The partial structures of the German tax system Income taxes; Inventory taxes; Transport and consumption taxes; Conversion Tax Act; Valuation Act, Foreign Tax Law and Tax Code) are extensively linked, e.g. B. within a tax type or between several tax laws; directly or indirectly through tax administration costs; within an assessment period or between several periods (loss compensation).
The assessment bases are partly identical, e.g. B. the taxable income is the assessment basis for the income tax and corporation tax; the calculated profit according to income tax and corporation tax is also the basis for the trade tax. B. the church tax is deductible as a special expense with the income tax.
Allowances, tax exemptions or discounts condense the connections, e.g. B. Sales that are subject to real estate transfer tax are from the value added tax freed. There is a formal network between the tax code and the individual tax laws (e.g. obligations to cooperate; determination of taxable profits). The numerous networks lead to complex tax law.
The actual tax burden (Tax rate) is therefore not very transparent. Considerations for networking the substructures are components of a tax burden theory as part of tax planning. Partial tax accounting is a process that prepares essential interrelations for a tax-economic impact analysis.
The aim is to reduce the extensive networking in tax law, namely through a uniform tax code or through the abolition of individual types of tax (abolished taxes).