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Features of the German taxation system

Author

Listed:
  • Robert PĂIUŞAN

    (Bucharest University of Economic Studies, Romania)

Abstract

The taxation system in Germany has a long tradition and many particularities for various reasons. The paper addresses the features of three taxes: business tax (Gewerbesteuer), solidarity surcharge (Solidaritätszuschlag) and church tax (Kirchensteuer).

Suggested Citation

  • Robert PĂIUŞAN, 2015. "Features of the German taxation system," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special(I), pages 163-166.
    • Handle: RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:163-166
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