Verotuotto

Verotuotto, or tax revenue, is the total amount of money a government collects from taxes during a specified period, typically a calendar or fiscal year. It funds public services such as health care, education, infrastructure, and social protection. In Finnish fiscal reporting, verotuotto includes receipts from direct taxes (for example income tax and corporate tax) and indirect taxes (such as value-added tax and excises), and, in many systems, social security contributions; it excludes non-tax revenues and borrowing.

Tax revenue can be measured in nominal terms or as a share of gross domestic product (the tax-to-GDP ratio). The latter is a common indicator of the overall tax burden and of how revenue relates to the size of the economy. Revenues are influenced by policy design (tax rates, tax bases, exemptions), economic activity (income, profits, consumption), demographics, and compliance/enforcement.

Two important concepts are buoyancy and elasticity: buoyancy describes how tax revenue changes with the overall economy, while elasticity measures the response of revenue to changes in the tax base beyond GDP movements. Governments use verotuotto as a key input for budget planning, fiscal stabilization, and public investment. Policy changes aimed at improving efficiency, equity, and growth can alter both the level and composition of verotuotto over time.