Each country has its own special principles of taxation that are basically rules.The tax system in Germany in this respect, according to some experts, is the most reasonable and "humanity."
It should be noted that in this text are only set out the basic principles of the tax system, as well as the main types of taxes.Formula and calculation of complex factors are subject to a large-scale study.Our goal - to get the general idea.
modern tax system originated in Germany after World War II on the territory of the Federal Republic of Germany, and there are now virtually unchanged, except for a number of amendments that have been made in it to meet the requirements of the existing reality.
As can be read in most sources, the foundations of the system were laid by the end of 40-ies of the last century, Ludwig Erhard.It was he who announced the basic principles that should guide (and guided), the tax system in Germany.If you do not go into the economic and other specific terms, they are as follows:
- Any tax in Germany, as well as the means necessary for its collection shall be the sum of the amount of which is minimized.The amount of tax, at the same time must comply with the value of the services rendered by the state to its citizens.
- Taxes should aim proportional distribution of profits, can not prevent fair competition.
- system of taxation should exclude double taxation and meet the structural policy.
- Taxation should take into account the interest of the private lives of citizens.
What are taxes
Germany in the field of taxation is focused on a number of charges that can be divided:
- Direction - federal, municipal, state and collective taxes.A special place in this category takes a church tax.
- Property taxes - on income (income for the salary and the turnover of capital), corporate, commercial and church, as well as the solidarity surcharge.
- Taxes on property - ownership of the property on the land, inheritance, commercial and church.
- Commodity-money tax deductions - VAT on car, fire protection, the purchase of land, with the gambling houses and other types of entertainment facilities, lotteries and horse racing, insurance.
- Customs duties and taxes on consumer goods - for import and export of goods, a number of alcoholic beverages, semi-finished products, mineral oils, coffee.
taxation system in Germany to tax its citizens in virtually all sectors of life.As the data in a variety of analytical agencies, the share of tax revenues in the country ranges from 80-89% (figures are mixed, due to different ways of estimating the parameters).To say that this system is flawless, or, on the contrary, has a number of shortcomings, is entitled only to residents of the state and the people who are skilled in this area.In this text - a short description of a small part of the financial system in Germany.
