En kvalitativ studie om skatte- og avgiftssystemet incentiverer til sirkulær økonomi

Abstract

In today ́s world, it is crucial to take the environmental perspective into account to maintain long- term and profitable growth. In 2021, the European Council of Economic and Financial Affairs (ECOFIN) prepared a strategy to give member states more flexibility to change current tax rates regarding health, environment, and digitalization. This thesis studies if the current Norwegian tax system incentivizes a circular economy. We conduct a qualitative survey using semistructured interviews with fourteen informants with the purpose to highlight the possibilities and disadvantages a change in current tax regulations within tax on obsolete goods and VAT on reuse, repairs, and rental of clothing and shoes, hiking and sports equipment, furniture, tools, and electronics. Our findings may indicate that the current tax system does not incentivize a circular economy. A modification to the law will first and foremost contribute to better utilization of resources and promote circular business models. In addition, the change may change the attitude within the industry, government, and the population.