Читать книгу German Profit Taxes - Christoph Freichel - Страница 27

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?