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- Title
Die Lohnsteuer – die „graue Maus" des Steuerrechts?
- Authors
Wagner, Klaus J.
- Abstract
The article discusses the historical development and constitutional issues related to income tax. It calls for solutions and a comprehensive reform of the income tax system. The increasing complexity and burden for employers are addressed, as well as the financial and organizational challenges associated with income tax collection. The question is raised whether the current income tax procedure is still proportionate and reasonable, and whether the fundamental rights capacity of employers plays a role. The author suggests various options for solving the problem of withholding tax deduction and emphasizes the need for simplification of tax law.
- Subjects
TAX administration &; procedure; WAGE taxation; TAX collection; TAX deductions; TAX laws; WITHHOLDING tax; JURISPRUDENCE; TAX reform; EMPLOYERS
- Publication
FinanzRundschau, 2023, Vol 105, Issue 12, p557
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051204