Self-assessment
In Germany, self- assessment is the legally binding determination of the tax burden by the taxpayer . The submitted tax return is equivalent to a tax assessment, subject to review . As a rule, these are tax returns (with a list of the taxes to be assessed yourself). The tax authorities check the submitted tax returns in an automated process using risk management systems . Another possibility for verification is to have an external audit carried out by the tax authorities.
Situation in other countries
Self-assessment is common in the USA, Great Britain, Italy, Canada, Spain, Poland, the Czech Republic, Hungary and Ireland. Carsten Kühl , Finance Minister of Rhineland-Palatinate , explains: "It is remarkable that the American federal tax administration, with around 90 million income taxpayers, gets by with fewer staff than Germany with around 30 million taxpayers."
See also
literature
- Wolfgang Schön , Karin EM Beck: Future issues of German tax law. Springer 2009, ISBN 3-642-00257-9 .
Individual evidence
- ↑ FAZ of March 11, 2013: Self-assessment Will citizens have to calculate their own tax burden in the future?
