Corporate Tax in Finland
Rabu, Rabaya; Surozzaman, Surozzaman (2025)
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025060921735
https://urn.fi/URN:NBN:fi:amk-2025060921735
Tiivistelmä
This thesis studies the effect of Finland’s statutory universal 20% corporate income tax on small and medium enterprises related to business growth, investment, and financial distress. The study adopts a qualitative methodology with an analysis of law, secondary statistics, and interview data of Finnish SMEs. It compares SME and corporate tax treatment and highlights the tax relief and relief measures deficit.
However, while Finland’s corporate tax system is broadly neutral, the report found that the country has provisions to promote small businesses' sustainable growth. Source. The report also found that it considers the impact of international tax principles, including the OECD's Base Erosion and Profit Shifting (BEPS) recommendations, on tax pay in Finland. Some perspective can be had by comparing it to tax regimes in other Nordic countries. (General Information about Pillar Two, 2024)
The policy implications presented at the end of the document refer to improving tax transparency and SMEs' access to tax, promoting innovation, and formalized interaction with the tax system. The reforms are particularly necessary amid increasing unemployment and expanded tax evasion by small companies.
However, while Finland’s corporate tax system is broadly neutral, the report found that the country has provisions to promote small businesses' sustainable growth. Source. The report also found that it considers the impact of international tax principles, including the OECD's Base Erosion and Profit Shifting (BEPS) recommendations, on tax pay in Finland. Some perspective can be had by comparing it to tax regimes in other Nordic countries. (General Information about Pillar Two, 2024)
The policy implications presented at the end of the document refer to improving tax transparency and SMEs' access to tax, promoting innovation, and formalized interaction with the tax system. The reforms are particularly necessary amid increasing unemployment and expanded tax evasion by small companies.