Verotyyppejä

Verotyyppejä refers to different categories or classifications of taxes. In Finland, taxes are broadly divided into direct and indirect taxes. Direct taxes are levied on income or wealth, meaning the taxpayer directly pays the tax to the government. Examples include income tax (tulovero), capital gains tax (pääomatulovero), and property tax (kiinteistövero). Indirect taxes, on the other hand, are imposed on goods and services and are typically collected by an intermediary, such as a seller, who then remits the tax to the government. Consumers ultimately bear the burden of indirect taxes as they are usually included in the price of goods and services. Common examples of indirect taxes in Finland include value-added tax (arvonlisävero, VAT) and excise duties (valmisteverot) on products like alcohol, tobacco, and fuel.

Further classifications of verotyyppejä can be made based on the tax base or the purpose of the tax. For instance, progressive taxes, where the tax rate increases with the tax base (e.g., income tax), contrast with proportional or flat taxes, where the rate is constant regardless of the tax base. Consumption taxes are levied on spending, while wealth taxes are levied on assets. Some taxes are earmarked for specific purposes, such as social security contributions (sosiaalivakuutusmaksut), which fund pensions, healthcare, and unemployment benefits. Understanding these different verotyyppejä is crucial for comprehending a country's fiscal system and its impact on individuals and businesses. The Finnish tax system comprises a combination of these various types to fund public services and achieve economic policy objectives.