Verolajeittainen

Verolajeittainen is a Finnish term used in public finance and tax policy to describe an approach or classification that groups taxes by tax type rather than by administrative category or jurisdiction. The word combines verolaji (tax type) with the suffix -ainen, forming an adjective meaning “of the tax-type,” or “tax-type based.”

In practice, verolajeittainen classification organizes revenue data according to the nature of the tax — for example income tax, property tax, value-added tax (VAT), and excise duties — rather than by the entity that administers them. This helps analysts compare revenue stability, elasticity, and equity across different tax instruments. The approach supports cross-instrument analysis and policy evaluation by focusing on the inherent characteristics of each tax type.

Applications include policy simulations, where revenue effects are assessed by reweighting reliance among tax types, or by evaluating reforms aimed at broadening or narrowing the tax base within a given category. It serves as a descriptive tool in analyzing how different tax types contribute to overall fiscal performance and resilience.

The concept is used in contemporary Finnish academic and policy discussions as a descriptive rather than a formal legal framework. Critics note that tax policy interactions with exemptions, deductions, and credits can blur neat categorization, complicating straightforward comparisons between tax types.

See also: Tax policy, Fiscal policy, Tax base, Tax category.