Tax administration costs

Companies are legally obliged to determine, manage and pay their own and third-party taxes. This results in a direct and indirect tax burden. The indirect burden results from taxes that arise from the company's own activities as well as costs that arise from the collection of third-party taxes (income tax or capital gains tax).
Steuerverwaltungskosten entstehen auf Grund der gesetzlichen Verpflichtung zur steuerlichen Dokumentation (Buchführungs- und Record keeping), zur Steuererklärung, Steuererhebung und Steuerabführung (Informationswirtschaft im Steuerrecht; Besteuerungsverfahren). Die Belastung dieser Steuerverwaltungskosten nimmt bei zunehmender Bemessungsgrundlage mit sinkenden Grenzraten zu.

In addition, there are organizational costs within the framework of corporate tax policy, e.g. B. through the use of tax options and options; Legal form comparison with the help of the assessment simulation. The measurability of tax administration costs as an expression of an indirect tax burden is problematic. Tax administration expenses are often not deductible as business expenses.

They are part of the administrative overheads. To minimize the indirect burden, the company can use an external consultant (tax advice) or set up its own tax department. When comparing burdens, the tax administration costs are hardly taken into account. They are also not addressed in the case of the principle of half-division. The determination causes considerable difficulties in practice.

Vorgeschlagen wird die Einführung einer spezifischen Process cost accounting. Die Kirchen zahlen an den Staat für die Übernahme parafiskalischer Dienstleistungen 4 % der Kirchensteuer-Einnahmen.

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