Verottaja

Verottaja is a Finnish term that can refer to a person who collects taxes or, more commonly, to the Finnish Tax Administration (Verohallinto). Verohallinto is the government agency responsible for administering taxation in Finland and for enforcing tax laws. Its duties include determining tax obligations, processing tax returns, issuing tax decisions, and collecting taxes from individuals and businesses. The agency also provides information and guidance to taxpayers, administers withholding and prepayment arrangements, and conducts audits and investigations to ensure compliance. In its enforcement role, it may take actions related to unpaid taxes and penalties in accordance with Finnish law.

The scope of verottajan duties encompasses several taxes, such as personal income tax, corporate income tax, value-added tax (VAT), and excise duties, along with related administrative tasks. Tax administration is supported by electronic services that allow taxpayers to file returns, view decisions, update information, and communicate with the agency.

The term verottaja reflects the verb verottaa (to tax) with the agentive suffix -ottaja, and can apply to both the institution and individual tax officials in national or local contexts. In everyday language, it is common to refer to the tax authority as the verottaja.