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| Author: | Virtanen, P. V. |
| Title: | Finland |
| Journal: | American Journal of Economics and Sociology
2000 : VOL. 59:5=SUPPL., p. 211-220 |
| Index terms: | FINLAND TAXATION LAND VALUES LAND |
| Language: | eng |
| Abstract: | The purpose of this chapter is to describe the land-related taxes in Finland and recent changes in them, and to discuss some positive and negative effects of these taxes on land use policy. First, the author considers forest taxation. The second part deals with taxation of agricultural land. In the third part, the author describes taxation of capital. Further there is the parts about tax on sales profits, real property tax, assessment of building land. The last part considers other land-related taxes and payments - a inheritance and gift tax, transfer tax (stamp duty). In the conclusion, the author gives the total state tax revenue in 1997. The total sum consists of income and wealth taxes, VAT, import duties, sumptuary taxes and other taxes. The total sum equals 145 billion FMK. |
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