Ähnlich wie Arbeitnehmer Steuern auf ihr Einkommen entrichten, zahlen Unternehmen Steuern auf ihre Gewinne. Für Kapitalgesellschaften wird die Körperschaftsteuer und die Gewerbesteuer fällig. Personengesellschaften zahlen Einkommensteuer.
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The EU would neglect its responsibility for the mismatch of tax policies among member states by implementing a taxation of the digital economy. It would translate into a tax increase for a specific group of companies, which would make the classification of digital companies alone highly controversial. This would further enlarge distortions instead of guaranteeing a level playing field. Instead of the taxation of the digital economy, the German Economic Institute suggests a two-step approach in order to avoid distortions and unfair taxation.
The fall in income tax revenues resulting from a shrinking and ageing society will place a huge strain on government finances. In 20 years’ time the annual price-adjusted revenue from income tax is simulated to be € 18 billion or almost 7 per cent lower than today.
Jean Claude Juncker might buckle again. Tomorrow, the President of the EU Commission will hold his annual State-of-the-Union speech. He could once again make room for more flexibility of the EU’s fiscal rules – and thereby meet ever louder demands of Southern European countries. However, such a move would further damage the EU’s image in other parts of the Union. The Commission should not yield.
Economist for Financial Policy and Tax Policy
Tel+49 221 4981-736
Mailbeznoska@iwkoeln.de
@mbeznoska
Senior Economist for Financial Policy and Tax Policy
Tel+49 221 4981-748
Mailhentze@iwkoeln.de
