This paper outlines the main developmental aspects of the taxation system (the definition of tax-‐ base, tax rate, and the tax structure) and its administration according to primary-‐ industry-‐ based special interest groups in Iceland, from the time financial independence was obtained in 1874 to the present, the chief characteristics of Icelandic tax policy, and its contribution to developing the economic base.
Skoðaðir verða helstu þróunarþættir skattkerfisins (skilgreining tekjuhugtaks, skatthlutfalls og uppbygging) og stjórnun þess með hliðsjón af hagsmunahópum á Íslandi, allt frá því efnahagslegt sjálfstæði fékkst árið 1874 og til dagsins í dag, ennfremur verða skoðaðir helstu einkenni skattastefnunnar og þáttur hennar í þróun efnahagslífins.