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Rättsliga former för finansiering av Public Service - från licensavgift till skattefinansiering

Lundin, Joakim LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract (Swedish)
Redan långt före omläggningen till en skattefinansiering av public service fördes diskussioner rörande verksamhetens framtidsförutsättningar, mot bakgrund av den tekniska utvecklingen på området. I ett lagförslag 2005 gällande förändringar i den dåvarande radio- och TV-lagen fördes argument för att public service borde finansieras via skattemedel, för att garantera en långsiktig och trygg finansiering.

Som uppsatsen visar finns det ett flertal grundläggande rättsprinciper att beakta vid utformandet av ny skattelagstiftning, där vissa principer kan komma att ställas emot varandra. Bedömningen som gjorts är att utfallet får avgöras av vilken eller vilka principer som väger tyngst med beaktande av, dels hur etablerade principerna är i... (More)
Redan långt före omläggningen till en skattefinansiering av public service fördes diskussioner rörande verksamhetens framtidsförutsättningar, mot bakgrund av den tekniska utvecklingen på området. I ett lagförslag 2005 gällande förändringar i den dåvarande radio- och TV-lagen fördes argument för att public service borde finansieras via skattemedel, för att garantera en långsiktig och trygg finansiering.

Som uppsatsen visar finns det ett flertal grundläggande rättsprinciper att beakta vid utformandet av ny skattelagstiftning, där vissa principer kan komma att ställas emot varandra. Bedömningen som gjorts är att utfallet får avgöras av vilken eller vilka principer som väger tyngst med beaktande av, dels hur etablerade principerna är i svensk rätt, dels hur valet kommer att påverka den största delen av befolkningen i en för dem positiv riktning. I slutändan får den nya lagen i det stora hela anses förenlig med kärnan i de mest grundläggande principerna, till trots för att alla intressen inte samtidigt kan tillgodoses.

Public service upptar en stor roll i vårt samhälle även om många av oss kanske inte är medvetna om det. Public service ses som en kollektiv nyttighet som har ett demokratiskt värde för hela samhället, oavsett om individen utnyttjar utbudet eller ej. De tre programföretagen, SVT, SR och UR kommer troligtvis de allra flesta av oss i kontakt med, om inte via Tv:n så kanske via internet i form av exempelvis SVT Play. Att använda andra plattformar än den traditionella Tv:n eller radioapparaten för att konsumera radio- och Tv-kanaler är troligtvis något som vi alla känner igen oss i. Det har hänt mycket på bara tio år och det är i huvudsak denna utveckling, våra förändrade konsumtionsmönster, som föranlett omläggningen till en skattefinansiering. Den komparativa undersökningen ger vid handen att det inte bara är Sverige som står inför de utmaningar som är förenade med den tekniska utvecklingen, utan de flesta länder i Europa möter samma svårigheter. Frågan hur en långsiktig finansiering av public service ska garanteras i takt med förändrade konsumtionsmönster är en frågeställning många länder står inför.

Den tekniska utvecklingen tillsammans med det faktum att runt 11 procent av de avgiftsskyldiga hushållen undandrar sig från att bidra till finansieringen, var de två huvudsakliga anledningarna till varför Sverige ansett att behovet av ett nytt finansieringssystem varit så stort. En övergripande frågeställning med uppsatsen har varit att undersöka om de fördelar som uppnås genom det nya finansieringssystemet överväger de nackdelar som en omläggning till skattefinansiering kan komma att innebära. Om utgångspunkten är att public service verkligen är en kollektiv nyttighet som är en viktig beståndsdel i det svenska samhället är svaret enligt mig jakande. Emellertid är både frågan och svaret betydligt mer komplext än vad som låter sig påskinas, vilket uppsatsen kommer att redogöra för. (Less)
Abstract
Already long before the shift to a tax financing of public service, discussions regarding the future prospects of the business were conducted, in the light of the technological developments in the area. In a legislative proposal in 2005 regarding changes in the former radio and TV law, arguments were put forward that public service should be financed through taxes, in order to guarantee long-term and safe financing.

As the thesis shows, there are several basic legal principles to consider when establishing new tax legislation, where some principles may be opposed to each other. The assessment made is that the outcome may be determined with regard of, partly how established the principle is in Swedish law, partly how the outcome will... (More)
Already long before the shift to a tax financing of public service, discussions regarding the future prospects of the business were conducted, in the light of the technological developments in the area. In a legislative proposal in 2005 regarding changes in the former radio and TV law, arguments were put forward that public service should be financed through taxes, in order to guarantee long-term and safe financing.

As the thesis shows, there are several basic legal principles to consider when establishing new tax legislation, where some principles may be opposed to each other. The assessment made is that the outcome may be determined with regard of, partly how established the principle is in Swedish law, partly how the outcome will affect the majority of the population in a direction that is positive for them. In the end, the new law, on the whole, is considered compatible with the core of the most basic legal principles, despite the fact that all interests cannot be met at the same time.

Public service occupies a major role in our society, although many of us may not be aware of it. Public service is seen as a collective utility that has a democratic value for the whole society, regardless of whether the individual utilizes the supply or not. The three broadcasters, SVT, SR and UR is proberbly someting most of us come in contact with, if not via the TV, perhaps via the internet by, for example, SVT Play. Using other platforms than the traditional TV or radio to enjoy radio and TV channels is probably something we all recognize. It has happened a lot in just ten years and it is mainly this development, our changed consumption patterns, which led to the shift to a tax financing. The comparative study shows that not only is Sweden facing the challenges associated with technological development, but most countries in Europe face the same difficulties. The question of how long-term financing of public service is to be guaranteed despite the changes in consumption patterns is a question that many countries face.

The technical development along with the fact that around 11 percent of the taxable households avoid themselves from contributing to the financing, was the two main reasons why Sweden considered that the need for a new financing method has been so great. A comprehensive issue of the thesis has been to examine whether the benefits achieved through this new financing system are considering the disadvantages that a reorganization to tax financing may entail. If the point of depature is that public service is a collective utility that is an important component of Swedish society, the answer according to me is affirmative. However, both the question and the answer are considerably more complex than what one might think, which this thesis will describe. (Less)
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author
Lundin, Joakim LU
supervisor
organization
alternative title
Legal forms for financing Public Service - license fee to tax financing
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, rättsvetenskap
language
Swedish
id
8977052
date added to LUP
2019-06-11 17:29:33
date last changed
2019-06-11 17:29:33
@misc{8977052,
  abstract     = {Already long before the shift to a tax financing of public service, discussions regarding the future prospects of the business were conducted, in the light of the technological developments in the area. In a legislative proposal in 2005 regarding changes in the former radio and TV law, arguments were put forward that public service should be financed through taxes, in order to guarantee long-term and safe financing. 

As the thesis shows, there are several basic legal principles to consider when establishing new tax legislation, where some principles may be opposed to each other. The assessment made is that the outcome may be determined with regard of, partly how established the principle is in Swedish law, partly how the outcome will affect the majority of the population in a direction that is positive for them. In the end, the new law, on the whole, is considered compatible with the core of the most basic legal principles, despite the fact that all interests cannot be met at the same time.

Public service occupies a major role in our society, although many of us may not be aware of it. Public service is seen as a collective utility that has a democratic value for the whole society, regardless of whether the individual utilizes the supply or not. The three broadcasters, SVT, SR and UR is proberbly someting most of us come in contact with, if not via the TV, perhaps via the internet by, for example, SVT Play. Using other platforms than the traditional TV or radio to enjoy radio and TV channels is probably something we all recognize. It has happened a lot in just ten years and it is mainly this development, our changed consumption patterns, which led to the shift to a tax financing. The comparative study shows that not only is Sweden facing the challenges associated with technological development, but most countries in Europe face the same difficulties. The question of how long-term financing of public service is to be guaranteed despite the changes in consumption patterns is a question that many countries face.

The technical development along with the fact that around 11 percent of the taxable households avoid themselves from contributing to the financing, was the two main reasons why Sweden considered that the need for a new financing method has been so great. A comprehensive issue of the thesis has been to examine whether the benefits achieved through this new financing system are considering the disadvantages that a reorganization to tax financing may entail. If the point of depature is that public service is a collective utility that is an important component of Swedish society, the answer according to me is affirmative. However, both the question and the answer are considerably more complex than what one might think, which this thesis will describe.},
  author       = {Lundin, Joakim},
  keyword      = {Skatterätt,rättsvetenskap},
  language     = {swe},
  note         = {Student Paper},
  title        = {Rättsliga former för finansiering av Public Service - från licensavgift till skattefinansiering},
  year         = {2019},
}