---
title: "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia"
authors:
  - name: "Ropponen, Olli"
    url: "https://www.etla.fi/henkilot/ropponen-olli/"
    sameAs:
      - "https://orcid.org/0000-0002-5175-6284"
      - "https://twitter.com/ropponen_olli"
date_published: "2024-10-23"
series: "ETLA Muistio - ETLA Brief"
series_number: "139"
issn:
  - "2323-2463"
jel_codes:
  - "H21"
  - "H24"
  - "H25"
  - "H32"
language: "fi"
publisher: "ETLA Economic Research"
pdf_url: "https://www.etla.fi/wp-content/uploads/ETLA-Muistio-Brief-139.pdf"
identifier: "https://www.etla.fi/julkaisut/id/ETLA-Muistio---ETLA-Brief-139"
abstract_translations:
  en: "The purpose of this brief is, on the one hand, to shed light on the key features of the tax system for unlisted companies in Finland, and on the other hand, to provide insight into the need for development within the system. The starting point is the dual income tax system, which justifiably aims to tax capital income differently from earned income. The need for development, in turn, is focused on the system’s parameters, not its structure."
---

# Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia

**Published:** 2024-10-23  
**Categories:** Briefs  
**URL:** https://www.etla.fi/en/publications/briefs/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/

#### Abstract

The purpose of this brief is, on the one hand, to shed light on the key features of the tax system for unlisted companies in Finland, and on the other hand, to provide insight into the need for development within the system. The starting point is the dual income tax system, which justifiably aims to tax capital income differently from earned income. The need for development, in turn, is focused on the system’s parameters, not its structure.

---

## Additional Information

**Kirjoittajat:** Ropponen, Olli

**Publication Research:** No

65310

**Kansikuva:** https://www.etla.fi/wp-content/uploads/etla-muistio-brief-139-kansi.jpg

**Lataa Pdf:** https://www.etla.fi/wp-content/uploads/ETLA-Muistio-Brief-139.pdf

**Key Words:** Dual Income Tax, Income-splitting, Neutral Taxation, Investment, Depreciation Allowances

**Jel:** H21, H24, H25, H32

**Paivays:** 23.10.2024

**Sivuja:** 10

**Kieli:** fi

**Sarja:** ETLA Muistio - ETLA Brief

**Sarja Nro:** 139

**Issn:** 2323-2463

**Saatavuus:** 2



## Bibliographic metadata (JSON-LD)

```json
{
    "@context": "https://schema.org",
    "@type": "ScholarlyArticle",
    "@id": "https://www.etla.fi/julkaisut/id/ETLA-Muistio---ETLA-Brief-139",
    "headline": "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia",
    "inLanguage": "fi",
    "publisher": {
        "@type": "Organization",
        "name": "ETLA Economic Research",
        "url": "https://www.etla.fi",
        "logo": {
            "@type": "ImageObject",
            "url": "https://www.etla.fi/wp-content/uploads/logo-etla_logo.svg"
        }
    },
    "datePublished": "2024-10-23T00:00:00+00:00",
    "author": [
        {
            "@type": "Person",
            "name": "Ropponen, Olli",
            "url": "https://www.etla.fi/henkilot/ropponen-olli/",
            "sameAs": [
                "https://orcid.org/0000-0002-5175-6284",
                "https://twitter.com/ropponen_olli"
            ]
        }
    ],
    "abstract": "",
    "keywords": [
        {
            "@type": "DefinedTerm",
            "name": "Dual Income Tax",
            "@language": "en"
        },
        {
            "@type": "DefinedTerm",
            "name": "Income-splitting",
            "@language": "en"
        },
        {
            "@type": "DefinedTerm",
            "name": "Neutral Taxation",
            "@language": "en"
        },
        {
            "@type": "DefinedTerm",
            "name": "Investment",
            "@language": "en"
        },
        {
            "@type": "DefinedTerm",
            "name": "Depreciation Allowances",
            "@language": "en"
        }
    ],
    "isPartOf": {
        "@type": "PublicationIssue",
        "issueNumber": "139",
        "isPartOf": {
            "@type": "Periodical",
            "name": "ETLA Muistio - ETLA Brief",
            "issn": "2323-2463"
        }
    },
    "mainEntityOfPage": "https://www.etla.fi/en/publications/briefs/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/",
    "url": "https://www.etla.fi/en/publications/briefs/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/",
    "hasPart": {
        "@type": "CreativeWork",
        "inLanguage": "en",
        "text": "The purpose of this brief is, on the one hand, to shed light on the key features of the tax system for unlisted companies in Finland, and on the other hand, to provide insight into the need for development within the system. The starting point is the dual income tax system, which justifiably aims to tax capital income differently from earned income. The need for development, in turn, is focused on the system’s parameters, not its structure.",
        "keywords": [
            {
                "@type": "DefinedTerm",
                "name": "Dual Income Tax",
                "@language": "en"
            },
            {
                "@type": "DefinedTerm",
                "name": "Income-splitting",
                "@language": "en"
            },
            {
                "@type": "DefinedTerm",
                "name": "Neutral Taxation",
                "@language": "en"
            },
            {
                "@type": "DefinedTerm",
                "name": "Investment",
                "@language": "en"
            },
            {
                "@type": "DefinedTerm",
                "name": "Depreciation Allowances",
                "@language": "en"
            }
        ]
    },
    "associatedMedia": {
        "@type": "MediaObject",
        "@id": "https://www.etla.fi/wp-content/uploads/ETLA-Muistio-Brief-139.pdf",
        "encodingFormat": "application/pdf",
        "contentUrl": "https://www.etla.fi/wp-content/uploads/ETLA-Muistio-Brief-139.pdf"
    },
    "sameAs": [
        "https://www.etla.fi/julkaisut/muistiot/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/",
        "https://www.etla.fi/en/publications/briefs/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/",
        "https://www.etla.fi/sv/publikationer/promemoria/suomen-listaamattomien-yhtioiden-verojarjestelman-rakenne-kohdallaan-yksityiskohtia-olisi-aihetta-pohtia/"
    ]
}
```