In Finland, the State, the Municipalities, the Evangelic Lutheran Church and the Orthodox Church all have the power to levy taxes. Payable taxes are either indirect or direct. Direct taxes include state income tax, inheritance and gift tax, and asset transfer tax - which are payable to the State - municipal tax payable to the appropriate Municipality and church tax payable to the Church.
Indirect taxes are levied and accounted to the State by taxpayers. The final tax burden is transferred to the buyer in the prices of products. Indirect taxes include value added tax, excise and customs duties.
More information on the Ministry of Finance and the Finnish Tax Administration.
