Tax rate

Die Abgabenquote eines Landes ist eine volkswirtschaftliche Durchschnittsziffer mit Signalfunktion für betriebswirtschaftliche Standortentscheidungen im Rahmen externer, internationaler Steuerbelastungsvergleiche (High tax country; Steuergefälle). Sie setzt die tatsächlichen („effektiven“) Abgaben (Steuern und Sozialversicherungsabgaben) in das Verhältnis zu einem Indikator der gesamten Aktivität einer Volkswirtschaft (z. B. Gross national product).
The country-specific comparison of tax ratios is only of limited informative value due to the differences in the calculation and definitions of the level of the individual tax burden. This also applies to the corporate tax burden. All types of tax, regardless of their business relevance, are included in the code. Special charges are not taken into account. Economic tax characteristics are disregarded, e. B. Tax audit results, legal form, industry or company size.

For a tax-economic assessment, the tax rate would have to be supplemented by further factors (including infrastructure, workforce, political stability) as well as tax burdens and relief effects (depreciation options, tax investment benefits, loss compensation options).

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