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- Title
Bremser am Werk: „Rin in die Kartoffeln, raus aus die Kartoffeln".
- Abstract
The article reports on an investigation by the German Bundestag into the tax relief for childcare costs, which did not lead to any further results. It is pointed out that relief is only possible at the substantive legal level and that the existing complex regulations in income tax law make it difficult to establish new regulations. The article also mentions a draft bill for a Growth Opportunities Act, which proposes to remove a section of the Income Tax Act. It is being discussed whether this is in line with the bureaucracy brake and whether it would lead to the full implementation of the gas and heat price brake.
- Subjects
GERMANY; GERMANY. Bundestag; MILITARY maneuvers; INCOME tax; TAX laws; GOVERNMENT policy; INVESTIGATION reports; LEGISLATION drafting; TAXATION; BUREAUCRACY; CHILD care
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p696
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051505