The Finnish legal system, including tax law, follows along the lines of legislation in the other Nordic countries. The overall level of taxation in Finland is clearly above the average for the OECD countries, but the common business environment is rather stable and competitive, and it should be noted that the corporate income tax rate decreased for the tax year 2014. This enables a base for creative and innovative entrepreneurship in Finland.
Several famous Finnish movie directors, actors, and producers inspire new persons and companies to operate in Finland. However, film production itself has very little impact on the Finnish economy. Average production budgets are small, being approximately EUR 1–2 million per production. The Finnish Film Foundation has a significant role in film financing even if amounts of public financing are still less than in the other Nordic countries.
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