Tax theory
Taxation refers to the economic analysis of taxes and their effects. This includes u. a. the optimal amount of taxes as well as the type of taxation (through quantity , value or flat-rate tax ) and also their effects, in particular tax evasion such as butter trips or evasive reactions such as the purchase of non-taxed items.
The father of German taxation is considered to be Kaspar Klock , who founded German taxation in Latin.
The scientific discipline of taxation includes business taxation , tax law and financial taxation. Business taxation has emerged as the youngest discipline within the framework of taxation.
literature
- Thomas Schmallowsky: Introduction to Business Taxation, Volume 1. Tectum Verlag, 2010, ISBN 978-3-8288-2255-9 .