Introduction

Question 1

Tasks of business taxation

Answer 1

• doctrines of the impact of taxation
• doctrines of tax planning
• doctrines of critical analysis of tax law

Question 2

doctrines of the impact of taxation

Answer 2

Investigation of the impact of taxes on business variables, analysis of the tax consequences of business decisions

Question 3

doctrines of tax planning

Answer 3

Development of decision alternatives based on known tax impacts and tax planning

Question 4

doctrines of critical analysis of tax law

Answer 4

Assessment and participation in the modification of the existing tax system or in the development of new tax regulations

Question 5

Taxation of income

Answer 5

• INCOME TAX
• Personal income tax
• Corporate income tac
• Trade tax

Question 6

Taxation of property

Answer 6

TAXES ON NON-INCOME VALUES

• Inheritance tax
• Property Tax

Question 7

Consumption Taxes

Answer 7

• Tabaco tax

- Fuel tax

Question 8

Taxation of the use of income

Answer 8

TRANSFER TAXES

• Value added tax
• Real estate transfer tax

Question 9

Legal sources of tax law

Answer 9

Tax Law
Regulations
Jurisprudence
Administrative
Literature

Question 10

Why Taxes

Answer 10

• Raise tax revenues for covering the country’s financial requirements to implement the legal and economic order
• Raise tax revenues for covering the country’s social financial requirements. Taxes have a redistributive function
• Tax laws have a steering function in the areas of economic, social and cultural politics

Question 11

Ability to Pay Principle

Answer 11

> Fundamental principle of fair taxation: The financial performance is the highest benchmark for the fair distribution of
tax burdens.
Principle of access and protection

Question 12

Indicators for the ability to pay

Answer 12

Income, Property, Consumption

Question 13

Equality of taxation

Answer 13

> Equal legislation of tax law: The equal shall be taxed equally, the unequal unequally.
Equal application of tax law: Equality with regard to the enforcement of the normative tax liability when collecting taxes
„ All men are equal before the law.“
Prohibition of excessiveness, e. g. protection of the subsistence minimum