Vilka statsfinansiella effekter erhålls vid ökad produktion av förnybar energi?
BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts. We have also chosen to work with a deductive and quantitative approach, as we have earlier studies as a basis of our data collection. ConclusionsThe study has helped to provide insights on how an increase in biogas production would affect the finances of the state in form of a great increase in employment and a reduction in fossil fuel tax revenues. Furthermore, we believe that the study can be used as a foundation for decisions of an increased biogas production. Future researchAfter a discussion based on our results we have a number of further research areas: technology exports, reduced cost for environmental effects, the ability to impose a marginal tax on biogas, the potential of charging for waste products and also how foreign actors could affect Sweden?s biogas production and availability.