The tax system of Germany. Principles and main types of payments
In each country there are specialprinciples of taxation, which are based on certain rules. The tax system of Germany in this respect, in the opinion of some experts, is the most reasonable and "humane".
I would like to note that in this text there will beoutlined only the basic principles of the tax system, as well as the main types of taxes. Formulas for calculation and complex coefficients are subject to more extensive research. Our goal is to get a general idea.
The modern tax system of Germany was bornafter World War II in the territory of Germany and now exists almost unchanged, with the exception of a number of amendments that were made to it in accordance with the requirements of existing reality.
As can be read in most sources,the foundations of the system were laid by the end of the 1940s by Ludwig Erhard. It was he who voiced the basic principles that should guide (and guided) the German tax system. If we do not delve into economic and other specific terms, they are the following:
- Any tax in Germany, like funds,necessary for its collection, should be an amount, the amount of which is minimized. The amount of tax, in this case, should correspond to the value of services rendered by the state to its citizen.
- Taxes should aim at a proportionate distribution of profits, can not hinder healthy competition.
- The system of levying taxes should exclude double taxation and correspond to the structural policy.
- Taxation must take into account the interests of the private life of citizens.
What taxes are there?
Germany in the field of taxation is focused on a number of deductions, which can be divided:
- In the direction - federal, municipal, land and collective taxes. A separate place in this category is church tax.
- Taxes on property - with income (income on wages and capital turnover), corporate, fishing and church, as well as a joint mark-up.
- Taxes from property - actually on property, on land, on inheritance, trade and church.
- Commodity tax deductions - turnover tax, car, fire protection, land purchase, gambling houses and other entertainment facilities, lotteries and races, for insurance.
- Customs duties and fees on consumer goods - for the import and export of goods, a range of alcoholic beverages, semi-finished products, mineral oils, coffee.
The tax system of Germany taxesin almost all sectors of their lives. As the data of various analytical agencies show, the share of tax revenues in this country varies within the range of 80-89% (the figures are ambiguous, in view of the different methods of estimating the parameters). To say that this system is impeccable or, on the contrary, has a number of shortcomings, only residents of the state and people who are qualified specialists in this field are entitled. In this text - only a brief description of a small part of Germany's financial system.