Business performance taxes are linked to products or services that have been created or sold. In particular, they are consumption taxes (transport and consumption taxes). A distinction is made between quantity taxes (assessment basis: quantity) and price taxes (assessment basis: price of the service provided). Quantity taxes are calculated in € per unit of quantity applied.
Occasionally there is a progressive tariff scale. Quantity taxes include the Beer tax, Heating oil tax and natural gas tax, electricity tax, mineral oil tax or the coffee tax. Price taxes are levied at a percentage of the sales price, e.g. B. Fire protection tax, racing betting tax, lottery tax and sports betting tax, insurance tax and value added tax. Quantity tax and price taxes go as Marginal cost in the calculation.
Quantity taxes can be set with a fixed amount / unit of measure because they are proportional to the output. In the case of price taxes, on the other hand, the relative burden varies depending on the achievable market price; it decreases with increasing sales volume.
English 
German 