Umsatzsteuer

MARTIN ZAGLER

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

Umsatzsteuer

MARTIN ZAGLER

Dipartimento di Studi per l'Economia e l'Impresa

Risultato della ricerca: Capitolo in libro/report/atti di convegno › Contributo in volume (Capitolo o Saggio)

Abstract

[Machine translation] Taxes on consumption are either used as single-phase taxes (such as sales, tax in the USA) collected, or as all-phase taxes on added value, of every single company in the economy., The tax subjects are companies; the consumer is considered the tax recipient. The, However, sales tax cannot usually be passed on in its entirety to this, become., Sales tax is largely harmonised 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.

Titolo tradotto del contributo	[Machine translation] sales tax
Lingua originale	Tedesco
Titolo della pubblicazione ospite	Der öffentliche Sektor - Einführung in die Finanzwissenschaft
Editore	Springer Gabler
Pagine	323-334
Numero di pagine	12
ISBN (stampa)	978-3-658-36041-2
DOI	https://doi.org/10.1007/978-3-658-36042-9
Stato di pubblicazione	Pubblicato - 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 used as single-phase taxes (such as sales, tax in the USA) collected, or as all-phase taxes on added value, of every single company in the economy., The tax subjects are companies; the consumer is considered the tax recipient. The, However, sales tax cannot usually be passed on in its entirety to this, become., Sales tax is largely harmonised 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",

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address = "Germany",

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AB - [Machine translation] Taxes on consumption are either used as single-phase taxes (such as sales, tax in the USA) collected, or as all-phase taxes on added value, of every single company in the economy., The tax subjects are companies; the consumer is considered the tax recipient. The, However, sales tax cannot usually be passed on in its entirety to this, become., Sales tax is largely harmonised 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.

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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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