maksuseadusandlust

Maksuseadusandlust is the Estonian term for the body of laws, regulations and procedural rules that govern taxation in Estonia. It comprises the design, adoption, amendment and repeal of tax statutes as well as the administrative framework for tax collection, enforcement and compliance. The framework is grounded in the Estonian Constitution and in primary tax acts, covering taxes such as income tax, value-added tax (VAT), corporate income tax, property tax, excise duties and other levies, together with implementing regulations issued by the Tax and Customs Board (Maksu- ja Tolliamet).

Legislative process: Tax legislation typically originates from the Government or from members of the Riigikogu (Estonian Parliament) in the form of a bill. The Ministry of Finance drafts the proposals in cooperation with other ministries and agencies. Bills are debated in Riigikogu, usually in the Finance Committee (Rahanduskomisjon) and other relevant committees, and pass through multiple readings before final adoption. After parliamentary approval, the President promulgates the act. The Tax and Customs Board then administers the law, oversees collection and enforcement, and issues guidance within the framework of the statute.

EU and international aspects: Estonian tax legislation must comply with European Union directives and other international obligations. When EU rules or international agreements require changes, domestic laws are adapted to maintain consistency and ensure enforceability.

History and context: Since regaining independence in 1991, Estonia has reformed its tax system to create a broad, predictable and relatively simple framework. Reforms have aimed to improve efficiency, transparency and compliance, while aligning with EU standards and macroeconomic objectives.