Verollisuus
Verollisuus is a term used in tax discourse to denote the property of being subject to taxation. In general, verollisuus describes whether a transaction, income, asset, or activity falls within the scope of a tax system and, if so, the applicable liability and rate. The concept is central to how tax systems define the tax base and determine when a tax obligation arises.
The determination of verollisuus depends on the jurisdiction and the type of tax involved. Common contexts
Administration of verollisuus typically involves a combination of self-assessment by taxpayers and oversight by tax authorities.
Examples illustrate the concept. In VAT regimes, most domestic sales are verollinen, while exports may be exempt