verotuksia

Verotukset, or taxation, refers to the system and processes through which a government raises revenue from individuals, households, and businesses. In Finland, verotus comprises national, municipal, and certain church-related duties, governed by law and administered by public authorities. The core purpose is to fund public services and redistribution, while maintaining incentives for work and investment. Tax rules specify who is liable, what income or transactions are taxed, and what deductions apply.

Tax instruments include direct taxes such as personal income tax, corporate income tax, and capital gains tax, and indirect taxes such as value-added tax (VAT) and excise duties on goods and services. Local property taxes and municipal taxes form a significant portion of public income, alongside state taxes on higher incomes. In Finland there is no annual wealth tax; inheritance and gift taxes are used to tax intergenerational transfers. The tax base and rates are adjusted by annual legislation.

Administration is carried out by the Finnish Tax Administration (Verohallinto). Taxpayers file annual tax returns, often with pre-filled data, and receive a tax assessment. The system emphasizes compliance and enforcement, supported by information exchange with other jurisdictions for cross-border taxation. Tax policy seeks to balance financing of public services with fairness and economic efficiency, while municipalities rely on local taxes for services such as education and infrastructure. Finland participates in EU VAT rules and international tax treaties to prevent double taxation and to combat tax evasion.