et

maksusoodustus

1 substantive

EKI Combined Dictionary 2026

Last modified 19.06.2025

Meanings

teatud isikute rühmale, ettevõttele vm kehtestatud madalam maksumäär (või maksuvabastus)
Usage examples
  • Majandust ja sotsiaalelu saab turgutada maksusoodustuste ja muude hüvede kaudu.
  • Heitmevabadele autodele kehtivad Norras maksusoodustused.

Terminological databases

EKI terminibaas Esterm

ID 684113 Last modified 16.04.2024
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Domain tax law; fiscal lawtaxation
  • kogusumma, mille võrra vähendatakse maksustatavat tulu mingi tuluartikli maksusoodustuse tõttu
  • government taxing policy intended to encourage a particular activity
maksusoodustus
Usage examples
  • Väliskapitaliga ettevõte maksustatakse Eesti Vabariigi normatiivaktidega kehtestatud korras, rakendades maksusoodustusi.
tax incentive preferred
Usage examples
  • The associated countries have not yet fully resolved the intricate problem of adjusting their alignment programmes to the need to consolidate economic reforms. The difficulty which the CEECs face can be illustrated by a few examples: ... - in the area of taxation, the pace of tax harmonization will have to be related to the development of the different tax bases and may have to take into account the need for temporary tax incentives to correct inherited allocative distortions ...
  • In response to the GOK's claims, it is considered that, when lodging a complaint, complainants cannot be expected to have knowledge of every last detail of alleged subsidy programmes in a third country. In this case, the complainant made a large number of allegations of tax subsidies granted under the TERCL.
  • A number of commentators referred to fiscal measures (in particular "tax shelters") that were being used to finance non-European production.
tax subsidy
tax shelter

EKI terminibaas Esterm

ID 709466 Last modified 30.12.2004
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Domain EconomicsFinancial Affairs - Taxation & Customs
  • fiscal - of or related to public money, taxes, debts
fiskaalstiimul preferred
maksusoodustus
fiscal incentive
Usage examples
  • A subsidy shall be deemed to exist if: ... there is a financial contribution by a government in the country of origin or export, that is to say, where: ... government revenue that is otherwise due is forgone or not collected (for example, fiscal incentives such as tax credits) ...
verokannustin

Eesti-vene-eesti õigusterminoloogiabaas

ID 488718 Last modified 06.01.2022
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Koolisõnastikud 2005–2010

ID 603362 Last modified 26.04.2021
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Domain social sciences
  • madalama maksumäära kehtestamine või maksuvabastus tootjate või tarbijate majandusliku käitumise mõjutamiseks

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 738454 Last modified 12.09.2024
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  • (11) Maksusoodustus on maksuvabastus, maksumäära vähendamine ja õigus maksukohustuse vähendamisele või maksutagastusele. Maksusoodustusena ei käsitata õigust võtta arvesse välismaal kinnipeetud tulumaksu.
  • defineeritakse kõikide Eesti õigusaktide ulatuses
  • (11) Tax relief means a tax exemption, reduction in the tax rate and right to reduction in tax liability or to tax refund. The right to include the income tax withheld in a foreign state is not treated as tax relief.
  • defined within the scope of all Estonian legal instruments
maksusoodustus
tax relief

Word forms

Inflection Type 11

maksusoodustus maksusoodustused
maksusoodustuse maksusoodustuste
maksusoodustust maksusoodustusi

Etymology not available

Related words

Phrases and phrasal verbs not available

Compounds with search word as second component not available

Compounds with search word as first component not available

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