Chapter 9 · The welfare society
Vem beslutar om skattesatsen för kommunens del av inkomstskatten?
Who decides the tax rate for the municipal share of income tax?
Correct answer: The municipal council
The municipality can levy tax for its responsibilities. The elected municipal council decides its tax rate and budget.
Key words
skattesats · tax rate
Source: Riksdagen: Kommunallag (2017:725) · 5 kap. 1 §: budget, skatt och andra viktiga ekonomiska frågor
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Why this option does not fit
Länsstyrelsen
The county administrative board represents the state; the municipal rate is a municipal decision.
Regionfullmäktige
The regional council decides the regional tax, not the municipality’s rate.
Skatteverket
Skatteverket administers tax but does not set the municipality’s rate.