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Taxation In Germany

Author

Listed:
  • Robert Păiuşan

    (Bucharest Academy of Economic Studies)

  • Violeta Mihaela Dincă

    (Bucharest Academy of Economic Studies)

  • Valentin Ionuţ Panea

    (Bucharest Academy of Economic Studies)

Abstract

The paper presents the characteristics of the main taxes in Germany, starting both from the German legislation in the matter, as well from recent scientific papers based on this topic. The spotlight is given to the income tax and in that matter, to the salary tax, which shows interesting particularities in comparison with other countries. It is also presented the professional tax, functioning in Germany since the Middle Ages. Special references have to be made also to the solidarity tax and the fiscal regime of donations and inheritances.

Suggested Citation

  • Robert Păiuşan & Violeta Mihaela Dincă & Valentin Ionuţ Panea, 2009. "Taxation In Germany," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(541)(s), pages 66-69, December.
  • Handle: RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:66-69
    as

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    File URL: http://www.ectap.ro/documente/suplimente/Finantele%20si%20stabilitatea%20economica_Finante_en2010.pdf
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