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 income typically equals gross income minus allowable deductions and exemptions; the resulting base is then taxed at rates determined by the tax system, which may include progressive earned-income taxes and separate rates for capital income. For businesses, verotettavuus concerns revenue minus allowable expenses, depreciation, and other deductions, producing corporate or business taxable income.

Non-taxable items exist, such as certain exemptions or reliefs, and can vary by jurisdiction. Some forms of income or property may be fully exempt or subject to lower rates, while others are taxed at higher rates. Tax credits and deductions can modify the final tax liability without changing the underlying verotettavuus of the item.

The concept has policy implications: expanding or narrowing the verotettava base affects government revenue, income distribution, and economic behavior. In practice, verotettavuus is a common topic in national contexts, including discussions about how income and assets are treated within the tax system and how changes might influence work, investment, and consumption.