TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY

Considerable interest, in connection with the reform of the tax system in Russia andGermany is the tax system based on theprinciple of multiplicity of taxes and havinga federal structure. The paper presents themain types of taxes in Germany. Explores the features of Germany’s tax system and the poss...

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Main Authors: Alexander Е. Shuvalov, Anna M. Stepina
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Статистика и экономика
Subjects:
Online Access:https://statecon.rea.ru/jour/article/view/997
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author Alexander Е. Shuvalov
Anna M. Stepina
author_facet Alexander Е. Shuvalov
Anna M. Stepina
author_sort Alexander Е. Shuvalov
collection DOAJ
description Considerable interest, in connection with the reform of the tax system in Russia andGermany is the tax system based on theprinciple of multiplicity of taxes and havinga federal structure. The paper presents themain types of taxes in Germany. Explores the features of Germany’s tax system and the possibility of using of certain types oftaxes in Russia.
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spelling doaj.art-feb27aa13f82495f801812d3bf9e231d2025-03-02T12:40:57ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-010214615010.21686/2500-3925-2015-2-146-150996TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANYAlexander Е. Shuvalov0Anna M. Stepina1Moscow State University of economics, statistics and informatics (MESI)Moscow StateUniversity of economics, statistics andinformatics (MESI)Considerable interest, in connection with the reform of the tax system in Russia andGermany is the tax system based on theprinciple of multiplicity of taxes and havinga federal structure. The paper presents themain types of taxes in Germany. Explores the features of Germany’s tax system and the possibility of using of certain types oftaxes in Russia.https://statecon.rea.ru/jour/article/view/997налоговая полити каналогиналоговая системаtax policytaxestax system
spellingShingle Alexander Е. Shuvalov
Anna M. Stepina
TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
Статистика и экономика
налоговая полити ка
налоги
налоговая система
tax policy
taxes
tax system
title TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
title_full TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
title_fullStr TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
title_full_unstemmed TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
title_short TAX POLICY OF THE FEDERAL REPUBLIC OF GERMANY
title_sort tax policy of the federal republic of germany
topic налоговая полити ка
налоги
налоговая система
tax policy
taxes
tax system
url https://statecon.rea.ru/jour/article/view/997
work_keys_str_mv AT alexandereshuvalov taxpolicyofthefederalrepublicofgermany
AT annamstepina taxpolicyofthefederalrepublicofgermany