erillisveroja
Erillisveroja, Finnish for separate or special taxes, refer to taxes that are assessed on a specific base or for a specific purpose, rather than being part of the general tax base such as income or corporate tax. They are often designed to address particular costs, sectors, or policy objectives and may be collected in a manner distinct from ordinary taxes.
Typical features include per-unit or fixed-rate charges, earmarking of revenue for a designated use, and administration
In practice, erillisveroja can complement general taxation by targeting specific externalities or policy areas. They may
Overall, erillisveroja describe a broad category of taxes separated from broad-based taxation, typically used to fund