search query: @author Hirn, W. / total: 16
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| Author: | Hirn, W. Noelting, A. |
| Title: | Steuerlos ins Chaos = The chaos of the German taxation system |
| Journal: | Manager Magazin
1994 : SEP, VOL. 24:9, p.89-98 |
| Index terms: | GERMANY TAXATION TAX REFORM BUREAUCRACY FINANCIAL INSTITUTIONS |
| Language: | ger |
| Abstract: | The German tax system is becoming more and more complicated: neither tax payers nor tax officals can see through it. Only a radical tax reform can make it transparent. However, politicians don't realize the problem, and this results in the danger of collapse. An analysis of the whole system is presented, the consequences of the increasing bureaucracy are examined, and the unwillingness of the financial institutions and politicians for a comprehensive reform is described in the article. The taxation policy conceptions of the four major German political parties are presented too. |
SCIMA