Verotettavuuteen
Verotettavuuteen, or verotettavuus, refers to the state or condition of being subject to tax under a country’s tax system. It describes whether a person, an income, property, or a transaction falls within the taxable base and is thus liable to tax.
In tax law, verotettavuus depends on the category of item and the applicable statutes. For individuals, taxable
Non-taxable items exist, such as certain exemptions or reliefs, and can vary by jurisdiction. Some forms of
The concept has policy implications: expanding or narrowing the verotettava base affects government revenue, income distribution,