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<br /> FRÉTTABLAÐ RSK • SEPTEMBER 2018<br /> L E I Ð A R I N N<br /> Allt er breytingum háð<br /> Varanleika hvað varðar verkefni og vinnubrögð er<br /> erfitt að spá fyrir um þar sem síbreytilegt tæknium-<br /> hverfið í daglegu lífi almennings kallar stöðugt á<br /> breytt viðmót og aðlögun stjórnvalda. Skattheimta<br /> sem almennt er þó gengið út frá að sé varanleg í einni<br /> eða annarri mynd er hér ekki undanskilin. Þrátt fyrir<br /> þetta hefur enginn spáð fyrir um afnám skatta í þró-<br /> uðum löndum heims, enda ekki á vísan að róa að<br /> undir rekstri og umsvifum fullvalda ríkis verði alfarið<br /> staðið með frjálsum framlögum.<br /> Birtingarmyndir gjaldtöku hins opinbera eru fjöl-<br /> margar og snerta flestalla þætti hins daglega lífs með<br /> mismunandi hætti frá einu tímaskeiði til annars.<br /> Algengasta form skattlagningar nú er skattur á launa-<br /> tekjur og neyslu í einni eða annarri mynd. Markmið<br /> skattheimtu eru af ólíkum hvötum, a<a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 1" href="http://viewer.zmags.com/publication/b533ad6a?page=1"> FRÉTTABLAÐ RSK • SEPTEMBER 2018</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 2" href="http://viewer.zmags.com/publication/b533ad6a?page=2"> L E I Ð A R I N N Allt er breytingum háð Vara</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 3" href="http://viewer.zmags.com/publication/b533ad6a?page=3"> Úthlutun fjármuna er ekki hefðbundið verkefni ska</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 4" href="http://viewer.zmags.com/publication/b533ad6a?page=4"> Álagning einstaklinga 2018 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 5" href="http://viewer.zmags.com/publication/b533ad6a?page=5"> Lengst af var það talin höfuðskylda ríkis- valdsi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 6" href="http://viewer.zmags.com/publication/b533ad6a?page=6"> bera þyngri byrðar en þeir sem hafa úr litlu að s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 7" href="http://viewer.zmags.com/publication/b533ad6a?page=7"> Nefskattar Útvarpsgjald og gjald í Framkvæmdasjóð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 8" href="http://viewer.zmags.com/publication/b533ad6a?page=8"> Umskipti á skattgrunnskrá 350.000 Fjöldi 300.000</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 9" href="http://viewer.zmags.com/publication/b533ad6a?page=9"> grunnskrá árið 1981 enn á skattgrunnskrá. Því vor</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 10" href="http://viewer.zmags.com/publication/b533ad6a?page=10"> Erlendir ríkisborgarar sem hlutfall</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 11" href="http://viewer.zmags.com/publication/b533ad6a?page=11"> 27,6%. Erlendum ríkisborgurum fjölgaði þannig um </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 12" href="http://viewer.zmags.com/publication/b533ad6a?page=12"> Milljarðar 1.400 1.200 1.000 800 600 400 2</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 13" href="http://viewer.zmags.com/publication/b533ad6a?page=13"> Á móti dagpeningum má færa ferða- og dvalarkostna</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 14" href="http://viewer.zmags.com/publication/b533ad6a?page=14"> launaða vinnu. Nýjar stéttir sérfræðinga urðu til</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 15" href="http://viewer.zmags.com/publication/b533ad6a?page=15"> Árið 2017 var 13,2 milljarða hagnaður af rekstri </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 16" href="http://viewer.zmags.com/publication/b533ad6a?page=16"> framteljenda. Framteljendum á skatt- grunnskrá fj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 17" href="http://viewer.zmags.com/publication/b533ad6a?page=17"> Greiðslur frá Tryggingastofnun hafa hækkað mikið </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 18" href="http://viewer.zmags.com/publication/b533ad6a?page=18"> að leggja fé í atvinnuskapandi opin- berar framkv</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 19" href="http://viewer.zmags.com/publication/b533ad6a?page=19"> Á sínum tíma brugðust stjórnvöld við atvinnuleysi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 20" href="http://viewer.zmags.com/publication/b533ad6a?page=20"> Framtöl einstaklinga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 21" href="http://viewer.zmags.com/publication/b533ad6a?page=21"> Eignir og skuldir í árslok </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 22" href="http://viewer.zmags.com/publication/b533ad6a?page=22"> Aðrar tekjur og styrkir Aðrar greiðslur eru t.d. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 23" href="http://viewer.zmags.com/publication/b533ad6a?page=23"> álagningu 2017. Langflestum er ívilnað vegna fram</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 24" href="http://viewer.zmags.com/publication/b533ad6a?page=24"> 6,8% voru greiðslur úr lífeyrissjóðum, 1,1% voru </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 25" href="http://viewer.zmags.com/publication/b533ad6a?page=25"> lagt af. Í fyrra var lagður 22,68% tekju- skattur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 26" href="http://viewer.zmags.com/publication/b533ad6a?page=26"> Árið 2017 nýttu 68.564 einstaklingar persónuafslá</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 27" href="http://viewer.zmags.com/publication/b533ad6a?page=27"> svipt aðra rétti sem þeir hafa notið til að nýta </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 28" href="http://viewer.zmags.com/publication/b533ad6a?page=28"> Milljarðar Innstæður í bönku</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 29" href="http://viewer.zmags.com/publication/b533ad6a?page=29"> Þá eru hlutabréf á vörslureikningum einnig færð s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 30" href="http://viewer.zmags.com/publication/b533ad6a?page=30"> Milljarðar Innlend og erlend hlu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 31" href="http://viewer.zmags.com/publication/b533ad6a?page=31"> Árið 2010 voru 46.486 fjölskyldur með vexti af ve</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 32" href="http://viewer.zmags.com/publication/b533ad6a?page=32"> Milljarðar Söluhagnaður</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 33" href="http://viewer.zmags.com/publication/b533ad6a?page=33"> jukust tekjurnar hratt þegar bankarnir voru eink</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 34" href="http://viewer.zmags.com/publication/b533ad6a?page=34"> við um tímabundna útleigu íbúðarhús- næðis, til d</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 35" href="http://viewer.zmags.com/publication/b533ad6a?page=35"> Upplýsingar um fasteignir í eigu ein- staklinga e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 36" href="http://viewer.zmags.com/publication/b533ad6a?page=36"> Milljarðar Bifreiðir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 37" href="http://viewer.zmags.com/publication/b533ad6a?page=37"> talsskyld. Landsmenn áttu 29,2 milljarða í öðrum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 38" href="http://viewer.zmags.com/publication/b533ad6a?page=38"> Vextir af íbúðarlánum sem hlut</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 39" href="http://viewer.zmags.com/publication/b533ad6a?page=39"> Þrátt fyrir að eignir hafi í gegnum tíðina aukist</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 40" href="http://viewer.zmags.com/publication/b533ad6a?page=40"> Milljarðar Barnabætur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 41" href="http://viewer.zmags.com/publication/b533ad6a?page=41"> bætur og því hefur ekki verið óalgengt að þeir se</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 42" href="http://viewer.zmags.com/publication/b533ad6a?page=42"> Nýjungar í birtingu á niðurstöðu álagningar - G</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 43" href="http://viewer.zmags.com/publication/b533ad6a?page=43"> Niðurstöður álagningar viðkomandi gjalda eru sett</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 44" href="http://viewer.zmags.com/publication/b533ad6a?page=44"> FRÆÐIGREIN AF VETTVANGI SKATTARÉTTAR </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 45" href="http://viewer.zmags.com/publication/b533ad6a?page=45"> Höfundur greinarinnar er Sigmundur Stefánsson lög</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 46" href="http://viewer.zmags.com/publication/b533ad6a?page=46"> og ákvæðum 10. og 12. gr. stjórnsýslulaga. Af þes</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 47" href="http://viewer.zmags.com/publication/b533ad6a?page=47"> Eins og fram kemur í úrskurðinum skipti hér reynd</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 48" href="http://viewer.zmags.com/publication/b533ad6a?page=48"> að koma að sjónarmiðum sínum um það hver teldist </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 49" href="http://viewer.zmags.com/publication/b533ad6a?page=49"> verði þörf á slíku, svo sem almennt gildir við me</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 50" href="http://viewer.zmags.com/publication/b533ad6a?page=50"> C. Ekki lagt á þrátt fyrir framtals- og sk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 51" href="http://viewer.zmags.com/publication/b533ad6a?page=51"> ákvörðun að leggja ekki tekjuskatt eða eignarskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 52" href="http://viewer.zmags.com/publication/b533ad6a?page=52"> þó að teknu tilliti til innborgaðrar stað- greiðs</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 53" href="http://viewer.zmags.com/publication/b533ad6a?page=53"> 25% álag samkvæmt 2. mgr. hennar, enda einskorðas</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 54" href="http://viewer.zmags.com/publication/b533ad6a?page=54"> DÓMAR Dómur Landsréttar í máli nr. 424/2018 F</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 55" href="http://viewer.zmags.com/publication/b533ad6a?page=55"> ágreining vera um að hækkun á tekju- skattsstofni</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 56" href="http://viewer.zmags.com/publication/b533ad6a?page=56"> í samræmi við fasteignamat á söludegi, en þess kr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 57" href="http://viewer.zmags.com/publication/b533ad6a?page=57"> AF VETTVANGI SKATTARÉTTAR Bindandi álit Álit </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 58" href="http://viewer.zmags.com/publication/b533ad6a?page=58"> Sindri Rafn Þrastarson Lóan og lúsin Þ </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 59" href="http://viewer.zmags.com/publication/b533ad6a?page=59"> stuttan göngutúr í hádeginu getur örvað þann hlut</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - september 2018 page 60" href="http://viewer.zmags.com/publication/b533ad6a?page=60"> Upplýsingatafla RSK Staðgreiðsla opinberra gj</a>