文章基本信息

标题：TAXATION IN GERMANY
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作者：Paiusan, Robert ; Dinca, Violeta ; Panea, Ionut 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：12(541)(supplement)
期号：12(541)(supplement)
页码：66-69
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The paper presents the characteristics of the main taxes in Germany, starting both from the German legislation in the matter, as well from recent scientific papers based on this topic. The spotlight is given to the income tax and in that matter, to the salary tax, which shows interesting particularities in comparison with other countries. It is also presented the professional tax, functioning in Germany since the Middle Ages. Special references have to be made also to the solidarity tax and the fiscal regime of donations and inheritances.
关键词：the income tax; the value added tax (V.A.T.); the professional tax; the salary tax; the revenue tax.