{"id":90601,"date":"2026-10-20T13:02:42","date_gmt":"2026-10-20T11:02:42","guid":{"rendered":"https:\/\/www.almega.se\/?p=90601"},"modified":"2026-10-20T13:34:00","modified_gmt":"2026-10-20T11:34:00","slug":"hur-rustar-vi-skattesystemet-for-ai","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2026\/10\/hur-rustar-vi-skattesystemet-for-ai\/","title":{"rendered":"Hur rustar vi skattesystemet f\u00f6r AI?"},"content":{"rendered":"<p class=\"intro\">Artificiell intelligens f\u00f6r\u00e4ndrar i snabb takt arbetsmarknaden och ekonomin. Samtidigt \u00e4r det svenska skattesystemet i stor utstr\u00e4ckning utformat f\u00f6r en annan tid, d\u00e4r en betydande del av skatteint\u00e4kterna kommer fr\u00e5n arbete. Almegas chefekonom Patrick Joyce har lyft tj\u00e4nstesektorns perspektiv under ett frukostseminarium hos fackf\u00f6rbundet Akavia.<\/p>\n\n<p>Hur f\u00f6r\u00e4ndrar AI f\u00f6ruts\u00e4ttningarna f\u00f6r beskattning och finansiering av offentlig verksamhet? Hur kan skattesystemet utformas f\u00f6r att bidra till en AI-implementering som fr\u00e4mjar l\u00e5ngsiktig konkurrenskraft, och vilken beredskap beh\u00f6ver den tilltr\u00e4dande regeringen ha f\u00f6r olika framtida scenarier?<\/p>\n\n\n\n<p>Fr\u00e5gorna diskuterades p\u00e5 ett frukostseminarium hos fackf\u00f6rbundet Akavia. Olika skattesystem lyftes, och fr\u00e5gan om och till vilken grad AI f\u00f6rv\u00e4ntas ers\u00e4tta arbetsuppgifter som idag utf\u00f6rs av arbetskraft. <\/p>\n\n\n\n<p>\u2013 Det som f\u00f6renar alla tj\u00e4nstef\u00f6retag \u00e4r att vi \u00e4r arbetskraftsintensiva. Mellan 60-90 % av f\u00f6r\u00e4dlingsv\u00e4rdet i tj\u00e4nstesektorn \u00e4r arbetskraftskostnader. Det \u00e4r l\u00f6ner, p\u00e5slag och skatter. Arbetskraften \u00e4r h\u00f6gt beskattad i Sverige. Vi har s\u00e4nkt inkomstskatten, vi \u00e4r inte l\u00e4ngre i topp n\u00e4r det g\u00e4ller arbetskraftsbeskattning i Europa. Men arbetsgivaravgifterna i Sverige tillh\u00f6r fortfarande de allra h\u00f6gsta. Och om arbetskraften d\u00e5 \u00e4r dyr, i f\u00f6rh\u00e5llande till kapital, d\u00e5 har vi en risk f\u00f6r vad vi kallar d\u00e5lig automatisering. Vi beskattar arbetskraften s\u00e5 h\u00f6gt att det blir v\u00e4ldigt l\u00f6nsamt f\u00f6r f\u00f6retag att ers\u00e4tta den med teknik. \u00e4ven om den tekniken bara \u00e4r aningens mer produktiv. Vi f\u00e5r med andra ord en automatisering som inte blir <em>s\u00e5<\/em> produktivitetsh\u00f6jande. Det \u00e4r d\u00e4rf\u00f6r vi p\u00e5 Almega driver p\u00e5 att vi beh\u00f6ver diskutera fr\u00e5gan om relationen mellan beskattning av arbetskraft, och beskattning av kapital, s\u00e4ger Patrick Joyce. <\/p>\n\n\n\n<p>Patrick Joyce lyfter ocks\u00e5 vikten av att kompetensutveckling blir enkelt och l\u00f6nsamt f\u00f6r f\u00f6retag. <\/p>\n\n\n\n<p>\u2013 Almega vill r\u00e4tta till att utbildning i h\u00f6g m\u00e5n f\u00f6rm\u00e5nsbeskattas. Det m\u00e5ste vara l\u00e4tt f\u00f6r f\u00f6retag att kompetensutveckla sin personal i en tid d\u00e4r AI p\u00e5 ett betydande s\u00e4tt kompletterar och f\u00f6r\u00e4ndrar arbetsuppgifter. <\/p>\n\n\n\n<p>Panelen fick ocks\u00e5 fr\u00e5gan vad de \u00f6nskar att kommande regering tittar p\u00e5 g\u00e4llande skattesystemet och om en reform kan vara aktuell, med h\u00e4nsyn till det som lyfts under seminariet.<\/p>\n\n\n\n<p>\u2013 Skattereform? Absolut. Vi tittar g\u00e4rna att man utreder det. Det beror p\u00e5 vilken inriktning det f\u00e5r. Inte en reform som g\u00e5r ut p\u00e5 att h\u00f6ja skattetrycket och anv\u00e4nda AI som en urs\u00e4kt f\u00f6r det. Men absolut en skattereform som ser till att vi f\u00e5r ett b\u00e4ttre skattesystem, och g\u00e4rna d\u00e5 med ett s\u00e4nkt skattetryck.<\/p>\n\n\n\n<p>Deltagare:<\/p>\n\n\n\n<p><strong>Oskar Nordstr\u00f6m Skans<\/strong>, professor i nationalekonomi, Uppsala Universitet och IFAU<br><strong>Patrick Joyce<\/strong>, chefekonom, Almega<br><strong>Spencer Bastani<\/strong>, forskare vid Uppsala Universitet och IFAU<\/p>\n\n\n\n<p>Moderator: <strong>Charlotte Tarschys<\/strong>, chefsekonom, Akavia<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hur f\u00f6r\u00e4ndrar AI f\u00f6ruts\u00e4ttningarna f\u00f6r beskattning och finansiering av offentlig verksamhet? Hur kan skattesystemet utformas f\u00f6r att bidra till en AI-implementering som fr\u00e4mjar l\u00e5ngsiktig konkurrenskraft, och vilken beredskap beh\u00f6ver den tilltr\u00e4dande regeringen ha f\u00f6r olika &hellip;<\/p>\n","protected":false},"author":21574,"featured_media":90609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64,57],"tags":[],"article_type":[55],"agreement":[],"class_list":["post-90601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbetsmarknad","category-skatter","type-artiklar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Hur rustar vi skattesystemet f\u00f6r AI? | Almega<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.almega.se\/2026\/10\/hur-rustar-vi-skattesystemet-for-ai\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hur rustar vi skattesystemet f\u00f6r AI?\" \/>\n<meta property=\"og:description\" content=\"Hur f\u00f6r\u00e4ndrar AI f\u00f6ruts\u00e4ttningarna f\u00f6r beskattning och finansiering av offentlig verksamhet? Hur kan skattesystemet utformas f\u00f6r att bidra till en AI-implementering som fr\u00e4mjar l\u00e5ngsiktig konkurrenskraft, och vilken beredskap beh\u00f6ver den tilltr\u00e4dande regeringen ha f\u00f6r olika &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.almega.se\/2026\/10\/hur-rustar-vi-skattesystemet-for-ai\/\" \/>\n<meta property=\"og:site_name\" content=\"Almega\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlmegaAB\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-20T11:02:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-20T11:34:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.almega.se\/app\/uploads\/2026\/10\/IMG_5961-1-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"2048\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sandra Mildenberger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sandra Mildenberger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuter\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Hur rustar vi skattesystemet f\u00f6r AI? | Almega","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.almega.se\/2026\/10\/hur-rustar-vi-skattesystemet-for-ai\/","og_locale":"sv_SE","og_type":"article","og_title":"Hur rustar vi skattesystemet f\u00f6r AI?","og_description":"Hur f\u00f6r\u00e4ndrar AI f\u00f6ruts\u00e4ttningarna f\u00f6r beskattning och finansiering av offentlig verksamhet? 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