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data-event-name="pinnable-header.vector-main-menu.pin">vii külgpaanile</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">peida</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigeerimine </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Vikipeedia:Esileht" title="Mine esilehele [z]" accesskey="z"><span>Esileht</span></a></li><li id="n-generaldiscussion" class="mw-list-item"><a href="/wiki/Vikipeedia:%C3%9Cldine_arutelu"><span>Üldine arutelu</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Eri:Viimased_muudatused" title="Vikis tehtud viimaste muudatuste loend [r]" accesskey="r"><span>Viimased muudatused</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Eri:Juhuslik_artikkel" title="Mine juhuslikule leheküljele [x]" accesskey="x"><span>Juhuslik lehekülg</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Juhend:Sisukord" title="Kuidas redigeerida"><span>Juhend</span></a></li><li id="n-contact" class="mw-list-item"><a href="/wiki/Vikipeedia:Kontakteeru_meiega"><span>Kontakt</span></a></li><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Eri:Erilehek%C3%BCljed"><span>Erileheküljed</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Trüki või ekspordi </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Eri:Raamat&bookcmd=book_creator&referer=Maksukoormus"><span>Koosta raamat</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a 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[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Logi sisse</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Sisselogimata kasutaja leheküljed <a href="/wiki/Juhend:Sissejuhatus" aria-label="Lisateave redigeerimise kohta"><span>lisateave</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Eri:Minu_kaast%C3%B6%C3%B6" title="Sellelt IP-aadressilt tehtud muudatuste loend [y]" accesskey="y"><span>Kaastöö</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Eri:Minu_aruteluleht" title="Arutelu sellelt IP-aadressilt tehtud muudatuste kohta [n]" accesskey="n"><span>Arutelu</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Sait"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Sisukord" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Sisukord</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">vii külgpaanile</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">peida</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Algus</div> </a> </li> <li id="toc-Maksukoormuse_suurus" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Maksukoormuse_suurus"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Maksukoormuse suurus</span> </div> </a> <ul id="toc-Maksukoormuse_suurus-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Maksukoormuse_kandja" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Maksukoormuse_kandja"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Maksukoormuse kandja</span> </div> </a> <ul id="toc-Maksukoormuse_kandja-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Vaata_ka" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Vaata_ka"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Vaata ka</span> </div> </a> <ul id="toc-Vaata_ka-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Viited" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Viited"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Viited</span> </div> </a> <ul id="toc-Viited-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header 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//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></span></span></td><td class="mbox-text"><div class="mbox-text-span"><b>Artiklis ei ole piisavalt <a href="/wiki/Vikipeedia:Viitamine" title="Vikipeedia:Viitamine">viiteid</a></b>.<span class="hide-when-compact"></span><span class="hide-when-compact"> <br /><small>Palun aita väiteid kontrollida ja <a class="external text" href="https://et.wikipedia.org/w/index.php?title=Maksukoormus&action=edit">viiteid lisada</a></small>. <small>(<a href="/wiki/Juhend:Toimetusm%C3%A4rkuste_eemaldamine" title="Juhend:Toimetusmärkuste eemaldamine">Kuidas ja millal see märkus eemaldada?</a>)</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/Fail:Total_tax_revenue_in_European_Union_as_%25_of_GDP.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Total_tax_revenue_in_European_Union_as_%25_of_GDP.png/220px-Total_tax_revenue_in_European_Union_as_%25_of_GDP.png" decoding="async" width="220" height="93" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Total_tax_revenue_in_European_Union_as_%25_of_GDP.png/330px-Total_tax_revenue_in_European_Union_as_%25_of_GDP.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Total_tax_revenue_in_European_Union_as_%25_of_GDP.png/440px-Total_tax_revenue_in_European_Union_as_%25_of_GDP.png 2x" data-file-width="801" data-file-height="340" /></a><figcaption>EL liikmesriikide maksukoormused võrdluses</figcaption></figure> <p><b>Maksukoormus</b> näitab <a href="/wiki/Protsent" title="Protsent">protsendina</a> kõikidest maksudest <a href="/wiki/Riigieelarve" title="Riigieelarve">riigieelarvesse</a> laekunud tulu suhet sama riigi <a href="/wiki/Sisemajanduse_kogutoodang" title="Sisemajanduse kogutoodang">sisemajanduse kogutoodangusse</a> (SKT). See on näitaja, mis elimineerib <a href="/wiki/Rahvaarv" title="Rahvaarv">rahvaarvust</a> või SKT suurusest tekkivad erisused ning võimaldab võrrelda omavahel ka väga erineva suurusega riike. </p><p>Füüsilise isiku maksukoormuse näitajana kasutatakse <a href="/wiki/Maksukiil" title="Maksukiil">maksukiilu</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Maksukoormuse_suurus">Maksukoormuse suurus</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Maksukoormus&veaction=edit&section=1" title="Muuda alaosa "Maksukoormuse suurus"" class="mw-editsection-visualeditor"><span>muuda</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Maksukoormus&action=edit&section=1" title="Muuda alaosa "Maksukoormuse suurus" lähteteksti"><span>muuda lähteteksti</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Eesti maksukoormus on varieerunud viimasel kümnendil vahemikus 33–35%. 2018. aasta seisuga oli Eestist väiksem maksukoormus <a href="/wiki/Malta" title="Malta">Maltal</a>, <a href="/wiki/L%C3%A4ti" title="Läti">Lätil</a>, <a href="/wiki/Leedu" title="Leedu">Leedul</a>, <a href="/wiki/Bulgaaria" title="Bulgaaria">Bulgaarial</a>, <a href="/wiki/Rumeenia" title="Rumeenia">Rumeenial</a> ja <a href="/wiki/Iirimaa" title="Iirimaa">Iirimaal</a>, ülejäänud EL liikmesriikide maksukoormus on suurem.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Maksukoormuse_kandja">Maksukoormuse kandja</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Maksukoormus&veaction=edit&section=2" title="Muuda alaosa "Maksukoormuse kandja"" class="mw-editsection-visualeditor"><span>muuda</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Maksukoormus&action=edit&section=2" title="Muuda alaosa "Maksukoormuse kandja" lähteteksti"><span>muuda lähteteksti</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Maksukoormuse kandja isik võib kuid ei pea kattuma maksumaksja isikuga. Seetõttu eristataksegi maksude puhul otseseid ja kaudseid makse. </p><p><b>Otsesed maksud</b>, vähendavad ühelt poolt tulu saaja või vara omaniku ostuvõimet – seega kannab ta ka sellest tekkivat maksukoormust, kuid teisalt (kui turukonkurents seda võimaldab) tõusevad seetõttu müüdavate toodete hinnad ja sellisel juhul kannab sellest tekkivat maksukoormust nende ostja, kes lõppkokkuvõttes on ikkagi seesama inimene. </p><p><b>Kaudsed maksud</b>, mida koguvad ja tasuvad kauba müüjad, tõstavad küll toote hinda, teravdavad müüjate vahelist konkurentsi ja suurendavad elukallidust, kuid nendest tekkiva maksukoormuse kandja on lõpuks siiski toote tarbija ehk inimene. </p><p>Sellest mõttekäigust tulenevalt võib öelda, et maksukoormuse kandjad on inimesed, kes maksavad seda ise oma tuludelt või omandilt või kaudselt ostetud toodete hinnakomponendina. Erisused tekivad siiski inimese residentsusest: kui ta sõidab välismaale ja tarbib seal kaupu ja teenuseid, siis osutub ta selle käigus ka antud riigi maksumaksjaks, samuti osaleb inimene teise riigi maksukoormuse kandjaks, kui tal on vara teises riigis ning ta peab sellelt saadud tulult või omandiõiguselt tasuma makse selle riigi eelarvesse. </p><p>Vaidlusi tekitab ka see, kes kannab näiteks sotsiaalmaksust tekkivat maksukoormust. Kuna maksu tasub tööandja töötasu kogusummalt, siis võib väita, et seda kannab tööandja täiendava kulu vormis. Samas kui tööandja vahetaks töölise robotiga või laseks tööd teha välismaalasel kaugtöö vormis, siis ta ei peaks enam sotsiaalmaksu tasuma – seega ei ole see tema kulu. Arvestades, et sotsiaalmaks on osa töötasust (maksukiil), mis vähendab kaupu tootvale palgatöölisele laekuvat tulu, kuid mitte samasugust kaupa müüvale eraettevõtjale (FIE) laekuvat tulu, tuleks maksukoormuse kandjaks pidada hoopiski töövõtjat. Kui aga arvestada, et FIE maksab oma sotsiaalmaksu ise talle laekunud müügituludest ning tegelikult on see hoopiski tasu kindlustusteenuse eest, siis ei saa seda pidada üldse maksukuluks ega arvestada osana maksukoormusest. Olukorda ei muuda ka see, kumma osapoole maksukohustus see on või millises proportsioonis see maksukohustus nende vahel on jaotatud.  </p><p>Riigi üldine maksukoormus on seda väiksem, mida vähem valitsus sekkub turumajanduslikesse protsessidesse ning ei paku tasuta või doteeritud avalikke teenuseid nagu: põhi- ja üldharidus, kutseõpe, infrastruktuuri rajatiste (teed jms) teenused jne. Sel juhul on inimeste töötasu suurem, kuid kuna nad tasuvad nendesamade teenuste eest ise oma netotuludest, siis lõppkokkuvõttes jääb neile igapäevaseks tarbimiseks umbes sama palju kätte. Mõnes riigis on vastavad kulud määratud ettevõtete kantavaks, kuid sel juhul suudavad seda kohustust kanda vaid suurettevõtted, kelle töötajate töötasud vastaval määral ka vähenevad. </p> <div class="mw-heading mw-heading2"><h2 id="Vaata_ka">Vaata ka</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Maksukoormus&veaction=edit&section=3" title="Muuda alaosa "Vaata ka"" class="mw-editsection-visualeditor"><span>muuda</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Maksukoormus&action=edit&section=3" title="Muuda alaosa "Vaata ka" lähteteksti"><span>muuda lähteteksti</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Aktsiis" title="Aktsiis">Aktsiisimaks</a></li> <li><a href="/wiki/Eesti_maksus%C3%BCsteem" title="Eesti maksusüsteem">Eesti maksusüsteem</a></li> <li><a href="/wiki/Maksud" title="Maksud">Maksud</a></li> <li><a href="/wiki/Maksupettus" title="Maksupettus">Maksupettus</a></li> <li><a href="/wiki/Maksude_osakaal_SKPs" title="Maksude osakaal SKPs">Maksude osakaal SKPs</a></li> <li><a href="/wiki/Maksu-_ja_Tolliamet" title="Maksu- ja Tolliamet">Maksu- ja Tolliamet</a></li> <li><a href="/wiki/Maksukiil" title="Maksukiil">Maksukiil</a></li> <li><a href="/wiki/Maksupoliitika" title="Maksupoliitika">Maksupoliitika</a></li> <li><a href="/wiki/Maksumaksja_s%C3%B5ber" title="Maksumaksja sõber">Maksumaksja sõber</a></li> <li><a href="/wiki/Maksumaksja_vaenlane" title="Maksumaksja vaenlane">Maksumaksja vaenlane</a></li> <li><a href="/wiki/Maksum%C3%A4%C3%A4r" title="Maksumäär">Maksumäär</a></li> <li><a href="/wiki/Maksupettus" title="Maksupettus">Maksupettus</a></li> <li><a href="/wiki/Maksus%C3%BCsteemid" title="Maksusüsteemid">Maksusüsteemid</a></li> <li><a href="/wiki/Negatiivne_tulumaks" title="Negatiivne tulumaks">Negatiivne tulumaks</a></li> <li><a href="/wiki/Omandimaks" title="Omandimaks">Omandimaks</a></li> <li><a href="/wiki/Rikkusemaks" title="Rikkusemaks">Rikkusemaks</a></li> <li><a href="/wiki/Sotsiaalmaks" title="Sotsiaalmaks">Sotsiaalmaks</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Viited">Viited</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Maksukoormus&veaction=edit&section=4" title="Muuda alaosa "Viited"" class="mw-editsection-visualeditor"><span>muuda</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Maksukoormus&action=edit&section=4" title="Muuda alaosa "Viited" lähteteksti"><span>muuda lähteteksti</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="reflist" style="list-style-type: decimal;"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://ec.europa.eu/eurostat/statistics-explained/images/9/91/Total_tax_revenue_by_Member_States_and_EFTA_countries%2C_2017_and_2018%2C_%25_of_GDP.png">Eurostat. Tax Revenue Statistics</a></span> </li> </ol></div></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Pärit leheküljelt "<a dir="ltr" href="https://et.wikipedia.org/w/index.php?title=Maksukoormus&oldid=6355410">https://et.wikipedia.org/w/index.php?title=Maksukoormus&oldid=6355410</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Eri:Kategooriad" title="Eri:Kategooriad">Kategooria</a>: <ul><li><a href="/wiki/Kategooria:Maksud" title="Kategooria:Maksud">Maksud</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Peidetud kategooria: <ul><li><a href="/wiki/Kategooria:Ebapiisavalt_viidatud_artiklid" title="Kategooria:Ebapiisavalt viidatud artiklid">Ebapiisavalt viidatud artiklid</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Selle lehekülje viimane muutmine: 18:06, 24. märts 2023.</li> <li id="footer-info-copyright">Tekst on kasutatav vastavalt Creative Commonsi litsentsile "<a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/deed.et">Autorile viitamine + jagamine samadel tingimustel</a>"; sellele võivad lisanduda täiendavad tingimused. 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