The Swedish Tax Agency’s work to tax the sharing economy

The Swedish National Audit Office (Swedish NAO) has examined whether the Swedish Tax Agency’s work on taxing the sharing economy is effective. The overall conclusion is that the work has mainly been carried out efficiently, but that the information from the agency needs to be improved. For example, the Tax Agency could do more to present simple information on its website that is easy to understand for actors in the sharing economy. The Tax Agency has carried out well-considered controls, but their effectiveness may be limited in the long term.