Kulutusperusteisia

Kulutusperusteisia is a Finnish term used to describe approaches, calculations, or charges that are based on consumption rather than income, wealth, or production. The word is formed from kulutus (consumption) and perusteinen (based on), and the plural form is used when referring to multiple measures or instruments.

In public finance and policy, kulutusperusteisia arrangements are those where the amount or eligibility is determined by what has been consumed or purchased. A common example is a consumption tax, such as value-added tax, which is linked to buyers’ purchases and thus to consumption rather than to earnings. In welfare or service provisioning, certain user fees, subsidies, or cost-sharing mechanisms can be described as kulutusperusteisia if they scale with the level or type of services used.

In statistics and economics, kulutusperusteisesti derived indicators rely on household consumption data to assess living standards, demand, or welfare. Such indicators aim to reflect real household use of resources rather than simply income flows.

Advantages often attributed to kulutusperusteisia measures include a closer connection to actual use and potential efficiency in resource allocation. Disadvantages can include regressive effects, since consumption taxes may burden lower-income households relatively more for essential goods, and challenges in accurately measuring consumption, especially for non-market or informal activities.

See also: taxation, value-added tax, consumption-based accounting, social policy.