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Taxation in Norway is levied by the central government, the county municipality (''fylkeskommune'') and the municipality (''kommune''). In 2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes — in terms of revenue — are VAT, income tax in the petroleum sector, employers’ social security contributions and tax on "ordinary income" for persons. Most direct taxes are collected by the Norwegian Tax Administration (''Skatteetaten'') and most indirect taxes are collected by the Norwegian Customs and Excise Authorities (''Toll- og avgiftsetaten''). The Norwegian word for tax is ''skatt'', which originates from the Old Norse word ''skattr''. An indirect tax is often referred to as an ''avgift''. ==Taxation in the Constitution== According to the Norwegian Constitution, the Storting is to be the final authority in matters concerning the finances of the State - expenditures as well as revenues. This follows from Article 75a of the Norwegian Constitution: ::It devolves upon the Storting ... to impose taxes, duties, customs and other public charges, which shall not, however, remain operative beyond 31 December of the succeeding year, unless they are expressly renewed by a new Storting;''〔(【引用サイトリンク】 title = The Constitution )〕 Taxes, excise and customs are adopted by the Storting for one year through the annual (plenary) decision on taxes, excisse and customs. The Storting must therefore each year decide to what extent it is desirable to amend the tax scheme. It rests basically no other limitations on the Storting's taxation authority under the Constitution § 75 a than those required by the Constitution itself. The prohibition against retroactive laws in the Constitution § 97 is an example of such a restriction. The Storting determines each year the maximum tax rates applied to the municipal income and wealth tax to the county income tax. Municipalities and county councils shall, in connection with their budget, adopt the tax rates applied to the local income and wealth tax within the maximum rates set by the Storting. In addition, municipalities can levy a property tax. The Ministry of Finance sets up the Governments tax program, which is included in the fiscal budget proposal. The Budget is submitted to the Storting as Proposition No. 1 to the Storting.〔(【引用サイトリンク】 title = About the Storting: Budget )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Norway」の詳細全文を読む スポンサード リンク
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