Abstract
[Machine translation] In addition to natural persons, legal persons (corporations), specifically taxed, although corporations are ultimately owned by natural, There are people who are subject to income tax., The reason lies, on the one hand, in unequal treatment between, to avoid financing investments and, on the other hand, to prevent foreign, To tax owners domestically., Corporation taxes should, in coordination with income tax, guarantee that the legal form has no influence on the tax liability, (legal form neutrality), that taxation does not affect investment activity, affected (investment neutrality), and that between equity and debt, There is no difference in taxation (financing neutrality)., In addition to corporate income tax, Germany still has, Trade tax, which is used in particular to finance municipalities.
Titolo tradotto del contributo | [Machine translation] Corporate taxation (corporate income tax and trade tax) |
---|---|
Lingua originale | Tedesco |
Titolo della pubblicazione ospite | Der öffentliche Sektor - Einführung in die Finanzwissenschaft |
Editore | Springer Gabler |
Pagine | 295-322 |
Numero di pagine | 28 |
ISBN (stampa) | 978-3-658-36041-2 |
DOI | |
Stato di pubblicazione | Pubblicato - 2022 |