Erillisveroja

Erillisveroja, Finnish for separate or special taxes, refer to taxes that are assessed on a specific base or for a specific purpose, rather than being part of the general tax base such as income or corporate tax. They are often designed to address particular costs, sectors, or policy objectives and may be collected in a manner distinct from ordinary taxes.

Typical features include per-unit or fixed-rate charges, earmarking of revenue for a designated use, and administration that can differ from general tax administration. Examples commonly discussed in public finance contexts include excise taxes on goods like alcohol, tobacco, or energy, as well as vehicle and environmental taxes. These taxes are frequently justified by aims such as discouraging harmful consumption, covering the social or environmental costs of certain activities, or financing related public programs.

In practice, erillisveroja can complement general taxation by targeting specific externalities or policy areas. They may also introduce economic distortion or administrative complexity, and their distributional impact can vary depending on how they are structured and what goods or activities they affect. The concept and terminology of erillisveroja appear in tax policy discussions in Finland and other countries, though the exact legal classification and scope can differ between jurisdictions.

Overall, erillisveroja describe a broad category of taxes separated from broad-based taxation, typically used to fund or regulate specific goods, services, or activities, while remaining distinct from the core income or value-added tax systems.