Tax justice

Tax equity is derived from the general principle of equality. The "equality before the law" according to Art. 3 I GG corresponds to a fundamental, constitutional justice. A “fair” taxation is expressed in the principles of uniformity and legality as well as in the principle of performance. Legal determinations and legal certainty also contribute to a higher level of justice (“simple law is just law”). The retrospective application of laws as well as the repeal and amendment of laws (rate of change) can, however, impair legal certainty.

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