kokonaisverorasitusta

Kokonaisverorasitusta is a Finnish term that refers to the overall tax burden carried by individuals or legal entities. It represents the proportion of an economic unit’s income or profits that is paid as taxes, expressed usually as a percentage. The calculation aggregates all tax categories relevant to the entity, including income tax, corporate tax, value-added tax (VAT) paid as a cost, property tax, and other excise taxes that directly affect the enterprise’s fiscal position.

The metric is widely used in fiscal analysis and public policy evaluation. National statistical offices employ it to track changes in tax competitiveness, to compare the tax loads between regions or industries, and to assess the impact of tax reforms. The European Union also requires member states to report kokonaisverorasitusta for statistical harmonization, enabling cross‑border studies of taxation patterns.

In practice, measuring kokonaisverorasitusta involves detailed data collection. For individuals, it typically uses reported net earnings; for companies, it uses reported profits before tax. Adjustments may be made for non‑taxable income or tax credits that affect the effective tax rate. The resulting figure offers a concise indicator of the fiscal efficiency of the taxation system and is essential for economists, policymakers, and business planners in comparative studies.