Tax system

Das Steuerrecht ist mit seinen Rechtsnormen, Rechten und Pflichten Teil der Rechtsordnung. Das äußere Steuersystem erfasst nach Tipke die formale Anordnung und Gliederung des Steuerrechts in Einzelsteuergesetzen (z. B. Einkommensteuergesetz) und Mantelgesetzen (z. B. Abgabenordnung). Neben die förmlichen Gesetze treten Rechtsverordnungen, Administrative instructions, bilaterale (Tax treaty) und supranationale Vorschriften (EU-Vertrag) hinzu.
The external control system is influenced by the high rate of tax change. Kirchhof and Lang are calling for a uniform tax code that uses uniform terminology to make taxation regulations more transparent. Specific drafts for a federal tax code are already available in parts (Kirchhof). Also under discussion is the reduction of the entire individual tax and shell laws to a few types of tax. A uniform corporate tax law is required in the Brühl recommendations.

The internal tax system is supported by constitutionally compliant taxation principles, namely the uniformity of taxation, the legality of taxation and the performance principle as an expression of fair taxation. The Federal Constitutional Court is increasingly contributing to safeguarding the taxation principles (principle of half-division). The internal system is also influenced by European guidelines (ECJ). A “rational tax system” is therefore assessed differently.