Tax statistics. Electric power station, 1999

Taxable income or the basis of the community tax was fully NOK 1.3 billion less than in 1998. The community tax was thus reduced by NOK 0.3 billion at the same time as the deduction for taxes on received dividend increased by NOK 0.5 billion.

Assessed natural resource taxes came to NOK 1.5 billion while taxes on ground rent income came to NOK 336 million, a slight reduction from the year before. Deductions are made in the community tax for assessed natural resource taxes. This deduction came to NOK 0.9 billion, or almost 60 per cent of the natural resource tax.

Large differences among counties

The natural resource tax is assessed on the basis of overall production of electrical power in the fiscal year and the six preceding years. Measured by natural resource taxes, the largest power producers are found in Telemark, Hordaland, Sogn og Fjordane and Nordland. They accounted for about 20 per cent of all taxpayers, but accounted for half of the total assessed natural resource tax. Hedmark, Oppland and Buskerud have about half of the taxpayers, but only about 15 per cent of the assessed natural resources tax.

Tables:

• Table 1 Number of taxpayers, basis for calculation of tax, deduction on tax and assessed tax. 1997-1999. Amount in million kroner
• Table 2 Number of taxpayers, basis for taxes on natural resources and assessed taxes on natural resources. County. 1998 and 1999
• Table 3 Number of taxpayers and basis for taxes on natural resources. 1999