Finland has a tax of 22.8%...
Income tax may be up to 35%...
Their public education programs are excellent, thanks to the high taxes. So there are some cons and pros to the high taxes.
Foreign visitors may get a tax refund for all purchases one makes in Finland. "VAT", Value-Added Taxes, are permissible for those purchases that are over 40euros and up to 16% of Finnish tax are reimbursed. (
Source)
It has been stated that "
Scandinavian countries pay highest income tax".