Kari S. Tikka
Encyclopedia
Kari Sulo Tikka was a Finnish
legal scholar. He was Professor of Finance Law at the University of Helsinki
and one of Finland's leading experts on tax
ation.
Tikka was a member of several law preparation work groups, and had a central influence in the development of Finnish taxation law. Among his achievements are the system for refunding corporate tax
, which was later abandoned, as taxing Finnish and foreign dividend
s differently became contrary to the European Union
basic treaty.
Before his death, Tikka publicly announced his support for the flat tax
. He proposed that different taxation of capital income and work income widens the financial gap between corporate shareholders and regular workers.
Kari S. Tikka wrote several scientific article
s and book
s, among which are "Veropolitiikka" ("taxation policy") and "Yritysverotus I-II" ("corporate taxation I-II"), together with O. Nykänen. His PhD thesis "Veron minimoinnista" ("on the minimisation of tax") was at its time one of Finland's best selling PhD theses.
investigations revealed that he had been the victim of a homicide
. The night before his death, Tikka had left a gay
nightclub
called DTM on Iso-Roobertinkatu, Helsinki
, with two men of approximately 20 years of age.
The Helsinki police arrested two men suspected of the killing, a 19-old Russia
n Aleksandr Ionin and a 23-year-old Estonian
-born Mika-Martti Zukov, on May 29. According to the police the homicide had nothing to do with Tikka's profession. The motive was robbery
. In court Ionin and Zukov admitted that they had stolen 15 bottles of alcohol
, 49 packs of cigarette
s, a mobile phone
cover, a pocket knife
, one pair of binoculars
, a video camera
, and some cash.
The trial started on September 26, 2006, in Helsinki District Court. Prosecutor
Harri Ilander demanded a life imprisonment
for Ionin and Zukov for murder
and an aggravated mugging
. Ionin and Zukov pleaded guilty on charges of manslaughter
.
On October 10, 2006 district court sentenced Ionin and Zukov to 11 years in prison for manslaughter
and aggravated robbery
.
Prosecutor Ilander expressed his disappointment in the sentence, but made no decision on appealing against the verdict to the Court of appeal.
, Henri Matisse
and Marc Chagall
.
His sexuality was sort of a public secret in Helsinki, as he did not conceal his frequenting in gay nightclubs, but the subject never came up in press or interviews. After Tikka's death, his homosexuality was however mentioned in stories about him.
Finland
Finland , officially the Republic of Finland, is a Nordic country situated in the Fennoscandian region of Northern Europe. It is bordered by Sweden in the west, Norway in the north and Russia in the east, while Estonia lies to its south across the Gulf of Finland.Around 5.4 million people reside...
legal scholar. He was Professor of Finance Law at the University of Helsinki
University of Helsinki
The University of Helsinki is a university located in Helsinki, Finland since 1829, but was founded in the city of Turku in 1640 as The Royal Academy of Turku, at that time part of the Swedish Empire. It is the oldest and largest university in Finland with the widest range of disciplines available...
and one of Finland's leading experts on tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
ation.
Career
Kari S. Tikka had a long career in justice education and development of education, both in the undergraduate and postgraduate levels. He had also previously worked as chairman of the Finnish Lawyer Union.Tikka was a member of several law preparation work groups, and had a central influence in the development of Finnish taxation law. Among his achievements are the system for refunding corporate tax
Corporate tax
Many countries impose corporate tax or company tax on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the...
, which was later abandoned, as taxing Finnish and foreign dividend
Dividend
Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business , or it can be distributed to...
s differently became contrary to the European Union
European Union
The European Union is an economic and political union of 27 independent member states which are located primarily in Europe. The EU traces its origins from the European Coal and Steel Community and the European Economic Community , formed by six countries in 1958...
basic treaty.
Before his death, Tikka publicly announced his support for the flat tax
Flat tax
A flat tax is a tax system with a constant marginal tax rate. Typically the term flat tax is applied in the context of an individual or corporate income that will be taxed at one marginal rate...
. He proposed that different taxation of capital income and work income widens the financial gap between corporate shareholders and regular workers.
Kari S. Tikka wrote several scientific article
Article (publishing)
An article is a written work published in a print or electronic medium. It may be for the purpose of propagating the news, research results, academic analysis or debate.-News articles:...
s and book
Book
A book is a set or collection of written, printed, illustrated, or blank sheets, made of hot lava, paper, parchment, or other materials, usually fastened together to hinge at one side. A single sheet within a book is called a leaf or leaflet, and each side of a leaf is called a page...
s, among which are "Veropolitiikka" ("taxation policy") and "Yritysverotus I-II" ("corporate taxation I-II"), together with O. Nykänen. His PhD thesis "Veron minimoinnista" ("on the minimisation of tax") was at its time one of Finland's best selling PhD theses.
Death
Tikka was found dead in his apartment on 28 May 2006. He was 61 years old at the time. PolicePolice
The police is a personification of the state designated to put in practice the enforced law, protect property and reduce civil disorder in civilian matters. Their powers include the legitimized use of force...
investigations revealed that he had been the victim of a homicide
Homicide
Homicide refers to the act of a human killing another human. Murder, for example, is a type of homicide. It can also describe a person who has committed such an act, though this use is rare in modern English...
. The night before his death, Tikka had left a gay
Gay
Gay is a word that refers to a homosexual person, especially a homosexual male. For homosexual women the specific term is "lesbian"....
nightclub
Nightclub
A nightclub is an entertainment venue which usually operates late into the night...
called DTM on Iso-Roobertinkatu, Helsinki
Helsinki
Helsinki is the capital and largest city in Finland. It is in the region of Uusimaa, located in southern Finland, on the shore of the Gulf of Finland, an arm of the Baltic Sea. The population of the city of Helsinki is , making it by far the most populous municipality in Finland. Helsinki is...
, with two men of approximately 20 years of age.
The Helsinki police arrested two men suspected of the killing, a 19-old Russia
Russians
The Russian people are an East Slavic ethnic group native to Russia, speaking the Russian language and primarily living in Russia and neighboring countries....
n Aleksandr Ionin and a 23-year-old Estonian
Estonians
Estonians are a Finnic people closely related to the Finns and inhabiting, primarily, the country of Estonia. They speak a Finnic language known as Estonian...
-born Mika-Martti Zukov, on May 29. According to the police the homicide had nothing to do with Tikka's profession. The motive was robbery
Robbery
Robbery is the crime of taking or attempting to take something of value by force or threat of force or by putting the victim in fear. At common law, robbery is defined as taking the property of another, with the intent to permanently deprive the person of that property, by means of force or fear....
. In court Ionin and Zukov admitted that they had stolen 15 bottles of alcohol
Alcoholic beverage
An alcoholic beverage is a drink containing ethanol, commonly known as alcohol. Alcoholic beverages are divided into three general classes: beers, wines, and spirits. They are legally consumed in most countries, and over 100 countries have laws regulating their production, sale, and consumption...
, 49 packs of cigarette
Cigarette
A cigarette is a small roll of finely cut tobacco leaves wrapped in a cylinder of thin paper for smoking. The cigarette is ignited at one end and allowed to smoulder; its smoke is inhaled from the other end, which is held in or to the mouth and in some cases a cigarette holder may be used as well...
s, a mobile phone
Mobile phone
A mobile phone is a device which can make and receive telephone calls over a radio link whilst moving around a wide geographic area. It does so by connecting to a cellular network provided by a mobile network operator...
cover, a pocket knife
Pocket knife
A pocket knife is a folding knife with one or more blades that fit inside the handle that can still fit in a pocket. It is also known as a jackknife or jack-knife...
, one pair of binoculars
Binoculars
Binoculars, field glasses or binocular telescopes are a pair of identical or mirror-symmetrical telescopes mounted side-by-side and aligned to point accurately in the same direction, allowing the viewer to use both eyes when viewing distant objects...
, a video camera
Video camera
A video camera is a camera used for electronic motion picture acquisition, initially developed by the television industry but now common in other applications as well. The earliest video cameras were those of John Logie Baird, based on the electromechanical Nipkow disk and used by the BBC in...
, and some cash.
The trial started on September 26, 2006, in Helsinki District Court. Prosecutor
Prosecutor
The prosecutor is the chief legal representative of the prosecution in countries with either the common law adversarial system, or the civil law inquisitorial system...
Harri Ilander demanded a life imprisonment
Life imprisonment
Life imprisonment is a sentence of imprisonment for a serious crime under which the convicted person is to remain in jail for the rest of his or her life...
for Ionin and Zukov for murder
Murder
Murder is the unlawful killing, with malice aforethought, of another human being, and generally this state of mind distinguishes murder from other forms of unlawful homicide...
and an aggravated mugging
Robbery
Robbery is the crime of taking or attempting to take something of value by force or threat of force or by putting the victim in fear. At common law, robbery is defined as taking the property of another, with the intent to permanently deprive the person of that property, by means of force or fear....
. Ionin and Zukov pleaded guilty on charges of manslaughter
Manslaughter
Manslaughter is a legal term for the killing of a human being, in a manner considered by law as less culpable than murder. The distinction between murder and manslaughter is said to have first been made by the Ancient Athenian lawmaker Dracon in the 7th century BC.The law generally differentiates...
.
On October 10, 2006 district court sentenced Ionin and Zukov to 11 years in prison for manslaughter
Manslaughter
Manslaughter is a legal term for the killing of a human being, in a manner considered by law as less culpable than murder. The distinction between murder and manslaughter is said to have first been made by the Ancient Athenian lawmaker Dracon in the 7th century BC.The law generally differentiates...
and aggravated robbery
Robbery
Robbery is the crime of taking or attempting to take something of value by force or threat of force or by putting the victim in fear. At common law, robbery is defined as taking the property of another, with the intent to permanently deprive the person of that property, by means of force or fear....
.
Prosecutor Ilander expressed his disappointment in the sentence, but made no decision on appealing against the verdict to the Court of appeal.
Private life
In his private life, Tikka embraced art by collecting paintings and watching ballet and theatre. His collection included works by Pablo PicassoPablo Picasso
Pablo Diego José Francisco de Paula Juan Nepomuceno María de los Remedios Cipriano de la Santísima Trinidad Ruiz y Picasso known as Pablo Ruiz Picasso was a Spanish expatriate painter, sculptor, printmaker, ceramicist, and stage designer, one of the greatest and most influential artists of the...
, Henri Matisse
Henri Matisse
Henri Matisse was a French artist, known for his use of colour and his fluid and original draughtsmanship. He was a draughtsman, printmaker, and sculptor, but is known primarily as a painter...
and Marc Chagall
Marc Chagall
Marc Chagall Art critic Robert Hughes referred to Chagall as "the quintessential Jewish artist of the twentieth century."According to art historian Michael J...
.
His sexuality was sort of a public secret in Helsinki, as he did not conceal his frequenting in gay nightclubs, but the subject never came up in press or interviews. After Tikka's death, his homosexuality was however mentioned in stories about him.
External links
- Helsingin SanomatHelsingin SanomatHelsingin Sanomat is the largest subscription newspaper in Finland and the Nordic countries, owned by Sanoma. Except after certain holidays, it is published daily. In 2008, its daily circulation was 412,421 on weekdays and 468,505 on Sundays...
(:Kari S. Tikka killed - Helsingin SanomatHelsingin SanomatHelsingin Sanomat is the largest subscription newspaper in Finland and the Nordic countries, owned by Sanoma. Except after certain holidays, it is published daily. In 2008, its daily circulation was 412,421 on weekdays and 468,505 on Sundays...
:Eleven years' imprisonment for manslaughter of Prof. Tikka