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
The calculation of nettomäärät is governed by the Finnish Municipal Act, which sets forth the specific regulations
The netmäärät system has been a subject of debate among municipal finance experts, with some arguing that