Beskattning av solenergi : En granskning av reglernas nödvändighet och lämplighet

Sammanfattning: On July 1, 2016, a solar power tax was introducedin Sweden for the first time which meant that electricity from the sun began to be taxed. It had not been done before. This paper reviews the purposes and performance of the solar tax. The reasons behind the introduction are not entirely clear, and the government does not seem to haveput in all the work required to determine whether the legislationwas necessary.Interviews were conductedwith representatives from the business community and from a politicalpartyin the governing coalition at the time of the tax reform.Through a few interviews and analyzes, the authors have gained access to different, and very interesting, viewpoints on a heavily criticized legislation. In the review, we learn about the clear attitude of the business community towards the tax. In addition, we get the politician's view of the matter.The analysis includes that the introduction of a tax on renewable solar energy has been motivated primarily by fiscal considerations.