maksuperusteisuudesta

Maksuperusteisuudesta, or payment-based taxation, is a fiscal concept where taxes are levied on the basis of payments made rather than on income or profits. This approach fundamentally shifts the focus of taxation from the generation of wealth to the circulation of money within the economy. In a maksuperusteisuudesta system, economic transactions, such as purchases of goods and services, would be taxed at various points in the supply chain or at the final point of sale.

The theoretical underpinnings of maksuperusteisuudesta suggest that it could offer a more stable and predictable tax base, as spending levels might fluctuate less dramatically than income or profit. Proponents argue that it could simplify tax collection and reduce opportunities for tax avoidance related to income manipulation. However, critics raise concerns about its potential regressivity, meaning it could disproportionately burden lower-income individuals who spend a larger percentage of their income. Additionally, the administrative complexity of tracking and taxing every transaction could be substantial, and there are questions about its impact on economic growth and competitiveness. Implementing maksuperusteisuudesta would likely involve significant adjustments to existing tax structures and require careful consideration of its broader economic and social consequences.