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Finance and Credit
 

The Taxation of Individuals in Germany: a Glance from Russia

Vol. 16, Iss. 21, JUNE 2010

Available online: 27 May 2010

Subject Heading: Foreign experience

JEL Classification: 

Tyutyuryukov N.N. PhD., Associate Professor, Russian Academy of Public Administration
lasconi@mail.ru

The author discusses the issues related to the taxation of German individuals, the aiming of anti-crisis tax measures at revitalization of consumer market and reduction of social tense. The discussion results in a conclusion that the German tax legislation is socially oriented.

Keywords: tax policy, Germany, anti-crisis tax measures, personal income tax, minimum wages, VAT, public debt

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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