nollaverokannan
Nollaverokannan, literally meaning the zero tax base in Finnish, is a term used in tax policy to describe a tax regime in which a defined tax base is taxed at a rate of 0 percent. It is most commonly associated with value-added tax (VAT), where certain goods or services are subject to a 0% rate or are exempt from VAT while allowing input VAT deduction in some cases.
Within the VAT framework, a zero rate is typically applied to exports or other qualifying transactions to
Implementing the nollaverokannan requires documentary evidence and compliance measures: export documentation, transport to non-EU destinations, and
Policy discussions around nollaverokannan focus on its revenue impact, administrative costs, and effectiveness in achieving policy
See also: value-added tax, tax exemption, zero-rated goods, tax policy.