Was habe ich zu fatieren? :Was habe ich zu zahlen? Ein Wegweiser für die Steuerreform.
1897
by Meyer
Public FinanceTaxationProgressive TaxationSavingDepreciationProduction CostsLegal TheoryProperty RightsCapital ConsumptionTax ReformBankingCooperativesCapital TheoryLabor Law
Table of Contents · 68 segments
1
Front Matter and Table of Contents for Was habe ich zu fatieren? Was habe ich zu zahlen?chapter
2
Personal Income Tax as a Reform of Source-Based Direct Taxeschapter
3
Tax Scale, Progression, and Rationale for Household Income Aggregationchapter
4
Which Household Members’ Incomes Are Aggregatedchapter
5
Family-Based Tax Reductions for Lower-Income Householdschapter
6
Hardship Reductions and Special Exemptionschapter
7
Legal Definition and General Character of Incomechapter
8
Use of Income and Non-Deductible Personal Expenditureschapter
9
Special Rules for Natural Benefits, Deductions, Debts, Losses, Servants, and Giftschapter
10
Income Sources and Detailed Rules for Agricultural Land Incomechapter
11
Deductible Agricultural Operating Costs and Cadastral Net Yieldchapter
12
Income from Buildings and Rental Propertychapter
13
Income from Independent Enterprises, Trades, and Liberal Professionschapter
14
Income from Service, Salaries, Wages, and Pensionschapter
15
Income from Interest, Securities, and Annuitieschapter
16
Other Residual Incomechapter
17
Which Years of Income Must Be Declared: General Ruleschapter
18
Special Rules for Newly Existing or Changed Income Sourceschapter
19
Personal Income Tax Exemptionschapter
20
Filing the Personal Income Tax Declaration: Who Must File and Wherechapter
21
Filing jurisdiction and submission logistics for personal income tax declarationschapter
22
Official Form A for the personal income tax declaration and instructionschapter
23
Consequences of failing to file the income tax declarationchapter
24
Confidentiality duties for tax declarations and commission proceedingschapter
25
Assessment and appeal commissions under the income tax reformchapter
26
Preparation of assessment through party disclosureschapter
27
House and apartment lists for identifying taxable personschapter
28
Employer reports of salaries, pensions, and service incomechapter
29
Preliminary register of presumed income-taxable personschapter
30
Assessment procedure, hearings, sworn evidence, and book inspectionchapter
31
Principles for the commission’s income estimationchapter
32
Assessment Commission Powers and Estimation without Declarationschapter
33
Estimating Agricultural and Land Income under Article 55chapter
34
Estimating Income from Non-Rented Buildingschapter
35
Special Assessment Rules for Clergy Incomechapter
36
Capital Income and Speculative Gains in Assessmentchapter
37
Assessment Based on Expenditurechapter
38
Payment Orders, Public Extracts, and Appealschapter
39
Changes in Income or Tax Liability during the Yearchapter
40
Invalidity of Agreements Shifting Personal Income Taxchapter
41
Salary Tax on Higher Service Remunerationchapter
42
Employer Withholding at the Time of Paymentchapter
43
Deductions from Service Remuneration and Related Complaintschapter
44
Obligations of Employers and Other Payers of Service Remunerationchapter
45
Introduction to the Rent Taxchapter
46
Withholding of Rent Tax by the Paying Officechapter
47
Rents and Interest that Must Be Declaredchapter
48
Exemptions from Rent Taxchapter
49
Rent Tax Exemptions Continuedchapter
50
Rent Tax Deductions and Years to Be Declaredchapter
51
Rent Tax Declarations, Non-Filing, Assessment, and In-Year Changeschapter
52
Liability for Rent Taxchapter
53
General Provisions: Introduction and Tax Representativeschapter
54
General Provisions: Liability for Representatives and Service of Documentschapter
55
General Provisions: Duty to Testifychapter
56
General Provisions: Inspection of Business Bookschapter
57
General Provisions: Entry into Business Premises and Reciprocitychapter
58
Penalties: Tax Evasion, False Statements, Concealment, and Self-Correctionchapter
59
Penalties: Secrecy, Misuse of Registers, Other Offenses, and Order Fineschapter
60
Penalty Procedure and Limitation Periodschapter
61
Financial Plan: Use of Additional Revenue and the State Treasury Sharechapter
62
Financial Plan: Initial Tax Reductionschapter
63
Financial Plan: Additional Contingent Reductions and Transition to Provincial Fundschapter
64
Timing of Additional Tax Reductionschapter
65
Transfers to the Provincial Fundschapter
66
Exemption of the Personal Income Tax from Provincial and Municipal Surchargeschapter
67
Personal Income Tax and the Net Effect of Tax Reductionschapter