viihdytystekijöistä

Viihdytystekijöistä, also known as "entertainment tax" in English, is a tax levied on the entertainment industry in Finland. It was introduced in 2018 as part of the government's efforts to reduce the tax burden on businesses and increase revenue. The tax is applied to the gross income of entertainment companies, which includes film, television, and live performance industries.

The rate of the entertainment tax is 10% of the gross income, with a minimum threshold of 100,000 euros. This means that companies with lower gross incomes may not be subject to the tax. The tax is collected by the Finnish Tax Administration and is used to fund various public services and initiatives.

The introduction of the entertainment tax has been a subject of debate among industry professionals and policymakers. Some argue that it provides a fair and predictable tax base for the entertainment industry, while others contend that it may discourage investment and innovation in the sector. The tax has also been criticized for being regressive, as it disproportionately affects smaller companies with lower gross incomes.

Despite these criticisms, the entertainment tax has been generally well-received by the Finnish government, which views it as a key component of its broader tax reform agenda. The tax has been credited with helping to stabilize the country's public finances and reduce the overall tax burden on businesses. However, its long-term impact on the entertainment industry remains to be seen.