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 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.

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

Accesso al documento

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",

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language = "Tedesco",

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pages = "323--334",

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address = "Germany",

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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.

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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

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ER -

Umsatzsteuer

Abstract

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