Maksesuhted

Maksesuhted is an Estonian term used in economics and public finance to describe the relationships and distributions related to taxation. In practice, the concept covers how tax obligations relate to income, wealth, and economic activity, as well as how tax revenues relate to the size of the economy. Commonly studied maksesuhted include the tax-to-GDP ratio, which measures the total tax revenue relative to gross domestic product; the tax burden across income groups, which shows how much of income different groups pay in taxes; and the structure of tax rates, including average and marginal rates that apply to different portions of income or consumption.

These ratios are used to assess efficiency, equity, and revenue stability of a tax system. They enable policy makers to evaluate progressivity, i.e., whether higher income groups pay a larger share of taxes relative to their income, and to compare tax systems across countries or over time. The data are typically derived from national accounts and tax administration statistics, and international organisations such as OECD provide comparable maksesuhted indicators.

Limitations include the influence of tax credits, exemptions, and informal economic activity, which can distort the true burden. Additionally, indirect taxes (like VAT) can be regressive for some measures, even if direct taxes are progressive.

In summary, maksesuhted describe the quantitative relationships that determine how taxes affect individuals, firms, and the economy, serving as a tool for analysis and policy design.