As a rule, the tax authorities don't care about the law, in the rare event they even know it. Not only that, but it is clear from the way they act that they consider every penny to be their money, and may only be retained by the taxpayer at their discretion. It even happens that they make up arguments that are blatantly false and without any legal ground whatsoever in order to levy more taxes and impose various other sanctions. When the taxpayers challenge their outrageous claims, they simply ignore the challenges and press on as if nothing has happened — even though the constitution mandates that all decisions and rulings made by a government agency must be based on law and thoroughly explained.Hey! I just looked at his blog (linked on his name). Stef's going to interview him. Cool!
This doesn't seem to apply to the tax authorities though, and neither do other legal principles. In all other matters, you are innocent until proven guilty, but if the taxman charges you with something, it is you who has to prove your innocence. If you fail, you're guilty, and it is the tax authorities who decide whether you fail.
This type of behavior is certainly familiar to the American public, as the IRS has subjected them to all kinds of violations. However, these violations, taking place no less regularly in Finland than in the United States, fly in the face of the aura of utopia that seems to surround the social-democratic welfare states of Northern Europe.
The statists may be very comfortable with high taxes, but even they tend to become squeamish when they hear of the havoc wrought upon private individuals and their families by the tax authorities. And it is of course the private individuals and small businessmen who suffer the most aggression, because they seldom have the knowledge or the resources to defend themselves. Billionaires and big corporations at least have a fighting chance; the little guys don't. So much for the compassionate society.
Most of the article is, in fact, about the bankruptcy of the welfare state in Finnland. The tax bureaucracy is part of it. Grussner, btw, is a tax lawyer there.