Suomeksi
 
 
Financial Law

Tax law can be systemized in ways which do not necessarily negate each other. Usually, tax law is categorised according to the types of taxation, into income taxation (such as business taxation), value added taxation, inheritance taxation, gift taxation, and so forth.

Although tax law is considered to be a part of public law, the norms of other fields of law are also important in taxation. For example, inheritance taxation is closely related to inheritance law. Likewise, the different company types (e.g. limited liability companies, general partnerships, and limited partnerships) and the legal norms of accounting law affect business taxation. An essential constitutional provision is the section 81 of the Constitution of Finland, which states that any tax is governed by an Act. The importance of European tax legislation and the decisions of the courts of the European Union is also constantly growing.

The research and education of tax law at the University of Turku has been focusing on company taxation and issues related to the taxation of investment. Inheritance and gift taxation are closely related to the taxation of investment.

The discipline of financial law has major responsibilities in organizing the education for the tax examination of the Association of Finnish Accounting Firms.

 

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