Work detail

Reform of the german tax system

Author: Mgr. Andrea Žemberyová
Year: 2005 - summer
Leaders: Ing. Irena Kemény
Work type: Finance and Banking
Language: Slovak
Pages: 72
Awards and prizes:
Abstract: The largest tax reform in Germany after the World War II „Steuerreform 2000„ has proceeded since 2000 and it is devoted especially to lowering the income tax rates and corporate tax rate. To this lowering of tax rates must be further reformed also the whole tax system, which is in Germany very chaotic and incomprehensive. Corporate taxation is very high and the whole process of taxation is very complicated, because the corporate profit is liable to several taxes, which are abroad unknown e.g. local business tax. The German Council of Economic Experts and other economic authorities made several reform options. These models are characterised in four groups, from those are the most important The Dual System and The Low Rate System. In my master thesis I would like to describe the current tax system, the requirements on the new system and the reform options. Adoption of one of these reform models could higher the international competitiveness of Germany and stimulate the economic growth and employment.




Patria Finance
Česká Spořitelna