võimalustasud

Võimalustasud, also known as potential tax, is a type of tax levied on the potential income or profit of a business rather than on the actual income earned. This tax is particularly relevant in countries where the tax system is based on the principle of taxing income at the source, such as Estonia. The potential tax is calculated based on the estimated income or profit of the business for a given period, typically a year.

The primary purpose of võimalustasud is to ensure that businesses are taxed on their full potential income, even if they do not realize this income in the current tax period. This approach aims to prevent tax evasion and ensure that the tax base is comprehensive and stable. The tax rate for võimalustasud is usually set by the government and can vary depending on the type of business and its tax classification.

Businesses are required to declare their potential income or profit for the tax period and pay the corresponding tax amount. The actual income earned during the period is then used to offset the potential tax liability. If the actual income exceeds the potential income, the business may be eligible for a tax refund. Conversely, if the actual income is less than the potential income, the business may have to pay additional tax.

Võimalustasud is an important component of the tax system in Estonia, helping to ensure that businesses contribute their fair share of taxes based on their potential income. It plays a crucial role in maintaining a stable and comprehensive tax base, which is essential for funding public services and infrastructure.