The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.
If you are looking for statistical figures, go from the definition to the statistics page.
Tax revenue
In the financial statement municipal tax revenue is entered as tax revenue for the accounting period when the Tax Administration made the transfer. Transfers of municipal tax revenue during an accounting period include:
- monthly transfers of payroll tax and advance payments of taxes
- transfers of taxes levied under the Tax Assessment Procedure Act during tax years preceding the accounting period
- adjustment transfers.
Corporation tax transfers during the accounting period include the transfers of advance payments of taxes and other transfers of corporation tax. The tax on real property transferred during the accounting period is entered as revenue from municipal tax on real property. Dog tax, which is levied by the municipality, is entered as revenue for the accounting period when it's collected or according to accumulation.
Statistics using the definition
Validity of the definition
- Valid
Tax revenues refer to the estimated (accounting-based) municipal tax revenues for the fiscal year. Tax revenues include municipal tax, tax on real property, corporation tax revenue and other tax revenues.
Statistics using the definition
Validity of the definition
- 1 January 1998 - 31 December 1999
Source organisation
- Tilastokeskus
Source organisation
- Tilastokeskus
Jaa