Author Description

The text describes the Finnish tax system and taxes levied in Finland. All areas of taxation (with the exception of customs taxation) are covered. Taxes described include income tax, VAT, inheritance tax, excise duties but also many other taxes ranging from car tax to fishing management fees. The text also gives a description of prepayment of taxes, tax administration and appeals. The booklet is based on tax legislation in force in Finland as at 1 January 2009 and all figures refer to 2009 unless otherwise stated.