Tasapohjaisen

Tasapohjaisen refers to a type of economic model, originating from the Finnish concept of "tasapohjaisen kirjanpito," which roughly translates to "balance sheet accounting" or "value-added tax accounting." In this context, it describes a system of taxation and accounting where the focus is on the net addition of value to goods and services, rather than the gross trade volume.

In a tasapohjaisen system, the tax burden is levied on the value added to a product at each stage of production, distribution, and sale. This means that the tax is charged on the difference between the selling price and the cost price of a product, rather than on the total revenue or gross income.

The main idea behind tasapohjaisen is to eliminate tax evasion by charging taxes on the added value, making it harder for businesses to hide income and profit from tax authorities. This approach is often used in conjunction with a value-added tax (VAT) system, where the tax is charged on the value added at each stage.

Tasapohjaisen has been implemented in some European countries, including Finland, where it is used in conjunction with the country's VAT system. The system has been praised for its simplicity and effectiveness in reducing tax evasion, but it also has its limitations and complexities, which have led to criticism and calls for reform.