| Tekijä: | |
| Otsikko: | Zur Reform der Substanzbesteuerung des Betriebsvermögens in der Bundesrepublik Deutschland. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : SEP, VOL. 42:9, p. 707-732 |
| Asiasana: | COMPANY TAXATION FEDERAL REPUBLIC OF GERMANY |
| Kieli: | ger |
| Tiivistelmä: | The article deals with taxation of business assets within the Federal Republic of Germany. In the first chapter the imperfections of the present taxation are described from the enterprise's point of view. It is followed by a comparison with the corresponding taxation in selected foreign countries. The reflections on a reform being delineated in this context are restricted to the field of property tax and trade tax on capital. After the evaluation of various alternatives concerning a reform the article arrives at the conclusion that either business assets have to be exempted from property tax or an abolition of property tax has to be aimed at. |
SCIMA