maksustada

Maksustada is an Estonian verb meaning to tax or to impose taxes on something. It is used to describe the act by which a government or other authority requires payment of a tax on income, goods, services, property, or other economic bases. The term derives from the noun maks (tax) with a customary verb-forming suffix -usta, and it appears in formal and semi-formal discourse, including legislation, policymaking, and news reporting.

Usage and scope: In practice, the subject is typically a state, local government, or tax authority, and the object is the taxed item. Examples include "Riik maksustab tulu" (The state taxes income) and "Kohalik omavalitsus maksustab kinnisvaramaksu" (The local government imposes a property tax). In legal and policy texts, the related noun maksustamine refers to the process of taxation, while phrases like "maksustatav" describe something that is subject to tax. The term is commonly found in discussions of tax bases, rates, and policy changes.

Context and related terms: Maksustada is primarily used in legal, economic, and political contexts. It coexists with other tax-related terms such as tulumaks (income tax), käibemaks (value-added tax), and maksuhaldur (tax authority). The Estonian tax system also involves various forms of taxation and exemptions, which are described in legislation and administrative guidance. While everyday speech often uses expressions about paying taxes, maksustada remains a standard way to denote the act of imposing a tax in official or analytical language.