maksupõhi

Maksupõhi, often translated as "tax base," refers to the total amount of an individual's or entity's income, assets, or expenditures that is subject to taxation. It is the foundation upon which tax liabilities are calculated. Understanding the maksupõhi is crucial for both taxpayers and tax authorities, as it directly influences the amount of tax owed.

The definition of maksupõhi can vary significantly depending on the type of tax. For income tax, it typically includes wages, salaries, business profits, investment gains, and other forms of earned or unearned income, after certain deductions and exemptions have been applied. For property tax, the maksupõhi is usually the assessed value of the real estate. In the case of value-added tax (VAT), the maksupõhi is the price of goods or services sold.

Tax laws meticulously define what constitutes the maksupõhi and what deductions or allowances are permitted. These rules are designed to ensure fairness and equity in the tax system, while also allowing for economic incentives and social policy objectives. Changes in the maksupõhi can have a substantial impact on government revenue and the financial burden on taxpayers. For instance, broadening the tax base by reducing deductions can increase tax revenue, while narrowing it can have the opposite effect.