veroperusteisen

Veroperusteinen is a Finnish adjective meaning based on the tax base. It is used to describe policies, systems, or calculations whose primary criterion or basis is taxation rather than other factors such as population size, need, or market conditions. In public finance and economics, veroperusteinen approaches emphasize the role of tax revenues and tax rules in shaping funding, allocations, and redistributive transfers. The term can refer to financing models, transfer formulas, or regulatory design where the amount or distribution depends on the tax base, for example on taxable income, property values, or consumption measures.

The form veroperusteisen is the genitive singular of veroperusteinen, and appears when the phrase modifies another noun in a possessive or descriptive sense, as in veroperusteisen rahoitusjärjestelmän periaatteet or veroperusteisen maksuosuuden jakautuminen. This inflection is typical in Finnish grammar and allows the adjective to connect with different nouns within policy or legal texts.

Common contexts for the term include discussions of municipal financing, national tax-based revenue sharing, and social or welfare-related funding mechanisms that rely on tax bases as the primary determinant. Veroperusteinen descriptions are often contrasted with per capita or need-based methods to highlight differences in equity, efficiency, or stability of funding.

Related concepts in Finnish policy language include veroperusteisuus (the state or quality of being tax-based) and veropolitiikka (tax policy). The term is primarily used in formal or academic discourse and is less common in everyday language beyond discussions of fiscal design and public sector finance.