maksustatavus

Maksustatavus is the state or condition of being subject to taxation under the law. It describes whether a person, income, transaction, or asset falls within the tax base and may be taxed. The concept is central to tax law and helps distinguish taxable activities from those that are exempt or outside the tax base.

Determining maksustatavus depends on statutory provisions that define who bears the tax (taxable persons), what is taxed (the tax base), the events that trigger taxation (taxable events), and any exceptions. Taxability can vary by type of tax (income tax, value-added tax, property tax) and by jurisdiction. Some activities may be fully taxable, some exempt, and others subject to special regimes or thresholds.

Jurisdictional rules matter because tax liability often depends on residence, source of income, or place of supply. International aspects may involve double taxation agreements and rules on cross-border taxation.

Changes in the tax base or exemptions alter maksustatavus and can influence economic decisions, compliance costs, and government revenue. The concept also underpins tax planning, as taxpayers and authorities seek to define or adjust the scope of taxation.