Features of the German taxation system

Robert Păiuşan
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Robert Păiuşan: Bucharest University of Economic Studies, Romania

Theoretical and Applied Economics, 2015, vol. XXII, issue Special(II), 163-166

Abstract: The taxation system in Germany has a long tradition and many particularities for various reasons. The paper addresses the features of three taxes: business tax (Gewerbesteuer), solidarity surcharge (Solidaritätszuschlag) and church tax (Kirchensteuer).

Keywords: business tax; solidarity surcharge; church tax; tariff area; Zerlegung. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:163-166

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