Читать книгу German Profit Taxes - Christoph Freichel - Страница 26

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