Riigi eelarvestrateegia 2017–2020. Eelarvestrateegia eesmärk on tagada eelarvepoliitika jätkusuutlikkus ning muuta valitsuse tegevus riigi ja valdkondlike arengute suunamisel tulemuslikumaks.
The document summarizes Estonia's tax system and structure. It outlines that Estonia's tax system aims to be simple, stable, broad-based and transparent with low tax rates. The main taxes include personal income tax, corporate income tax, VAT, excise duties and social tax. Personal income tax rates are 20% with deductions available. Corporate income tax is 20% on distributed profits and 14% on regularly distributed profits. VAT and excise duties are also important indirect taxes. Overall, the tax burden in Estonia averages around 33% of GDP.
The document summarizes Estonia's tax system and structure. It outlines the main principles of the Estonian tax system including a simple, stable system with broad tax bases and low rates. The tax system consists of direct taxes such as personal income tax, corporate income tax, and social tax, as well as indirect taxes like VAT and excise duties. Personal income tax rates are a flat 20% while corporate income tax is charged at 20% on distributed profits and 14% on regularly distributed profits.
The Estonian tax system aims for simplicity, stability, broad tax bases and low rates. It consists of direct taxes like personal income tax at 20%, corporate income tax at 20% on distributed profits, and indirect taxes like VAT at 20%. The tax authority is the Tax and Customs Board which collects various taxes that make up around a third of Estonia's GDP and funds the government. Personal income tax revenue has grown steadily while corporate income tax fluctuates based on profit distributions.
Riigi eelarvestrateegia 2017–2020. Eelarvestrateegia eesmärk on tagada eelarvepoliitika jätkusuutlikkus ning muuta valitsuse tegevus riigi ja valdkondlike arengute suunamisel tulemuslikumaks.
The document summarizes Estonia's tax system and structure. It outlines that Estonia's tax system aims to be simple, stable, broad-based and transparent with low tax rates. The main taxes include personal income tax, corporate income tax, VAT, excise duties and social tax. Personal income tax rates are 20% with deductions available. Corporate income tax is 20% on distributed profits and 14% on regularly distributed profits. VAT and excise duties are also important indirect taxes. Overall, the tax burden in Estonia averages around 33% of GDP.
The document summarizes Estonia's tax system and structure. It outlines the main principles of the Estonian tax system including a simple, stable system with broad tax bases and low rates. The tax system consists of direct taxes such as personal income tax, corporate income tax, and social tax, as well as indirect taxes like VAT and excise duties. Personal income tax rates are a flat 20% while corporate income tax is charged at 20% on distributed profits and 14% on regularly distributed profits.
The Estonian tax system aims for simplicity, stability, broad tax bases and low rates. It consists of direct taxes like personal income tax at 20%, corporate income tax at 20% on distributed profits, and indirect taxes like VAT at 20%. The tax authority is the Tax and Customs Board which collects various taxes that make up around a third of Estonia's GDP and funds the government. Personal income tax revenue has grown steadily while corporate income tax fluctuates based on profit distributions.
Estonian taxes and tax structure as of September 2020. A presentation by the Tax Policy Department of the Ministry of Finance of the Republic of Estonia
The document is a disclaimer for an investor presentation by the Republic of Estonia. It states that the information provided does not constitute an offer to purchase securities and any investment decisions should not be based on this information alone. The information is for informational purposes only and should not be redistributed or used for any other purpose. Projections and forecasts included are based on government budget numbers and actual results may differ.
The document provides an overview of Estonia's tax system and structure as of January 1, 2019. It discusses the main principles of Estonia's tax policy including a simple and stable tax system with a broad tax base and low rates. It outlines the direct taxes of personal income tax, corporate income tax, and others. It also discusses indirect taxes such as VAT and excise duties. Key points covered include tax rates, tax revenue sources, and the tax authority.
The document provides an overview of Estonian taxes and tax structure as of June 1, 2017. It discusses the main principles of Estonia's tax system including a simple tax system and broad tax base with low rates. It then outlines the major taxes in Estonia including direct taxes like personal income tax, corporate income tax, social tax, and land tax as well as indirect taxes like VAT, excise duties, and customs duty. It provides details on the rates and calculations for personal income tax, corporate income tax, social tax, and land tax.
Estonian taxes and tax structure as of September 2020. A presentation by the Tax Policy Department of the Ministry of Finance of the Republic of Estonia
The document is a disclaimer for an investor presentation by the Republic of Estonia. It states that the information provided does not constitute an offer to purchase securities and any investment decisions should not be based on this information alone. The information is for informational purposes only and should not be redistributed or used for any other purpose. Projections and forecasts included are based on government budget numbers and actual results may differ.
The document provides an overview of Estonia's tax system and structure as of January 1, 2019. It discusses the main principles of Estonia's tax policy including a simple and stable tax system with a broad tax base and low rates. It outlines the direct taxes of personal income tax, corporate income tax, and others. It also discusses indirect taxes such as VAT and excise duties. Key points covered include tax rates, tax revenue sources, and the tax authority.
The document provides an overview of Estonian taxes and tax structure as of June 1, 2017. It discusses the main principles of Estonia's tax system including a simple tax system and broad tax base with low rates. It then outlines the major taxes in Estonia including direct taxes like personal income tax, corporate income tax, social tax, and land tax as well as indirect taxes like VAT, excise duties, and customs duty. It provides details on the rates and calculations for personal income tax, corporate income tax, social tax, and land tax.
2. Lähtekohad
• Vähendada erinevusi KOV võimekuses
avalikke teenuseid pakkuda.
• Arvestada suuremate kuludega kohalike
teenuste pakkumisel tagamaal väljapool
keskusi.
• Hoida KOV rahastamissüsteemi piisavalt
mitmekülgse ja paindlikuna, arvestamaks
ülesannete täitmiseks tarvilike kulutuste
tegelikku muutumist.
5. I Tasandusfondi muudatused
• Uuendatakse parameetrite väärtuste
omavahelist vahekorda, arvestades
kuluvajaduse tegeliku muutustega
(suurenenud on lastega seotud kulude
osatähtsus).
• Arvestatakse tagamaalisusest
tulenevate suuremate kuludega.
7. Tasandusfondi parameetrite
muutus
Parameeter 2016 tegelik
väärtus
Uued
väärtused
0–6 aastane 1325 2401
7–18 aastane
(üldharidus)
1054 918–1928*
7–18 aastane (muu) 368
Tööealine (19–64) 437 368
Eakas (65+) 634 514
Teede pikkus 4507 -
Hooldatav 649 -
12. Peaaegu samapalju raha kulutada, aga
ligikaudu kahekordne erinevus teenuse
tarbijate arvus
13. Tuludes elaniku kohta võrreldes riigi
keskmisega on vahed rikkamate ja
vaestemate vahel suured
Tasandusfo
ndi
kasvatati
26%
Tulumaksu ja
tasandusfond
i kärped
17. Tulumaksu jaotuse muutmise
mõjud (eelarveneutraalne)
• Ümber jaotatakse sisemiselt ca 55 mln
eurot.
• Tasandusfondi saajad +7%, mittesaajad
-6%.
• Keskmisest tulukamad -6%, keskmise
tulukusega +6%, keskmisest vaesemad
+8%.
• Vallad +0%, linnad -0%.
18. KOV finantsvõimekuse ja –
autonoomia suurendamine
• Tulumaksumäära suurendamine 0,53
protsendipunkti võrra järk-järguliselt
aastatel 2019-2023 (kärpe-eelne tase).
• Maamaksu muutmine kohalikuks
maksuks.
• Jätkamine suunaga muuta toetusfond
üldotstarbeliseks toetuseks.
19. Kokkuvõte
2026. aastaks saaks muudatuste tulemusena
suurendada ääremaaliste ja/või vaesemate
KOV-de tulusid rohkem kui 100 mln euro
võrra (s.o hajaasustuse meede koos
tasandusfondi suurendamisega 25 mln eurot,
tulumaksu proportsionaalne jaotus, KOV
tulumaksumäära protsendi tõus)
Sinine joon – tulumaksu, maamaksu ja keskkonnatasud elaniku kohta võrreldes riigi keskmisega.
Arvestatud lisanduva 25 mln euroga.
Arvestatud lisanduva 25 mln euroga.
Tuludena arvestatud tulumaksu, maamaksu, tasandusfondi, keskkonnatasude laekumisi.
Narva, Sillamäe, Kohtla-Järve, Valga -10000 el 2010.a võrreldes
Viimsi, Rae, Kiili, Harku, Saue vald, Jõelähtme +8000 el 2010.a võrreldes.
Tuludena arvestatud tulumaksu, maamaks, tasandusfondi, keskkonnatasude laekumisi.
Narva, Sillamäe, Kohtla-Järve, Valga -10000 el 2010.a võrreldes
Viimsi, Rae, Kiili, Harku, Saue vald, Jõelähtme +8000 el 2010.a võrreldes.
Võrdlus keskmisega
Põhitulude kasv elaniku kohta (tulumaks, maamaks, keskkonnatasud, tasandusfond)