Tax Law (Germany)

from Wikipedia, the free encyclopedia
Tax returns and applications

The tax law is the specialty of public law , that the imposition and collection of taxes controls. The tax assessment and collection procedure is largely determined by the tax code , which contains the essential provisions of tax procedural law, while substantive tax law, i.e. the specific provisions on the amount of tax liability, is anchored in numerous individual laws. In a broader sense, tax law also includes the legal norms that deal with tax administration and financial jurisdiction. Usually, however, the provisions that deal with tax legislation and the distribution of tax revenue (parts of the Basic Law and the Decomposition Act ) are not counted as part of the actual tax law . However, these legal norms are essential for understanding tax law.

The word “ tax ” comes from the Old High German stiura and means something like support, aid or just help. According to the legal definition in § 3 Tax Code (AO) , taxes are cash benefits that

  • do not constitute consideration for a special service and
  • by a public-law community ( federal , state , municipality )
  • to generate income
  • be imposed on all who are subject to the facts to which the law attaches the obligation to perform.

Import and export duties according to Article 4 No. 10 and 11 of the Customs Code ( customs duties ) and agricultural levies of the European Union also belong to the taxes.

historical development

For the development of the tax system up to the 19th century see tax .

(from 1871: follows at this point)

legislation

Public law burdens

Constitutional basis (tax sovereignty)

Main article: Financial constitutional law

The principles of German tax law are defined in the constitution as financial constitutional law. According to this, tax legislation sovereignty , tax revenue sovereignty and tax administration sovereignty are distributed according to different criteria to the federal, state and local governments.

Tax autonomy

Tax law is an independent area of ​​law. It includes all legal norms that regulate the tax system of the Federal Republic of Germany, in particular the relationship between the bearers of tax sovereignty and the taxpayers. Tax law facts and legal terms are defined independently. It is true that private and tax law are linked where tax law is not only linked to the given living conditions and thus also to their civil law order, but also determines the tax object in principle according to the legal forms of civil law. If a tax law standard is linked to a civil law structure, the interpretation of the tax law provision does not necessarily have to be based on the type of contract that corresponds to the designation chosen by the parties, nor is it necessarily influenced by the civil law qualification of the legal transaction.

There is also no presumption that the element of a tax law norm, borrowed from civil law, is to be interpreted in the sense of civil law understanding, because civil law and tax law are secondary, equal areas of law that assess the same facts from a different perspective and under different evaluation criteria. Although the parties can formulate a matter contractually, they cannot determine the tax consequences that the tax law attaches to the specified structure. In this respect, prior to the application of civil law applies, but no priority (so-called autonomy of tax law ).

Classification of tax law

Institute for Finance and Tax Law ( University of Osnabrück )

A distinction is made between general and special tax law.

General tax law includes the areas of law that are drawn around individual taxes as brackets (such as the tax code , valuation law , tax court order , tax administration law, etc.).

The special tax law is made up of the individual tax laws (e.g. income tax law , corporation tax law , sales tax law, etc.).

Principles of tax law

German tax law is shaped by the following principles based on the Basic Law:

Jurisprudence

According to Article 108 (6) of the Basic Law, financial jurisdiction is uniformly regulated by federal law. The following instances are set up with the tax court regulations :

The out-of-court remedy is to be distinguished from legal action. This objection procedure gives the taxpayer the opportunity to have a tax assessment fully checked again by the tax authorities themselves and thus have possible errors corrected in a free and speedy procedure.

Customs and tax administration

The administration of the taxes is, analogous to the tax revenue sovereignty and the federal structure of Germany, assigned to the following authorities ( Finanzverwaltungsgesetz ):

Federal level

Federal tax authorities - and thus responsible for the nationwide charges - are

Country level

State tax authorities - and thus responsible for state-specific taxes

Municipal level

The responsibilities regarding municipal taxes are local tax laws regulated and the individual municipal codes.

Tax types

Taxes can be differentiated in many ways, including: a. regarding

Tax types in Germany

Currently (as of January 14, 2010) there are the following types of tax in Germany with the corresponding tax revenue:

Tax type Elevation Revenue 2001
in billion euros 		Revenue in 2002
in billion euros 		Revenue in 2003
in billion euros 		Revenue 2004
in billion euros 		Revenue 2005
in billion euros 		Revenue 2006
in billion euros 		Revenue 2007
in billion euros 		Revenue in 2008
in billion euros 		Volume 2009
in billion euros
Total tax revenue
in Germany		 446.7 441.7 442.2 442.8 452.1 488.4 493.818 515.498 484.880
Community taxes 381,309 403.256 375,583
Wage tax and other income taxes directly 141.4 139.7 137.8 129.2 128.7 140.2 170.591 191.155 174.069
value added tax indirectly 138.9 138.2 137.0 137.4 139.7 146.7 169.636 175.989 176.991
Corporation tax directly −0.4 2.9 8.3 13.1 16.3 22.9 22,929 15.868 7.173
Withholding tax indirectly 9.0 8.5 7.6 6.8 7.0 7.6 11.178 13,459 12,442
Trade tax apportionment 6.975 6.784 4.908
Federal taxes 85.690 86,302 89.318
Energy tax indirectly 40.7 42.2 43.2 41.8 40.1 39.9 38.955 39.248 39.822
Tobacco tax indirectly 12.1 13.8 14.1 13.6 14.3 14.4 14.254 13,574 13,366
Liquor tax indirectly 2.1 2.1 2.2 2.2 2.1 2.2 1.959 2.126 2.101
Coffee tax indirectly 1.0 1.1 1.0 1.0 1.0 1.0 1.086 1.008 0.997
Insurance tax indirectly 7.4 8.3 8.9 8.8 8.8 8.8 10,331 10.478 10,548
Electricity tax indirectly 4.3 5.1 6.5 6.6 6.5 6.3 6.355 6.261 6.278
Motor vehicle tax (federal tax since July 2009) directly (19.4) (7.6) (7.3) (7.7) (8.7) (8.9) (8,898) (8,842) 3.803
Solidarity surcharge directly 11.1 10.4 10.3 10.1 10.3 11.3 12,349 13,146 11,927
Country taxes 22.836 21,937 16.375
Inheritance tax directly 3.0 3.0 3.4 4.3 4.1 3.8 4.203 4,771 4,550
Real estate transfer tax directly 4.9 4.8 4.8 4.6 4.8 6.2 6,952 5.728 4.857
Racing betting and lottery tax indirectly 1.9 1.8 1.9 1.9 1.8 1.8 1.702 1.536 1.511
Council taxes
Business tax directly 24.5 23.5 24.1 28.4 32.1 38.4 40,100 41,000
Property tax directly 9.1 9.3 9.7 9.9 10.2 10.4 10,700
other (with minor tax revenues)
Other; among others Sparkling wine tax , beer tax , alcopops Expensive , fire protection tax , dog license , hunting control , fisheries control , entertainment tax , beverage tax , liquor license tax , second home tax , wealth tax , intermediate product tax , horses control
Church tax Church taxes do not bring any government revenue only ev 4,586

Church tax

In Germany, the religious communities recognized as a corporation under public law are also entitled to levy a tax = church tax. Almost all churches make use of this, but have mostly commissioned the tax offices of the federal states with the survey.

Tax burden in Germany and internationally

see tax competition

Tax reform

Tax burden and tax revenue

Tax burden on labor and capital income of private households

in Germany on average, from 1991 old and new countries
year Wage tax burden on gross wages and salaries Contribution burden of gross wages and salaries Direct tax burden on profit and property income Social security burden on profit and property income
year in percent in percent in percent in percent
1960 6.3 9.4 20th 3.0
1970 11.8 10.7 16.1 2.9
1980 15.8 12.8 15.3 3.9
1990 16.2 14.2 9.8 3.0
1991 16.3 14.3 7.3 2.8
1992 17.2 14.5 6.9 2.9
1993 16.8 14.6 6.9 3.3
1994 17.2 15.4 6.1 3.3
1995 18.6 15.6 4.5 3.2
1996 19.3 15.9 3.7 3.6
1997 19.5 16.6 3.1 3.2
1998 19.5 16.6 4.1 3.1
1999 19.5 16.3 6.4 3.6
2000 19.3 16.0 7.9 3.5
2001 18.5 16.0 7.8 3.5
2002 18.7 16.0 6.9 3.6
2003 18.8 16.3 5.7 3.3
2004 17.7 16.4 Details not yet available Details not yet available

Source: Federal Statistical Office, WSI calculations

Cash tax revenue in the Federal Republic of 1991–2011

Source: Federal Ministry of Finance, Federal Statistical Office
year Total taxes
in billions of euros 		Gross domestic product
in billions of euros 		Tax rate
in% of GDP
1991 338.4 1534.6 22.1%
1995 416.3 1848.5 22.5%
2000 467.3 2047.5 22.8%
2001 446.2 2101.9 21.2%
2002 441.7 2132.2 20.7%
2003 442.2 2147.5 20.6%
2004 442.8 2195.7 20.2%
2005 452.1 2224.4 20.3%
2006 488.4 2313.9 21.1%
2007 538.2 2428.5 22.2%
2008 561.2 2473.8 22.7%
2009 524.0 2374.5 22.1%
2010 530.6 2496.2 21.3%
2011 573.4 2592.6 22.1%
2011 600.0

Political dispute over tax collection

Due to the financial impact on citizens, taxes and tax legislation are a constant political point of contention and criticism. For many years, the main points of criticism have been the complexity of tax law and the alleged circumvention options, which allow high-income earners in particular to evade the tax burden through alternative arrangements.

Purpose of tax collection

Taxes with a fiscal purpose : Taxes generate government revenue with which the government uses its expenditures, e.g. B. the creation, improvement and maintenance of the infrastructure is financed.

Control with steering purpose : Some taxes designed to influence specific behaviors. For example, you can try to curb smoking with a high tobacco tax or reduce pollutant emissions with an eco tax .

Taxes with redistributive purposes: Taxes can be used to achieve a politically desirable social redistribution of income .

criticism

The criticism essentially extends to the following points:

General criticisms

  • Taxes represent a forced levy. The donor can no longer influence the use of the funds.
  • Justice - (Who should pay how many taxes)
  • appropriateness
  • Effectiveness (in the case of taxes as a steering function - e.g. the eco tax)
  • Enforceability (against appropriate lobby )

Economic criticisms

As economic consequences would therefore taxes ...

  • generally lead to a deadweight loss (detailed description in the article)
  • Take incentives to do business (see Laffer curve )
  • finance inefficient state activities in addition to necessary and appropriate government activities
  • in the case of minor taxes do not generate any significant income for the state (tax collection and enforcement cause considerable costs)
  • Cause unemployment (a possible economic activity is hindered or even prevented by the tax burden because taxes make the price of the product too high for potential buyers )

Taxes are generally not neutral in terms of decisions. In Anglo-Saxon literature in particular, it is therefore often pointed out that taxes should be levied on those markets whose demand reacts inelastically to prices (see also price elasticity ).

Another question deals with the tax incidence . When the tax is introduced, it should be clarified who bears the actual burden of the tax. The tax debtor pays the levy in accordance with the statutory guideline (payment burden ). The tax carrier bears the burden of the delivery (payload). However, the tax payer is not to be equated with the tax payer, since the tax payer can pass the tax burden on to the tax payer when the tax is passed on. Whether this is successful depends on the type of market , the type of tax ( quantity tax , value tax ) and the price elasticity of supply and demand.

See also

Web links

Wiktionary: Tax  - explanations of meanings, word origins, synonyms, translations
Wikiquote: Taxes  - Quotes
Wikibooks: Treatment of free and open source software in German tax law  - learning and teaching materials

Individual evidence

  1. ↑ BVerfG, judgment of January 24, 1962 - 1 BvR 845/58 para. 26th
  2. ↑ cf. Roman Seer , in Tipke / Lang, Tax Law § 1 Rn. 31 ff .; Paul Kirchhof , StuW 1983, 173, 180; Klaus Tipke : Die Steuerrechtsordnung Volume I, p. 44 ff.
  3. ↑ cf. Werner Flume , in Festschrift for Rudolf Smend , 1952, pp. 62 ff., 68 ff.
  4. ↑ BVerfG, decision of December 27, 1991 - 2 BvR 72/90 para. 9
  5. ↑ Klaus-Dieter Drüen : General Tax Law 16th, revised edition 2017, p. 3
  6. ↑ bundesfinanzministerium.de ( Memento of the original dated February 7, 2010 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF) @1@ 2Template: Webachiv / IABot / www.bundesfinanzministerium.de
  7. ↑ bundesfinanzministerium.de ( Memento of the original dated February 7, 2010 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.bundesfinanzministerium.de
  8. ↑ bundesfinanzministerium.de ( Memento of the original of July 21, 2011 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.bundesfinanzministerium.de
  9. ↑ EKD statistics on church tax ( memento from August 25, 2014 in the web archive archive.today )