Tax carrier
Tax payer (also called Zensit ) is the person who ultimately bears the tax , i.e. who actually bears it economically. This means that he suffers a loss of economic efficiency through taxation, i.e. H. taxation reduces his income.
The tax payer is not to be confused with the tax destinator , who, according to the will of the legislature , should bear the tax burden and also not with the taxpayer who pays the taxes to the tax office and the tax debtor who owes the tax to the tax office.
The tax incidence is the question of who ultimately pays the tax. It is a scientific analysis technique that determines the tax burden .
Web links
- http://www.docju.de/themen/steuern/subjekt.htm Basic tax terms
Individual evidence
- ^ Federal Agency for Civic Education: Taxpayers | bpb. Retrieved February 11, 2019 .