Sihtrühmaks
Sihtrühmaks, also known as a target group tax or targeted tax, refers to a fiscal policy mechanism where specific taxes are applied to particular segments of the population or economic activities to influence behavior, redistribute wealth, or achieve broader social or environmental goals. This approach contrasts with general taxation, which applies uniformly across all taxpayers or activities.
The concept of sihtrühmaks is often employed in progressive taxation systems, where higher income brackets face
Critics of sihtrühmaks argue that targeted taxation can create inequities if not carefully designed, potentially disproportionately
Countries often implement sihtrühmaks through subsidies, exemptions, or differential tax rates. For example, some nations offer