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Derginin Adı: International Journal Internauka
Cilt: 2017/13
Sayı: 13
Makale Başlık: EVALUATION OF TAX SYSTEM IN GERMANY
Makale Alternatif Dilde Başlık: Alternatif dilde başlık bulunmamaktadır. There is no article title in another language.)
Makale Eklenme Tarihi: 17.10.2017
Okunma Sayısı: 1
Makale Özeti: People in Germany are subject to different taxes, the most important of which are income tax and fund share. These taxes are settled by the Income Tax Act (Einkommensteuergesetz, EStG) and the Soliderity Swcherge Law (Solidaritätszuschlaggesetz, SolzG). If a person is engaged in a commercial activity at the same time, it is subject to commercial income tax. There is no local income tax. There is a limited and unlimited liability according to ESTG. Unlimited liability means the taxation of all income from the domestic and foreign taxpayer. Limited liability applies only to non-resident persons and includes taxation of income and assets only from Germany. Residents in Germany are responsible for income, transfer, inheritance, VAT and church taxation under certain conditions. People residing in Germany pay income tax on their income from domestic and foreign countries. However, it includes a mechanism aimed at preventing double taxation in the form of tax treaties with other countries and international agreements, exemption of income from abroad, or discounting of the tax paid abroad. The reduction of the tax paid abroad is limited to the tax payable if the same source is taxed in Germany. Non-residents can not benefit from the tax deduction if the corresponding income is not taxed in Germany and there is no international agreement in this regard.
Alternatif Dilde Özet: Alternatif dilde abstract bulunmamaktadır. (There is no abstract in another language.)

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