Equality is a fundamental principle of taxation. Taxation must be carried out in such a way that the tax burden is imposed equally on all taxation subjects. The progressive tax, which imposes a higher rate of taxation upon individuals with large incomes than on those with small incomes, is an attempt to achieve this objective. The basic idea behind inheritance- and gift tax is that a person transfers property to another person while receiving nothing, or less than full value,

According to Statistics Finland a cohabiting couple means: "A cohabiting couple is defined as two spouseless adults of different sex aged 18 and over and occupying the same dwelling on a permanent basis, provided their age difference is less than 16 years and they are not siblings. In case the couple has a common child these specifications do not apply. Same-sex persons living together are not inferred as cohabiting couples. Only registered partnerships are recorded in the st

When parents divorce and decide not to parent together, an arrangement has to be made when it comes to the their mutual children regarding questions like who has custody, with whom the child will live and how much childcare is to be paid. In Finland most parents co-operate with the Child Welfare Officers in order to set up agreement covering these issues - without involvement from the courts. If the parents' relationship is strained and the level of flexibility is miniscule -