Maksualusel

Maksualusel is an Estonian-language term used in taxation and accounting to denote the basis on which a tax is calculated and levied. It refers to the measurable economic value or event—such as income, transaction value, property assessment or profit—that determines the taxable amount subject to a specific tax rate or rule.

In practice, identifying the maksualusel is central to tax calculation: authorities and taxpayers must establish whether gross receipts, net income after deductions, market value, or another metric constitutes the taxable base. Different taxes use different bases (for example, personal income tax is typically assessed on taxable income, while value-added tax is assessed on the sales price), and legislation often defines the applicable maksualusel for each tax type.

Determination of the maksualusel affects the application of exemptions, deductions and credits, and therefore has direct consequences for tax liability. Accounting methods, valuation rules and timing (realisation versus accrual) also interact with the chosen tax base, and disputes over the correct maksualusel can arise in audits or legal proceedings.

Etymologically the expression combines elements meaning “tax” and “basis” in Estonian and is closely related to concepts such as maksustamine (taxation), maksustatav tulu (taxable income) and maksustamisalus (tax base). Clear statutory definition and consistent administrative practice are important for legal certainty and effective tax administration.