Veropohjia

Veropohjia (plural of veropohja) refers to the tax bases used in Finland to calculate taxes. The term denotes the amount, value, or category on which a tax rate is applied. The concept is common across different taxes and determines how large a tax liability will be. The exact definition of a veropohja varies by tax and is established by law, but in broad terms it represents the monetary amount or quantity subject to taxation after applicable exclusions, deductions, exemptions, and reliefs.

Determining a veropohja depends on the specific tax. For personal income tax, the veropohja is typically the taxable income after deductions and reliefs. For corporate income tax, it is taxable profit after allowances. For value-added tax, the veropohja is the price of goods or services subject to VAT, with exemptions and reduced rates applied as defined by law. For property tax, the veropohja may be the assessed value or cadastral value of real estate. For excise taxes, it can be the quantity of a commodity or its energy content.

The design of veropohjia affects revenue, equity, and administration. Broader bases or fewer exemptions generally increase revenue and reduce avoidance, but may raise the burden on some groups. Policymakers balance base breadth with rate structures, reliefs, and compliance considerations to pursue fiscal and social objectives. Related concepts include tax base, tax rate, and tax exemptions.