TAXATION IN GERMANY

Robert Paiusan, Violeta Dinca () and Ionut Panea ()

Theoretical and Applied Economics, 2009, vol. 12(541)(supplement), issue 12(541)(supplement), 66-69

Abstract: The paper presents the characteristics of the main taxes in Germany, starting both from the German legislation in the matter, as well from recent scientific papers based on this topic. The spotlight is given to the income tax and in that matter, to the salary tax, which shows interesting particularities in comparison with other countries. It is also presented the professional tax, functioning in Germany since the Middle Ages. Special references have to be made also to the solidarity tax and the fiscal regime of donations and inheritances.

Keywords: the income tax; the value added tax (V.A.T.); the professional tax; the salary tax; the revenue tax. (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:66-69

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