Taxpayer Remembrance Day

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The Taxpayer Remembrance Day ( Taxpayer Day ) is a symbolic remembrance day proclaimed by the Bund der Steuerpayers Deutschland (BdSt) . It is the day up to which - according to the association - the average taxpayer only worked for taxes and duties . The Tax Freedom Day , which otherwise corresponds to this day and is widespread in the Anglo-Saxon area, uses, unlike its German counterpart, as a basis for comparison instead of the national income, usually the larger and more comprehensive net national income and for this reason alone comes to significantly lower rates or due dates earlier in the year.

definition

The day of remembrance is intended to make the amount of the tax burden aware. According to the Federation of Taxpayers, every average taxpayer has theoretically only worked for taxes and social security contributions up to this point; only the part of the annual income after the day of remembrance remains for the taxpayer himself.

For example, the “economic income burden ratio” was 53.01 percent for 2007. The exact time of the 2007 taxpayer memorial day was therefore calculated to be July 13th. For 2008 the rate was 51.73 percent, the date of the taxpayer commemoration day was determined to be July 8th.

For Switzerland, July 2nd was declared Taxpayers Remembrance Day in 2015, in Austria it was celebrated on August 12th in 2014. In Germany, the taxpayer day moves from May to July of the respective year.

criticism

In contrast to the national accounts , the “economic income burden ratio” reported by the taxpayers' association does not refer to the gross domestic product , but to the significantly lower national income . However, it is mathematically incorrect to use national income as a reference value, because this does not contain the indirect taxes that are missing in the denominator, while they are included in the numerator. Taxes that are paid by the state itself (e.g. VAT on products purchased by state institutions) are also included in the invoice on Taxpayer Remembrance Day. Therefore, the ratio shown by the taxpayers' association is a fake rate and is considerably higher than the economic tax and contribution rate, which was 35.7% in Germany in 2006. The calculation also includes corporation tax and real estate transfer tax , i.e. items that hardly or rarely affect the average employee.

It is also criticized that the contributions of employees to the statutory pension, health, care and unemployment insurance are added to "the state" and that the employees would have to address the underlying risk themselves in the event of a hypothetical dissolution of these premium-collecting insurances. In addition, critical voices point out that the average taxpayer does not even exist. Because of the tax progression in the case of high incomes, the day falls on a later date than it should be set for most taxpayers, giving the impression of a very high tax burden. A comparison between different states does not take into account the fact that the tax-financed benefits for citizens differ greatly. Only the cost side is considered here, the benefit side is hidden. Above that, the concept focuses on net income , only shows the tax burden and neglect capital gains.

Taxpayer memorial days in Germany

  • 1960: June 1st
  • 1970: June 14th
  • 1980: June 9th
  • 1990: June 30
  • 1991: June 30th
  • 1997: June 6th
  • 1998: June 3
  • 1999: June 5th
  • 2000: June 3rd and July 24th
  • 2002: July 23
  • 2003: July 16
  • 2004: July 15th
  • 2005: July 7th
  • 2006: July 5th
  • 2007: July 13th
  • 2008: July 8th
  • 2009: July 14th
  • 2010: July 4th
  • 2011: July 6th
  • 2012: July 8th
  • 2013: July 8th
  • 2014: July 8th
  • 2015: July 11th
  • 2016: July 12th
  • 2017: July 19th
  • 2018: July 18th
  • 2019: July 15th
  • 2020: July 9th

In 2000, according to new calculations, the Association of Taxpayers announced its Taxpayers Remembrance Day twice.

See also

Web links

Individual evidence

  1. ↑ August 12 is Tax Freedom Day , Der Standard , August 12, 2014
  2. ↑ Stefan Bach : Our taxes. Who is paying? How much? For what? , Westend, Frankfurt / Main 2016. P. 147 f.
  3. ^ A b c Stefan Bach: Taxpayers: Greetings from the Tea Party. In: zeit.de . July 19, 2017. Retrieved July 20, 2017 .
  4. ↑ OECD Revenue Statistics 2007
  5. ↑ Association of Taxpayers is looking for a new course . Southwest Press. July 10, 2012. Retrieved May 21, 2013.
  6. ↑ The taxpayer: What remains for us citizens - The 2015 Taxpayers Remembrance Day was on July 11th, 07/08/2015, p. 180