German Profit Taxes. Christoph Freichel

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      Figure 7: Classification of the taxes according to the tax sovereignty

       Note

      The personal income tax and the corporate income tax are community taxes.

      The land tax and the trade tax are communal taxes.

      Summary

      The expenses of the state are predominantly financed by levying taxes.

      The legal definition of tax is contained in Sec. 3 (1) of the Fiscal Code of Germany (AO).

      Different disciplines of science have taxes as object of knowledge.

      Tax types:

      •Impersonal and personal taxes

      •Direct and indirect taxes

      •Classification according to economic factors

      •Classification according to the regional authorities entitled to the revenue

      Taxation terminology:

      •Taxpayer and/or taxable subject

      •Subject to taxation and/or taxable object

      •Tax base

      •Tax threshold/tax allowance/deductible amount

      •Tax rate/tax scale

      Questions

      1.Which disciplines of science deal with taxes?

      2.What types of income does the state receive?

      3.What kinds of levies can be distinguished?

      4.What is a tax allowance, what is a tax threshold and what is a deductible amount? What is the difference between the three?

      5.What is the difference between the marginal tax rate, average tax rate and differential tax rate?

      6.What taxes are levied solely by the federal governments, by the federal states or by the municipalities? What taxes are levied in the combined system?

      Literature

      Dietrich Grashoff, Florian Kleinmanns, Aktuelles Steuerrecht 2017 (Current tax law 2017), Munich, 13^th ed. 2017, pp. 7-16.

      Wolfgang Jakob, Einkommensteuer (Personal income tax), Munich, 4^th ed. 2008, p. 24.

      Dieter Schneeloch, Stephan Meyering, Guido Patek, Betriebswirtschaftliche Steuerlehre, Bd. 1: Grundlagen der Besteuerung, Ertragsteuern (Business taxation, Vol. 1: Principles of taxation, profit taxes), Munich, 7^th ed. 2016, pp. 1-42.

      Klaus Tipke, Joachim Lang, Steuerrecht (Tax law), Cologne, 22^nd ed. 2015, pp. 1-72, 185-194, 252.