For most Finns (bar the self-employed, business owners, and the very rich) filing taxes is like 15 minutes per year when you want to add some deductions the tax man wouldn't already know about.
It's literally 0 minutes, if you don't have deductions.
I find that those companies that add issues and support requests _ought_ to have the decency to also donate to him.
But, I guess, companies don't have any decency to donate unrequested, so maybe he should put up some sort of notice to request payment for any work they request from him. Oh, wait...
When the glass is at 50% capacity, one is making an observation of the state of affairs.
When one says that it is "half full" or "half empty" one is already making it into a statement of belief or opinion that reflects one's inner workings and beliefs.
Whether the glass is half full or half empty is not a fact, it's an opinion. The glass being, say, 45.67% from full capacity is a fact. The glass being emptied right now at 55 millilitres per second or being filled at 45 millilitres per second is a fact.
It might be a fact that two people can have greatly different kinds of opinions from the same facts, but they both still deserve to know the facts.
Whether you consider the glass to be half full or half empty is not a fact. It's an opinion.
Assuming you can keep your customer queue sufficient at all times, and that your clients can come when you are open.
Most likely this means a location that already has a high throughput of potential customers and that also most likely means a place that has high rents.
Sure, if you already have a place, like an extra room in your house, and you manage to establish yourself on the area. But even then you might find out that your first client wants to come in at 7 or 8 am, to get ready for whatever work thing they have that day, and the last client wants to come in at 8 pm, because they can’t earlier.
You don’t get a tax refund, but your taxable income is reduced by the expense amount, so you you’re still paying for the 100% - (your marginal tax rate)% of the items, and hence paying yourself for items that your employer would have provided for your work use for free if you would work in an office instead.
I do feel too that the employer should provide the equipment and working environment.