Ceilings are generally ceilings or maximum amounts. In the tax context, a maximum limit for the tax burden is circumscribed by the term ceiling. In particular, when the tax burden of several types of tax is combined, it can be limited to a certain maximum percentage.
The principle of half-division can be seen as the approach of a ceiling, since the aggregated tax burdens from income tax and wealth tax should be in the vicinity of a half division between the state and the taxpayer. Here z. B. the introduction of a maximum limit of 50 % of the current income for the income tax and VSt together a ceiling. The basic aim of the ceiling is to ensure taxation based on performance and to simplify the tax system. The discussion about the upper and lower limits of taxation is only held cautiously in Europe (Code of Conduct, Minimum taxation).

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