Erityisverona

Erityisverona is a term used in Finnish taxation to refer to special taxes or surcharges levied on specific goods, services, or activities. These are distinct from general value-added tax (VAT) or income tax and are often implemented to influence consumer behavior, fund specific public services, or address environmental concerns.

Examples of goods and services that can be subject to erityisverona include tobacco products, alcohol, sugary drinks, certain fuels, and gambling. The purpose of these special taxes can vary. For instance, taxes on tobacco and alcohol are often intended to discourage consumption due to their health implications, with the revenue generated potentially earmarked for public health initiatives. Similarly, environmental taxes on fuels aim to reduce emissions and promote the use of more sustainable alternatives.

The specific rates and regulations for erityisverona are determined by Finnish legislation. These taxes are managed by the Finnish Tax Administration (Verohallinto). The introduction or modification of special taxes is typically a policy decision made by the government, often in response to societal trends, economic conditions, or international agreements. Understanding erityisverona is important for consumers and businesses operating within Finland, as it affects the final price of certain products and services.