1. POLICY MAKING IN SWEDEN

2. A brief overview

3. Policy making in Sweden Political policies are developed in different ways; By the Government By the Opposition By individual MP’s

5. POLICY MAKING IN SWEDEN E.g. The Ministry of Finance wants a new tax on carbon emission. 1. The Ministry suggests an Public Investigation (SOU) 2. The Cabinet approves the suggestion and appoint chair and members of the Investigation team.

6. POLICY MAKING 3.The Public Investigation team performs research on their own or by commissioning research. 4. Stakeholders are consulted with (industry, environmental organisations, govt agencies e.t.c.)

7. POLICY MAKING IN SWEDEN 4. The Public Investigation’s proposals are sent out to different stakeholders who will make comments. 5. The final Proposal is presented by the Minister of Finance in the Cabinet. 6.The Cabinet decides to submit the Proposal to the Parliament

8. The Cabinet

9. POLICY MAKING IN SWEDEN 4.The Proposal is scrutinized in the Parliament’s Standing Committee on Taxes 5. Motions from the opposition or MP’s are considered in the Committee.

10. POLICY MAKING IN SWEDEN 5. Negotiations between the political parties are taking place in the Committee. 6. The final result is submitted to the Law Council where it is scrutinized for legal purposes.

11. Negotiations are taking place.....

12. POLICY MAKING IN SWEDEN 7. The Committee sends the Proposal to the Parliament for decisions. 8. If not all members of the Committee are in agreement, the minority express their view in a special addendum to the Proposal.

14. POLICY MAKING IN SWEDEN 9. The Parliament discuss the proposition 10. Voting by the House, YES or NO. 11. If NO, the proposition is re-submitted to the Standing Committee

16. POLICY MAKING IN SWEDEN 12. If YES, the proposition become law 13. The new law is publicized in the Government Gazette (P&IT) 13. The new law is submitted to the Government for drafting of instructions

17. POLICY MAKING IN SWEDEN The Ministry of Finance issues instructions to the Swedish Tax Administration on how to apply the law. The Tax Administration implement the law and is responsible for the observance of the law.

19. POLICY MAKING IN SWEDEN The Tax Administration issues information to all tax payers by using different media; The Tax Administration’s website Radio, TV and newspapers Posters and advertisments Information leaflets

21. Thank you for listening!