44px-Flag_of_Sweden.svg.png 2x" data-file-width="1600" data-file-height="1000" /></a></span> </span><a href="/wiki/Sverige" title="Sverige">Sverige</a> </td> <td align="right">48,3 </td> <td align="right">18,7 </td> <td align="right">12,6 </td> <td align="right">1,2 </td> <td align="right">12,9 </td> <td align="right">2,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Sveits" title="Sveits"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/20px-Flag_of_Switzerland.svg.png" decoding="async" width="20" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/30px-Flag_of_Switzerland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/40px-Flag_of_Switzerland.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span> </span><a href="/wiki/Sveits" title="Sveits">Sveits</a> </td> <td align="right">28,9 </td> <td align="right">13,2 </td> <td align="right">6,7 </td> <td align="right">2,4 </td> <td align="right">6,5 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Tyrkia" title="Tyrkia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/22px-Flag_of_Turkey.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/33px-Flag_of_Turkey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/44px-Flag_of_Turkey.svg.png 2x" data-file-width="1200" data-file-height="800" /></a></span> </span><a href="/wiki/Tyrkia" title="Tyrkia">Tyrkia</a> </td> <td align="right">23,7 </td> <td align="right">5,6 </td> <td align="right">5,1 </td> <td align="right">0,9 </td> <td align="right">11,3 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Storbritannia" title="Storbritannia"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_United_Kingdom_%283-5%29.svg/22px-Flag_of_the_United_Kingdom_%283-5%29.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_United_Kingdom_%283-5%29.svg/33px-Flag_of_the_United_Kingdom_%283-5%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_United_Kingdom_%283-5%29.svg/44px-Flag_of_the_United_Kingdom_%283-5%29.svg.png 2x" data-file-width="1000" data-file-height="600" /></a></span> </span><a href="/wiki/Storbritannia" title="Storbritannia">Storbritannia</a> </td> <td align="right">36,1 </td> <td align="right">14,3 </td> <td align="right">6,6 </td> <td align="right">4,5 </td> <td align="right">10,5 </td> <td align="right">0,2 </td></tr></tbody></table> <p>Tabellen illustrerer at skattenivået (målt i høve til BNP) i Noreg er lågare enn i Danmark og Sverige, og omtrent på nivå med Belgia, Frankrike, Italia og Finland. Dei fleste OECD-land har likevel eit lågare skattenivå. Det er særleg skatten på inntekt, overskot og kapitalgevinst som er høg i Noreg samanlikna med dei andre OECD-landa. </p><p>Skatt som del av BNP kan være nyttig som ein indikator på rolla det offentlege spelar i økonomien og rolla skattesystemet spelar for å finansiera offentlege varer og tenester og omfordeling av inntekt, men denne målemetoden har klare grenser: </p> <ul><li>Eit land som i hovudsak nyttar direkte overføringar for å støtte ulike grupper, vil framstå med høgare skatt som del av BNP enn eit land som i hovudsak nyttar ulike skattefrådrag, sjølv om samla støttenivå er det same.</li> <li>Skatt som del av BNP vert påverka av i kva mon ulike trygdeytingar og andre overføringar er skattepliktige. I land som Noreg, der desse ofte er skattepliktige, vert skatt som del av BNP høgare enn i land der desse inntektene er skattefrie, endå netto ytingar er like.</li> <li>Skatt som del av BNP vert påverka av om landa har offentlege eller private pensjonssystem. Eit offentleg pensjonssystem inneber ofte sparing gjennom skattesystemet (trygde- og pensjonspremiar). Slike land framstår med høgare skatt som del av BNP enn land der slike ordningar vert organiserte som innbetalingar til private pensjonsordningar.</li> <li>Konjunktursituasjonen i det einskilde landet påverkar òg skattenivået som del av BNP fordi veksten i skatteinntekter på grunn av endra økonomisk aktivitet kan vika av frå veksten i BNP. Skatt som del av BNP kan då endra seg utan at det har vore gjennomført endringar i skattereglane. Endringar i skatt som del av BNP treng dermed ikkje reflektera skilnader i skattepolitikken, korkje over tid eller mellom land.</li></ul> <p>På grunn av veikskapar ved indikatorar som måler skattenivå i Noreg og andre land, er det viktig å vera varsam i tolkinga av endringar frå år til år, og skilnader mellom land. </p><p>Noreg har i tillegg ein svært spesiell næringsstruktur med ein stor verdiskaping i petroleumssektoren. Petroleumssektoren er kjenneteikna ved ei meiravkasting (<a href="/wiki/Grunnrente" title="Grunnrente">grunnrente</a>) som er gjenstand for ein særskilt grunnrenteskatt. Dette gjer det vanskeleg å samanlikna skattenivået i Noreg med skattenivået i andre land. </p> <div class="mw-heading mw-heading2"><h2 id="Grenseoverskridande_skattlegging_og_skatteavtaler">Grenseoverskridande skattlegging og skatteavtaler</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=8" title="Endre bolk: Grenseoverskridande skattlegging og skatteavtaler" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=8" title="Rediger kildekoden til seksjonen Grenseoverskridande skattlegging og skatteavtaler"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Dei fleste land har utforma skattesystemet slik at personar som bur i landet og selskap som høyrer heime i landet, har alminneleg skatteplikt til landet for all sin inntekt, uansett kor i verda den er opptent (globalinntektsprinsippet). Dei fleste land har og utforma skattesystemet slik at all inntekt som er opptent i landet, er skattepliktig til landet (kjeldeprinsippet). Dermed oppstår det ein fare for dobbelt skattlegging, ved at inntekta vert skattlagd både der inntekta oppstår og der den som mottar inntekta høyrer heime. </p><p>Dobbel skattlegging er uheldig fordi det mellomanna gir sterke insentiv til ikkje å drive med grenseoverskridande økonomisk aktivitet, og på den måten kan hemme investeringane i land som treng investeringar. For å unngå dobbelt skattlegging er det derfor inngått ei rekkje <a href="/w/index.php?title=Skatteavtale&action=edit&redlink=1" class="new" title="Skatteavtale (sida finst ikkje)">skatteavtaler</a> mellom land. I skatteavtalene vert det avklart korleis grenseoverskridande økonomisk aktivitet mellom landa skal skattleggast. Avtalene inneheld normalt reglar om kor ein person eller eit selskap skal reknast å høyre heime og regler om korleis ulike inntektskomponentar for personar og selskap skal skattleggast. Skatteavtalene inneber også at skattemyndigheitene i dei ulike landa skal utveksle informasjon og hjelpe kvarandre i skatteinnkrevjinga. Slikt samarbeid mellom skattemyndigheitene er viktig for å unngå skattesvik. </p><p><a href="/wiki/OECD" class="mw-redirect" title="OECD">OECD</a> har over lang tid arbeida for å motverke internasjonal dobbelt skattlegging og for å standardisere skatteavtalene.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Kjelder">Kjelder</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skatt&veaction=edit&section=9" title="Endre bolk: Kjelder" class="mw-editsection-visualeditor"><span>endre</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skatt&action=edit&section=9" title="Rediger kildekoden til seksjonen Kjelder"><span>endre wikiteksten</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r3318915">.mw-parser-output .reflist{font-size:90%;margin-bottom:0.5em;list-style-type:decimal}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://ordbokene.no/nn/skatt">«skatt»</a> i <a href="/wiki/Nynorskordboka" title="Nynorskordboka">Nynorskordboka</a>.</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"> <cite class="citation book">Zimmer, Frederik (2009). <i>Lærebok i skatterett</i> (6 utg.). Oslo: Universitetsforlaget. s. 27. <a href="/wiki/International_Standard_Book_Number" class="mw-redirect" title="International Standard Book Number">ISBN</a> <a href="/wiki/Spesial:Bokkjelder/9788215015897" title="Spesial:Bokkjelder/9788215015897">9788215015897</a>.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fnn.wikipedia.org%3ASkatt&rft.au=Zimmer%2C+Frederik&rft.btitle=L%C3%A6rebok+i+skatterett&rft.date=2009&rft.edition=6&rft.genre=book&rft.isbn=9788215015897&rft.pages=27&rft.place=Oslo&rft.pub=Universitetsforlaget&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-ReferenceA-3"><span class="mw-cite-backlink">↑ <sup><a href="#cite_ref-ReferenceA_3-0">3,0</a></sup> <sup><a href="#cite_ref-ReferenceA_3-1">3,1</a></sup></span> <span class="reference-text"><a href="#refsNOU-2003-09">NOU 2003: 9 Skatteutvalget, avsnitt 5.3.1</a></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><a href="#cite_ref-4">↑</a></span> <span class="reference-text">Smith, Adam (1776): <i>An Inquiry into the Nature and Causes of the Wealth of Nations</i>, Book V, Chapter II</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><a href="#cite_ref-5">↑</a></span> <span class="reference-text"> <cite class="citation book">Zimmer, Frederik (2009). <i>Lærebok i skatterett</i> (6 utg.). Oslo: Universitetsforlaget. s. 30-34. <a href="/wiki/International_Standard_Book_Number" class="mw-redirect" title="International Standard Book Number">ISBN</a> <a href="/wiki/Spesial:Bokkjelder/9788215015897" title="Spesial:Bokkjelder/9788215015897">9788215015897</a>.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fnn.wikipedia.org%3ASkatt&rft.au=Zimmer%2C+Frederik&rft.btitle=L%C3%A6rebok+i+skatterett&rft.date=2009&rft.edition=6&rft.genre=book&rft.isbn=9788215015897&rft.pages=30-34&rft.place=Oslo&rft.pub=Universitetsforlaget&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><a href="#cite_ref-6">↑</a></span> <span class="reference-text"><a href="#refsNOU-2003-09">NOU 2003: 9 Skatteutvalet, avsnitt 5.3.3</a></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><a href="#cite_ref-7">↑</a></span> <span class="reference-text">Ramsey F.P. (1927): A Contribution to the Theory of Taxation, <i>Economic Journal</i>, Vol. 37, No 145, side 47–61</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><a href="#cite_ref-8">↑</a></span> <span class="reference-text">P.A. Diamond og J.A. Mirrlees (1971): Optimal Taxation and Public Production, I: Production Efficiency og II: Tax Rules, <i><a href="/w/index.php?title=American_Economic_Review&action=edit&redlink=1" class="new" title="American Economic Review (sida finst ikkje)">American Economic Review</a></i>, LXI (1), mars 1971, 8-27 og LXI (3), del I, juni 1971, 261-78.</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><a href="#cite_ref-9">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.oecd.org/document/60/0,3343,en_2649_34533_1942460_1_1_1_37427,00.html">OECD Tax Database</a></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><a href="#cite_ref-10">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.oecd.org/dataoecd/14/32/41147804.pdf">OECD (2008): Model Tax Convention on Income and on Capital</a></span> </li> </ol></div></div> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r3515230">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r3586164">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd;color:black}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd;color:black}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px}.mw-parser-output .navbox-title{background-color:#ccf;color:black}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf;color:black}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff;color:black}.mw-parser-output .navbox-even{background-color:#f7f7f7;color:black}.mw-parser-output .navbox-odd{background-color:transparent;color:black}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}</style></div><div role="navigation" class="navbox" aria-labelledby="Autoritetsdata" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th id="Autoritetsdata" scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Autoritetsdata" title="Autoritetsdata">Autoritetsdata</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a rel="nofollow" class="external text" href="//www.worldcat.org/identities/lccn-sh85-132846">WorldCat</a></li> <li><a rel="nofollow" class="external text" href="https://snl.no/skatt">Store norske leksikon</a></li> <li><a rel="nofollow" class="external text" href="http://d-nb.info/gnd/4057399-0">GND</a></li> <li><a rel="nofollow" class="external text" href="http://id.loc.gov/authorities/subjects/sh85132846">LCCN</a></li> <li><a rel="nofollow" class="external text" href="http://catalogue.bnf.fr/ark:/12148/cb11975821p">BNF</a></li> <li><a rel="nofollow" class="external text" href="http://data.bnf.fr/ark:/12148/cb11975821p">BNF (data)</a></li> <li><a rel="nofollow" class="external text" href="http://www.hls-dhs-dss.ch/textes/f/F013763.php">HDS</a></li> <li><a rel="nofollow" class="external text" href="http://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph114293&CON_LNG=ENG">NKC</a></li> <li><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/things/d9bcdd08-9d87-4534-9302-f1c7de9edb1a">BBC Things</a></li> <li><a rel="nofollow" class="external text" href="http://id.ndl.go.jp/auth/ndlna/00571492">NDL</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Henta frå «<a dir="ltr" href="https://nn.wikipedia.org/w/index.php?title=Skatt&oldid=3551141">https://nn.wikipedia.org/w/index.php?title=Skatt&oldid=3551141</a>»</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Kategori:Kategoriar" title="Kategori:Kategoriar">Kategoriar</a>: <ul><li><a href="/wiki/Kategori:Spr%C3%A5kvask" title="Kategori:Språkvask">Språkvask</a></li><li><a href="/wiki/Kategori:%C3%98konomi" title="Kategori:Økonomi">Økonomi</a></li><li><a href="/wiki/Kategori:Finanspolitikk" title="Kategori:Finanspolitikk">Finanspolitikk</a></li><li><a href="/wiki/Kategori:Styresmakter" title="Kategori:Styresmakter">Styresmakter</a></li><li><a href="/wiki/Kategori:Utvalde_artiklar_2013" title="Kategori:Utvalde artiklar 2013">Utvalde artiklar 2013</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Gøymde kategoriar: <ul><li><a href="/wiki/Kategori:Artiklar_som_treng_tilsyn_2025" title="Kategori:Artiklar som treng tilsyn 2025">Artiklar som treng tilsyn 2025</a></li><li><a href="/wiki/Kategori:Artiklar_med_autoritetsdata" title="Kategori:Artiklar med autoritetsdata">Artiklar med autoritetsdata</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Denne sida vart sist endra den 22. mai 2024 kl. 08:19.</li> <li id="footer-info-copyright">All tekst er tilgjengeleg under <a rel="nofollow" class="external text" href="http://creativecommons.org/licenses/by-sa/4.0/deed.no">Creative Commons-lisensen Namngjeving/Del på same vilkåra</a>. Sjå <a href="/wiki/Wikipedia:Vilk%C3%A5r" class="mw-redirect" title="Wikipedia:Vilkår">Vilkår</a> for detaljar.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Personvern</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:Om">Om Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:Atterhald">Atterhald</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Retningsliner for åtferd</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Utviklarar</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/nn.wikipedia.org">Statistikk</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Fråsegn om informasjonskapslar</a></li> <li id="footer-places-mobileview"><a href="//nn.m.wikipedia.org/w/index.php?title=Skatt&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">For mobil</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><picture><source media="(min-width: 500px)" srcset="/static/images/footer/wikimedia-button.svg" width="84" height="29"><img src="/static/images/footer/wikimedia.svg" width="25" height="25" alt="Wikimedia Foundation" lang="en" loading="lazy"></picture></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><picture><source media="(min-width: 500px)" srcset="/w/resources/assets/poweredby_mediawiki.svg" width="88" height="31"><img src="/w/resources/assets/mediawiki_compact.svg" alt="Powered by MediaWiki" lang="en" width="25" height="25" loading="lazy"></picture></a></li> </ul> </footer> </div> </div> </div> <div class="vector-header-container vector-sticky-header-container"> <div id="vector-sticky-header" class="vector-sticky-header"> <div class="vector-sticky-header-start"> <div class="vector-sticky-header-icon-start vector-button-flush-left vector-button-flush-right" aria-hidden="true"> <button class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-sticky-header-search-toggle" tabindex="-1" data-event-name="ui.vector-sticky-search-form.icon"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Søk</span> </button> </div> <div role="search" class="vector-search-box-vue vector-search-box-show-thumbnail vector-search-box"> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail"> <form action="/w/index.php" id="vector-sticky-search-form" class="cdx-search-input cdx-search-input--has-end-button"> <div class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Søk i Wikipedia"> <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Spesial:Søk"> </div> <button class="cdx-button cdx-search-input__end-button">Søk</button> </form> </div> </div> </div> <div class="vector-sticky-header-context-bar"> <nav aria-label="Innhald" class="vector-toc-landmark"> <div id="vector-sticky-header-toc" class="vector-dropdown mw-portlet mw-portlet-sticky-header-toc vector-sticky-header-toc vector-button-flush-left" > <input type="checkbox" id="vector-sticky-header-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-sticky-header-toc" class="vector-dropdown-checkbox " aria-label="Vis/skjul innhaldslista" > <label id="vector-sticky-header-toc-label" for="vector-sticky-header-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Vis/skjul innhaldslista</span> </label> <div class="vector-dropdown-content"> <div id="vector-sticky-header-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div class="vector-sticky-header-context-bar-primary" aria-hidden="true" ><span class="mw-page-title-main">Skatt</span></div> </div> </div> <div class="vector-sticky-header-end" aria-hidden="true"> <div class="vector-sticky-header-icons"> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-talk-sticky-header" tabindex="-1" data-event-name="talk-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbles mw-ui-icon-wikimedia-speechBubbles"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-subject-sticky-header" tabindex="-1" data-event-name="subject-sticky-header"><span class="vector-icon mw-ui-icon-article mw-ui-icon-wikimedia-article"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-history-sticky-header" tabindex="-1" data-event-name="history-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-history mw-ui-icon-wikimedia-wikimedia-history"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only mw-watchlink" id="ca-watchstar-sticky-header" tabindex="-1" data-event-name="watch-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-star mw-ui-icon-wikimedia-wikimedia-star"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-ve-edit-sticky-header" tabindex="-1" data-event-name="ve-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-edit mw-ui-icon-wikimedia-wikimedia-edit"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-edit-sticky-header" tabindex="-1" data-event-name="wikitext-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-wikiText mw-ui-icon-wikimedia-wikimedia-wikiText"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-viewsource-sticky-header" tabindex="-1" data-event-name="ve-edit-protected-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-editLock mw-ui-icon-wikimedia-wikimedia-editLock"></span> <span></span> </a> </div> <div class="vector-sticky-header-buttons"> <button class="cdx-button cdx-button--weight-quiet mw-interlanguage-selector" id="p-lang-btn-sticky-header" tabindex="-1" data-event-name="ui.dropdown-p-lang-btn-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-language mw-ui-icon-wikimedia-wikimedia-language"></span> <span>136 språk</span> </button> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive" id="ca-addsection-sticky-header" tabindex="-1" data-event-name="addsection-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbleAdd-progressive mw-ui-icon-wikimedia-speechBubbleAdd-progressive"></span> <span>Nytt emne</span> </a> </div> <div class="vector-sticky-header-icon-end"> <div class="vector-user-links"> </div> </div> </div> </div> </div> <div class="mw-portlet mw-portlet-dock-bottom emptyPortlet" id="p-dock-bottom"> <ul> </ul> </div> <script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-7c4c86c76b-kzmt2","wgBackendResponseTime":186,"wgPageParseReport":{"limitreport":{"cputime":"0.352","walltime":"0.493","ppvisitednodes":{"value":2229,"limit":1000000},"postexpandincludesize":{"value":17891,"limit":2097152},"templateargumentsize":{"value":2637,"limit":2097152},"expansiondepth":{"value":8,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":12678,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 345.938 1 -total"," 31.39% 108.573 1 Mal:Autoritetsdata"," 24.67% 85.330 30 Mal:Flagg"," 22.00% 76.119 1 Mal:Fotnoteliste"," 19.34% 66.919 1 Mal:Språkvask"," 18.80% 65.023 1 Mal:Amboks"," 14.27% 49.377 2 Mal:Kjelde_bok"," 3.67% 12.687 1 Mal:Landdata_Italia"," 3.63% 12.541 30 Mal:Landflagg2"," 1.98% 6.864 1 Mal:Nynorskordboka"]},"scribunto":{"limitreport-timeusage":{"value":"0.145","limit":"10.000"},"limitreport-memusage":{"value":3230724,"limit":52428800}},"cachereport":{"origin":"mw-api-int.codfw.main-558d4bcb8b-slkwd","timestamp":"20250207093313","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Skatt","url":"https:\/\/nn.wikipedia.org\/wiki\/Skatt","sameAs":"http:\/\/www.wikidata.org\/entity\/Q8161","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q8161","author":{"@type":"Organization","name":"Bidragsytarar til Wikimedia-prosjekta"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2007-02-16T10:35:14Z","dateModified":"2024-05-22T07:19:43Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/0\/02\/Les_compteurs_d%27argent_Nancy_3018.jpg"}</script> </body> </html>