Expense tax

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Controlling expenses are (similar to excise and traffic control ) controlling that the use of disposable income tie. This distinguishes them from taxes that are based on the inflow of assets ( income tax or income tax ) and those that are based on the asset portfolio ( wealth tax ). In contrast to consumption taxes, which impose a tax on the consumption or use of certain goods, expense taxes are linked to the possession or holding of goods or a certain behavior.

Justification of expense taxes

While taxes on income are based on the performance principle, the performance principle is not automatically fulfilled in the case of consumption and expense taxes. Excise and expense taxes are measured against the economic performance expressed for personal living needs. Because of the difficulty of determining the individual's economic performance, the expense taxes are based on consumption (expense) as an externally recognizable condition (BVerfGE 65, 325, 346 f.). It is not necessary to satisfy an upscale need. Expense taxes are not to be equated with luxury taxes .

Typical expense taxes are:

Situation in individual countries

Germany

Local excise and expense taxes

In Germany, expense taxes can only be levied by the municipalities - provided that the local point of contact for the collection of the tax is in the municipality. The Basic Law speaks of the consumption and expense taxes to which the municipalities are entitled ( Article 106 (6) of the Basic Law).

Example: A second home tax may only be levied by the municipality in whose municipality the second home is located.

Austria

The federal state of Carinthia (Austria) levies z. B. according to the law v. November 5, 1992 a state tax on the use of motor boats on the Carinthian waters (Kärntner Motorbootabgabegesetz, 1992 - K-MBAG). The fee is 1.20 euros per kilowatt of drive power.

Individual evidence

  1. P. Albrecht, Manfred Rose: Consumer-oriented reorganization of the tax system, 1991, ISBN 354053458X , page 357, online