Umsatzsteuer

MARTIN ZAGLER

doi:10.1007/978-3-658-36042-9

Umsatzsteuer

Translated title of the contribution: [Machine translation] sales tax

MARTIN ZAGLER

Department of Economics and Business Studies

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

[Machine translation] Taxes on consumption are either considered single-phase taxes (such as sales, tax in the USA), or as all-phase taxes on added value, every single company in the economy., Companies are the tax subject; the consumer is regarded as the tax destination. Die, However, sales tax cannot usually be fully passed on to this, become., Sales tax is largely harmonized within the EU. However, individual member states can set up to four tax rates individually., The standard tax rate is 19% in Germany and 20% in Austria.

Translated title of the contribution	[Machine translation] sales tax
Original language	German
Title of host publication	Der öffentliche Sektor - Einführung in die Finanzwissenschaft
Publisher	Springer Gabler
Pages	323-334
Number of pages	12
ISBN (Print)	978-3-658-36041-2
DOIs	https://doi.org/10.1007/978-3-658-36042-9
Publication status	Published - 2022

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10.1007/978-3-658-36042-9

https://hdl.handle.net/11579/161342

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title = "Umsatzsteuer",

abstract = "[Machine translation] Taxes on consumption are either considered single-phase taxes (such as sales, tax in the USA), or as all-phase taxes on added value, every single company in the economy., Companies are the tax subject; the consumer is regarded as the tax destination. Die, However, sales tax cannot usually be fully passed on to this, become., Sales tax is largely harmonized within the EU. However, individual member states can set up to four tax rates individually., The standard tax rate is 19\% in Germany and 20\% in Austria.",

author = "MARTIN ZAGLER",

year = "2022",

doi = "10.1007/978-3-658-36042-9",

language = "Tedesco",

isbn = "978-3-658-36041-2",

pages = "323--334",

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address = "Germany",

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AU - ZAGLER, MARTIN

PY - 2022

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N2 - [Machine translation] Taxes on consumption are either considered single-phase taxes (such as sales, tax in the USA), or as all-phase taxes on added value, every single company in the economy., Companies are the tax subject; the consumer is regarded as the tax destination. Die, However, sales tax cannot usually be fully passed on to this, become., Sales tax is largely harmonized within the EU. However, individual member states can set up to four tax rates individually., The standard tax rate is 19% in Germany and 20% in Austria.

AB - [Machine translation] Taxes on consumption are either considered single-phase taxes (such as sales, tax in the USA), or as all-phase taxes on added value, every single company in the economy., Companies are the tax subject; the consumer is regarded as the tax destination. Die, However, sales tax cannot usually be fully passed on to this, become., Sales tax is largely harmonized within the EU. However, individual member states can set up to four tax rates individually., The standard tax rate is 19% in Germany and 20% in Austria.

UR - https://iris.uniupo.it/handle/11579/161342

U2 - 10.1007/978-3-658-36042-9

DO - 10.1007/978-3-658-36042-9

M3 - Contributo in volume (Capitolo o Saggio)

SN - 978-3-658-36041-2

SP - 323

EP - 334

BT - Der öffentliche Sektor - Einführung in die Finanzwissenschaft

PB - Springer Gabler

ER -

Umsatzsteuer

Abstract

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