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Einkommensteuer

In: Photovoltaikanlagen im Steuerrecht

Author

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  • Jürgen Wittlinger

Abstract

Zusammenfassung Der Begriff ,,Einkommensteuer“ ist nahezu jedem Steuerzahler vertraut. Dieser Steuer unterliegen dem Grunde nach alle natürlichen Personen mit ihren einkommensteuerpflichtigen Einkünften. Bei der Bemessung der Einkommensteuer sind die Grundsätze einer verfassungskonformen Besteuerung zu beachten; dazu gehört vor allem eine Besteuerung nach der persönlichen Leistungsfähigkeit. Aus diesem auch als horizontale Steuergerechtigkeit bezeichneten Grundsatz resultiert, dass jeder Steuerzahler mit einemgleich hohen Einkommen dem Grunde nach dieselbe Steuerlast zu tragen hat.

Suggested Citation

  • Jürgen Wittlinger, 2012. "Einkommensteuer," Springer Books, in: Photovoltaikanlagen im Steuerrecht, edition 127, chapter 17, pages 123-154, Springer.
    • Handle: RePEc:spr:sprchp:978-3-8349-3741-4_17
    DOI: 10.1007/978-3-8349-3741-4_17
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