Verotuslaji

Verotuslaji is a Finnish term referring to the category or type of taxation applied to a taxpayer's liability. It is a label used by the Finnish Tax Administration (Verohallinto) to classify how different incomes, transactions, or assets are taxed and to determine the applicable tax base, rate, deductions, and reporting requirements. The verotuslaji helps organize taxation across the tax system and appears in tax returns, decision notices, and other official documents.

In practice, verotuslaji distinguishes between different tax regimes. For individuals, common verotuslajit include tuloverotus (income taxation), which may cover earned income, capital income, and other income streams; arvonlisäverotus (VAT) for goods and services; varallisuusvero (wealth tax) where applicable; perintö- ja lahjaverotus (inheritance and gift taxation); and kiinteistövero (property tax). For businesses, verotuslaji can relate to corporate income tax, labor taxes, and value-added taxes, among others. The exact rules and rates are defined by law, while verotuslaji serves as the administrative category that ensures the correct tax treatment is applied.

The concept is primarily administrative and informational, aiding taxpayers and authorities in applying tax rules consistently. It does not by itself determine policy outcomes; tax rates and exemptions are set by legislation and adapting them requires legislative action.