maksesuhted
Maksesuhted is an Estonian term used in economics and public finance to describe the relationships and distributions related to taxation. In practice, the concept covers how tax obligations relate to income, wealth, and economic activity, as well as how tax revenues relate to the size of the economy. Commonly studied maksesuhted include the tax-to-GDP ratio, which measures the total tax revenue relative to gross domestic product; the tax burden across income groups, which shows how much of income different groups pay in taxes; and the structure of tax rates, including average and marginal rates that apply to different portions of income or consumption.
These ratios are used to assess efficiency, equity, and revenue stability of a tax system. They enable
Limitations include the influence of tax credits, exemptions, and informal economic activity, which can distort the
In summary, maksesuhted describe the quantitative relationships that determine how taxes affect individuals, firms, and the