Verokulku
Verokulku is a term in Finnish public discourse describing the frictions created by a tax system that impede economic activity or raise compliance burdens. The word combines verot (taxes) and kulku (passage or movement) to suggest a bottleneck where taxpayers, businesses, or capital face obstacles at multiple points in the tax process, from registration and reporting to payment and enforcement. In policy discussions, verokulku is used to analyze how marginal tax rates, complex rules, and administrative requirements interact to discourage investment, formalization, or entrepreneurship, particularly for small and medium-sized enterprises.
The concept is not an official statistical category; instead, it is a descriptive heuristic used by economists,