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Concepts and definitions

Central government expenditure

Central government expenditure refers to central government budget expenditure as reported in the final central government accounts. The appropriations transferred to the next year are included according to their actual use during the year in question. Central government expenditure does not include unincorporated state enterprises or extra-budgetary funds belonging to the state sector, but it does include transfers into them.

Central government tax revenue

Central government tax revenue refers to the accruals-based tax revenue presented in the final central government accounts.

The tax is calculated according to the national accounts accounting practice, and it is divided into five groups: income and property tax, tax levied on turnover, excise duty, other taxes and other tax-like revenue.

Population

In regional accounts population refers to mean population, which is the average of the population in two consecutive years.

Data on the permanent population living in a municipality at the end of the year (31.12.) is collected from the Population Information System of the Population Register Centre. Population refers to the permanent population of the municipality. The persons who had a permanent residence in Finland at the end of the year according to the Population Information System belong to the population regardless of nationality. The same applies to Finnish nationals, who are temporarily resident abroad.

Region

The concept of a region is based on the division into municipalities as used in the latest statistical year and the regional aggregates and possibly also major regions formed of the municipalities. In addition the regional accounts contain extraregio territories that do not belong to municipalities. A not elsewhere classified region exists for the items of expenditure that cannot be divided by region.

The regional classification corresponds to the uniform NUTS level 3 breakdown of the European Union territory. As from 2004, the region of Uusimaa is, at least in the expenditure tables, divided further into the capital region (Helsinki, Espoo, Kauniainen and Vantaa) and the rest of Uusimaa.