Scottish Government taxation strategy

E358544

The Scottish Government taxation strategy is the overarching policy framework that sets out how Scotland designs, implements, and manages its devolved tax system to fund public services and support economic and social objectives.

All labels observed (1)

Label Occurrences
Scottish Government taxation strategy canonical 1

How this entity was disambiguated

Statements (49)

Predicate Object
instanceOf fiscal policy instrument
public policy framework
taxation strategy
aimsTo align tax policy with wider government priorities
provide stability for public spending plans
raise revenues to fund devolved public services
reduce income inequality
support inclusive economic growth
appliesToJurisdiction Scotland
communicatedThrough Medium‑Term Financial Strategy (Scotland)
Scottish Government tax policy documents
developedBy Scottish Government
engagesStakeholders Scottish taxpayers
business organisations in Scotland
local authorities in Scotland
guidedByPrinciple ability to pay
certainty and transparency for taxpayers
efficiency of tax administration
fairness in taxation
progressive taxation
sustainability of public finances
hasComponent Scottish landfill tax policy
income tax policy (devolved element)
land and buildings transaction tax policy
local taxation framework in Scotland
non‑domestic rates policy in Scotland
hasPurpose fund public services in Scotland
support economic objectives in Scotland
support social objectives in Scotland
implementedThrough Scottish Fiscal Commission
surface form: Scottish Budget process

primary and secondary legislation in the Scottish Parliament
informedBy distributional analysis of tax policies
economic impact assessments
revenue forecasts
involvesCoordinationWith HM Revenue and Customs
UK Government fiscal framework
monitoredBy Scottish Fiscal Commission
overseenBy Cabinet Secretary for Finance
surface form: Cabinet Secretary for Finance (Scotland)
relatedTo Scottish Government economic strategy
Scottish Government spending plans
seeksBalanceBetween national priorities and UK‑wide tax system
revenue raising and economic competitiveness
subjectToConstraint Scotland Act 1998
Scotland Act 2012
Scotland Act 2016
UK‑wide fiscal rules and frameworks
timeHorizon long term
medium term
updatedBy successive Scottish Governments and Budgets

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Cabinet Secretary for Finance oversees Scottish Government taxation strategy