The structure of the Finnish economy is being shaped by the rise of digital business models and platform economy, advances in artificial intelligence and robotics, globalization, population aging, and the need to prevent climate change. This report examines how these trends affect the workings of the Finnish tax system and how they should be taken into account in tax policies.
We consider the tax treatment of new labour replacing technologies, the taxation of digital products and the platform economy, issues related to international corporate tax competition, the effects of income taxation on immigration and educational choices, environmental taxation as part of climate policy, and the use of digitalization in tax administration.
Publications of the Government’s analysis, assessment and research activities 35/2019.
