Punktskatter och rättvisa: En analys av svensk energibeskattning
(2025) LAGF03 20251Department of Law
Faculty of Law
- Abstract
- This essay analyzes Swedish energy taxation based on two fundamental principles of tax justice, the ability-to-pay principle and the benefit principle. The ability-to-pay principle holds that taxes should be levied in relation to an individual’s economic capacity, while the benefit principle suggests that taxation should correspond to the individual’s benefit from public services. The essay focuses on excise duties such as the fuel tax, carbon dioxide tax, and electricity tax, as regulated in the Swedish Energy Tax Act (1994:1776).
The background to the thesis is the frequent criticism that energy taxation is regressive, meaning that it places a proportionally higher burden on lowincome earners than on high income earners. In light of... (More) - This essay analyzes Swedish energy taxation based on two fundamental principles of tax justice, the ability-to-pay principle and the benefit principle. The ability-to-pay principle holds that taxes should be levied in relation to an individual’s economic capacity, while the benefit principle suggests that taxation should correspond to the individual’s benefit from public services. The essay focuses on excise duties such as the fuel tax, carbon dioxide tax, and electricity tax, as regulated in the Swedish Energy Tax Act (1994:1776).
The background to the thesis is the frequent criticism that energy taxation is regressive, meaning that it places a proportionally higher burden on lowincome earners than on high income earners. In light of environmental policy goals and rising energy prices, the issue of fairness in energy taxation is highly topical. The essay discusses whether the current design of energy taxes aligns with the ability-to-pay principle and whether the benefit principle can offer an alternative justification.
The essay argues that increased progressivity in energy taxation could enhance the environmental effectiveness of such taxes. High-income earners, who are currently less affected by energy taxes, would, through higher tax rates, gain stronger incentives to reduce their consumption of fossil fuels.
Furthermore, the essay explores various models for introducing progressivity, such as general consumption taxes or specific tax rates based on actual consumption. However, these are deemed difficult to implement in practice due to a lack of information and high administrative costs. A more realistic alternative proposed is a rebate system, similar to those in Switzerland and Canada, where part of the energy tax revenue is returned to citizens, particularly low-income earners. This could increase fairness without abandoning uniform taxation, although it may risk weakening the tax’s incentive effect on consumption.
In conclusion, the essay finds that Swedish energy taxation partly fulfills the benefit principle but falls short in relation to the ability-to-pay principle. The essay proposes reforms aimed at increasing fairness and efficiency, drawing on international examples for inspiration while adapting them to Swedish conditions. (Less) - Abstract (Swedish)
- Uppsatsen analyserar den svenska energibeskattningen utifrån två grundläggande skatterättsliga rättviseprinciper, skatteförmågeprincipen och intresseprincipen. Skatteförmågeprincipen innebär att skatt bör betalas i relation till individens ekonomiska kapacitet, medan intresseprincipen bygger på att skatt bör utgå efter den nytta individen har av det offentliga utbudet. Uppsatsen fokuserar på punktskatterna bränsleskatt, koldioxidskatt och elskatt, så som de är reglerade i lagen (1994:1776) om skatt på energi (LSE).
Bakgrunden till uppsatsen är att energiskatten ofta kritiseras för att vara regressiv, det vill säga att den belastar låginkomsttagare proportionellt mer än höginkomsttagare. I ljuset av miljöpolitiska mål och stigande... (More) - Uppsatsen analyserar den svenska energibeskattningen utifrån två grundläggande skatterättsliga rättviseprinciper, skatteförmågeprincipen och intresseprincipen. Skatteförmågeprincipen innebär att skatt bör betalas i relation till individens ekonomiska kapacitet, medan intresseprincipen bygger på att skatt bör utgå efter den nytta individen har av det offentliga utbudet. Uppsatsen fokuserar på punktskatterna bränsleskatt, koldioxidskatt och elskatt, så som de är reglerade i lagen (1994:1776) om skatt på energi (LSE).
Bakgrunden till uppsatsen är att energiskatten ofta kritiseras för att vara regressiv, det vill säga att den belastar låginkomsttagare proportionellt mer än höginkomsttagare. I ljuset av miljöpolitiska mål och stigande energipriser är frågan om rättvisa i energibeskattningen högst aktuell. I uppsatsen diskuteras huruvida dagens utformning av energiskatten är förenlig med skatteförmågeprincipen och om intresseprincipen kan erbjuda ett alternativt rättfärdigande.
I uppsatsen argumenteras för att progressivitet i energibeskattningen skulle kunna förbättra energiskattens miljöstyrande effekt. Höginkomsttagare, som i dagsläget inte påverkas i lika hög grad av energiskatten, skulle med höjda skattesatser få större incitament att minska sin konsumtion av fossila bränslen.
Vidare utreder uppsatsen olika modeller för att införa progressivitet, såsom generella konsumtionsskatter eller specifika skattesatser baserade på konsumtion. Dessa bedöms dock som svåra att genomföra i praktiken på grund av bristande information och höga administrativa kostnader. Som ett mer realistiskt alternativ föreslås ett återbäringssystem liknande de i Schweiz och Kanada, där delar av energiskatteintäkterna återförs till medborgarna, särskilt låginkomsttagare. Detta kan bidra till ökad rättvisa utan att frångå den enhetliga beskattningen, men riskerar samtidigt att försvaga skattens konsumtionsstyrande effekt.
Sammanfattningsvis konstateras att svensk energibeskattning i viss mån uppfyller intresseprincipen, men brister i förhållande till skatteförmågeprincipen. Uppsatsen föreslår reformer för ökad rättvisa och effektivitet, med internationella exempel som möjliga inspirationskällor men med anpassning till svenska förhållanden. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9190018
- author
- Heimbrand Ahlin, Emanuel LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20251
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- skatterätt
- language
- Swedish
- id
- 9190018
- date added to LUP
- 2025-06-23 12:58:46
- date last changed
- 2025-06-23 12:58:46
@misc{9190018,
abstract = {{This essay analyzes Swedish energy taxation based on two fundamental principles of tax justice, the ability-to-pay principle and the benefit principle. The ability-to-pay principle holds that taxes should be levied in relation to an individual’s economic capacity, while the benefit principle suggests that taxation should correspond to the individual’s benefit from public services. The essay focuses on excise duties such as the fuel tax, carbon dioxide tax, and electricity tax, as regulated in the Swedish Energy Tax Act (1994:1776).
The background to the thesis is the frequent criticism that energy taxation is regressive, meaning that it places a proportionally higher burden on lowincome earners than on high income earners. In light of environmental policy goals and rising energy prices, the issue of fairness in energy taxation is highly topical. The essay discusses whether the current design of energy taxes aligns with the ability-to-pay principle and whether the benefit principle can offer an alternative justification.
The essay argues that increased progressivity in energy taxation could enhance the environmental effectiveness of such taxes. High-income earners, who are currently less affected by energy taxes, would, through higher tax rates, gain stronger incentives to reduce their consumption of fossil fuels.
Furthermore, the essay explores various models for introducing progressivity, such as general consumption taxes or specific tax rates based on actual consumption. However, these are deemed difficult to implement in practice due to a lack of information and high administrative costs. A more realistic alternative proposed is a rebate system, similar to those in Switzerland and Canada, where part of the energy tax revenue is returned to citizens, particularly low-income earners. This could increase fairness without abandoning uniform taxation, although it may risk weakening the tax’s incentive effect on consumption.
In conclusion, the essay finds that Swedish energy taxation partly fulfills the benefit principle but falls short in relation to the ability-to-pay principle. The essay proposes reforms aimed at increasing fairness and efficiency, drawing on international examples for inspiration while adapting them to Swedish conditions.}},
author = {{Heimbrand Ahlin, Emanuel}},
language = {{swe}},
note = {{Student Paper}},
title = {{Punktskatter och rättvisa: En analys av svensk energibeskattning}},
year = {{2025}},
}