nettomäärät

Nettomäärät refer to a concept in Finnish municipal finance, where the income of a municipality is divided into tax bases and net tax bases. The tax bases account for all the revenue generated by a municipality, including receivables, dividends, and other income. On the other hand, the net tax bases represent the remaining income after deducting the deductions, such as municipal taxes, from the tax bases.

The netmäärät system is used to calculate the size of the municipal capital of each municipality. The total municipal capital is determined by the sum of the netmäärät of each municipality. Nettomäärät are an important aspect of municipal governance, as they influence the size of the municipal capital, which in turn affects the municipality's liability for future municipal debts.

The calculation of nettomäärät is governed by the Finnish Municipal Act, which sets forth the specific regulations for determining the netmäärät values. The Ministry of Finance also oversees the application of the nettomäärät system and conducts annual reviews of the municipal capital values. The netmäärät system has undergone changes over the years, with the most recent amendment to the Municipal Act being enacted in 2020.

The netmäärät system has been a subject of debate among municipal finance experts, with some arguing that it creates an undue burden on certain municipalities. Others have proposed alternative methods for calculating the municipal capital, but so far, the nettomäärät system remains the primary means of determining municipal capital values in Finland. As a result, a thorough understanding of nettomäärät is essential for municipal finance administrators and policymakers.