Tax object

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The control object , and a control object , a control is in the tax law of the fact that triggers the tax.

Control objects are states or events .


Events: (value inflows or traffic processes)

Example : If a natural person ( taxpayer ) assets which interest yields, such interest set a value inflows ( income ) represents This income is tax object, and thus the interest rate must. Income be taxed.

Web links

  • Wolfgang Eggert: Tax Object. In: Gabler Wirtschaftslexikon. 19th February 2018.