Minor tax
As Bagatellsteuer be tax types referred, the revenue relative to the total tax revenue of the relevant authority (federal, state and local) is low. Up to what percentage of the total tax revenue a tax is to be assessed as a minor tax cannot be scientifically derived. The Scientific Advisory Board at the Federal Ministry of Finance draws the limit at 0.1%, the German Taxpayer Institute at 0.2% of total tax revenue.
Germany
Tax sovereignty of the federal government
Most of the minor taxes at the federal level have since been abolished for reasons of tax simplification:
- Acetic acid tax (1980)
- Beverage tax (2010)
- Lamp tax (1993)
- Salt tax (1993)
- Playing card tax (1939)
- Tea tax (1950–1993)
- Sugar Tax (1992)
- Ignition Tax (1981)
Will continue to bring the coffee tax , the aviation tax , the sparkling wine tax , the intermediate product control and alcopops Expensive .
Tax sovereignty of the states and municipalities
The minor taxes levied by the federal states are the beer tax , the fire protection tax and the casino tax .
Due to their tax determination law for local consumption and expense taxes, many municipalities levy different minor taxes, which, for example, make up around 2% of municipal tax revenue in Baden-Württemberg.
Examples of municipal minor taxes:
- Beverage tax
- Dog tax , 335 million in 2016
- Hunting tax and fishing tax , 9.4 million in 2016. Not levied in Bavaria, Berlin, Hamburg, Bremen, Thuringia, Saxony-Anhalt, Mecklenburg-Western Pomerania, Saxony and North Rhine-Westphalia.
- Entertainment tax , 984 million in 2016. Not levied in Bavaria .
- Second home tax , 135 million in 2016
- Licensing tax , 396 thousand in 2016
Austria
In Austria, the taxes levied by individual countries are considered to be minor taxes due to their low income. There are political concepts for strengthening the tax autonomy of the federal states and municipalities.
See also
Web links
- Hanno Beck , Aloys Prinz: A general communal apartment tax as an alternative to communal minor taxes Wirtschaftsdienst 2011, pp. 339–346
Individual evidence
- ↑ Carsten Weerth: Bagatellsteuern Gabler Wirtschaftslexikon , accessed on December 20, 2017
- ↑ Damian Fichte: Building blocks for a reform of the tax system: The DSi manual taxes German Taxpayers Institute of the Federation of Taxpayers eV, 2013, p. 311
- ↑ Carsten Weerth: Acetic Acid Tax Gabler Wirtschaftslexikon , accessed on December 20, 2017
- ^ Franz Braun: The playing card factory B. Dondorf. Cologne 1991, p. 20
- ↑ cf. Damian Fichte's table: Building blocks for a reform of the tax system: The DSi manual for taxes German Taxpayers Institute of the Federation of Taxpayers eV, 2013, p. 312
- ↑ cf. Damian Fichte's table: Building blocks for a reform of the tax system: The DSi manual for taxes German Taxpayers Institute of the Federation of Taxpayers eV, 2013, p. 312
- ↑ Hans-Günter Henneke : Possibilities and limits of municipal tax autonomy (tax determination and levy rates, local consumption and expense taxes) in: Joachim Wieland (Ed.): Municipal taxes and levies , publications of the DStJG Volume 35, 2012, p. 117 -157
- ↑ Hannelore Crolly, Kristian Frigelj, Peter Issig: The bizarre taxes of the clammy municipalities Die Welt , December 20, 2012
- ^ Rainer Nahrendorf: A golden hamster tax? The European , January 24, 2014
- ^ The municipalities and their income Baden-Württemberg Ministry of Finance and Economics 2015, p. 13
- ↑ Johannes Huber: Austria's largest minor tax brings 30,000 euros April 10, 2015
- ↑ Tax sovereignty at state and municipal level. Final report. On behalf of the Federal Ministry of Finance , 2015
