Specificity of income tax in Germany

Автор: Boyko A.P.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 1-1 (32), 2017 года.

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The article is devoted to the study of income tax within the tax system of Germany. There were considered tax classes, rates, nontaxable base used in the calculation of income tax.

Tax system, income tax, progressive tax rates, social support, tax class

Короткий адрес: https://sciup.org/140121593

IDR: 140121593

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