Käibemaksu laekumise dünaamika Eestis, Lätis ja Soomes perioodil 2022-2025
Laen...
Kuupäev
2026
Kättesaadavus
05.09.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Euroopa Liidus ja Eestis moodustavad maksud olulise osa riigi tuludest, mille hulka kuulub ka käibemaks. Käibemaks on üks tähtsamaid riigieelarve tuluallikaid. Bakalaureusetöö aktuaalsus tuleneb sellest, et aastatel 2022–2025 jõustusid mitmed käibemaksumäärade muudatused, mis mõjutavad nii tarbijate ostujõudu kui ka ettevõtete majandustegevust. Käibemaksumäära tõus suurendab kaupade ja teenuste lõpphindu, mis võib vähendada tarbimist ning mõjutada maksutulu laekumist. Samuti võivad maksumäärade muudatused muuta tarbijate ostukäitumist. Seetõttu on oluline uurida, kuidas käibemaksumäärade muutused mõjutavad riigi maksutulusid ja majanduskeskkonda tervikuna.
Bakalaureusetöö eesmärk on analüüsida käibemaksu laekumise dünaamikat Eestis, Lätis ja Soomes perioodil 2022–2025. Uurimuses kasutatakse Eesti, Läti ja Soome kvartalipõhiseid statistilisi andmeid käibemaksu laekumise kohta aastatel 2022–2025. Selgitavateks muutujateks on valitud sisemajanduse kogutoodang jooksevhindades, kodumajapidamiste lõpptarbimiskulud, harmoneeritud tarbijahinnaindeks (HICP), töötuse määr ning käibemaksumäär. Andmete analüüsimiseks kasutatakse kirjeldavat statistikat, korrelatsioonanalüüsi ja lineaarset regressioonanalüüsi nii riikide kaupa kui ka ühendatud paneelandmestiku põhjal.
Tulemused näitasid, et aastatel 2022–2025 kasvas käibemaksu laekumine Eestis, Lätis ja Soomes. Kõige suuremad laekumised olid Soomes, samas kui Eesti ja Läti näitajad olid madalamad ning omavahel suhteliselt sarnased. Analüüsi põhjal oli käibemaksu laekumine tugevalt seotud sisemajanduse koguprodukti ja kodumajapidamiste lõpptarbimiskulutustega. Eestis mõjutas laekumise kasvu ka käibemaksumäära tõus ning Eestis ja Lätis avaldas mõju hinnataseme suurenemine.
Bakalaureusetöö põhjal võib järeldada, et käibemaksu laekumine sõltub peamiselt majanduse ja tarbimise kasvust, kuid seda mõjutavad ka maksupoliitilised otsused ning majanduskeskkonna eripärad. Edaspidistes uuringutes võiks kasutada pikemat vaatlusperioodi ja keerukamaid regressioonimudeleid, et hinnata erinevate tegurite mõju täpsemalt.
In the European Union and Estonia, taxes make up a large share of government revenue, including value-added tax (VAT). VAT is one of the main sources of state budget revenue. The topic of this thesis is relevant because several changes in VAT rates came into force during the period 2022–2025, affecting both consumers’ purchasing power and business activity. An increase in the VAT rate affects the final prices of goods and services, which may reduce consumption and influence tax revenue collection. In addition, changes in tax rates may affect consumer purchasing behaviour. Therefore, it is important to analyse how changes in VAT rates affect government tax revenues and the broader economic environment. The aim of the thesis is to identify the dynamics of VAT revenue collection in Estonia, Latvia, and Finland during the period 2022–2025. The study uses quarterly statistical data on VAT revenue collection in Estonia, Latvia, and Finland for the period 2022–2025. The explanatory variables include gross domestic product at current prices, household final consumption expenditure, the harmonised index of consumer prices (HICP), the unemployment rate, and the VAT rate. Descriptive statistics, correlation analysis, and linear regression analysis are used to analyse the data both by country and on the basis of a combined panel dataset.The results showed that VAT revenue collection increased in Estonia, Latvia, and Finland during the period 2022–2025. The highest VAT revenues were recorded in Finland, while the figures for Estonia and Latvia were lower and relatively similar to each other. The analysis showed that VAT revenue collection was strongly related to gross domestic product and household final consumption expenditure. In Estonia, the increase in VAT revenue was also influenced by the rise in the VAT rate, while in Estonia and Latvia the increase in the price level also had an effect. The thesis concludes that VAT revenue collection mainly depends on economic growth and consumption growth, but it is also influenced by tax policy decisions and the specific characteristics of the economic environment. Future studies could use a longer observation period and more complex regression models to assess the impact of different factors more accurately.
In the European Union and Estonia, taxes make up a large share of government revenue, including value-added tax (VAT). VAT is one of the main sources of state budget revenue. The topic of this thesis is relevant because several changes in VAT rates came into force during the period 2022–2025, affecting both consumers’ purchasing power and business activity. An increase in the VAT rate affects the final prices of goods and services, which may reduce consumption and influence tax revenue collection. In addition, changes in tax rates may affect consumer purchasing behaviour. Therefore, it is important to analyse how changes in VAT rates affect government tax revenues and the broader economic environment. The aim of the thesis is to identify the dynamics of VAT revenue collection in Estonia, Latvia, and Finland during the period 2022–2025. The study uses quarterly statistical data on VAT revenue collection in Estonia, Latvia, and Finland for the period 2022–2025. The explanatory variables include gross domestic product at current prices, household final consumption expenditure, the harmonised index of consumer prices (HICP), the unemployment rate, and the VAT rate. Descriptive statistics, correlation analysis, and linear regression analysis are used to analyse the data both by country and on the basis of a combined panel dataset.The results showed that VAT revenue collection increased in Estonia, Latvia, and Finland during the period 2022–2025. The highest VAT revenues were recorded in Finland, while the figures for Estonia and Latvia were lower and relatively similar to each other. The analysis showed that VAT revenue collection was strongly related to gross domestic product and household final consumption expenditure. In Estonia, the increase in VAT revenue was also influenced by the rise in the VAT rate, while in Estonia and Latvia the increase in the price level also had an effect. The thesis concludes that VAT revenue collection mainly depends on economic growth and consumption growth, but it is also influenced by tax policy decisions and the specific characteristics of the economic environment. Future studies could use a longer observation period and more complex regression models to assess the impact of different factors more accurately.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, käibemaks, maksutulu dünaamika, maksupoliitika, laekumine