원문정보
초록
영어
Practically everybody must pay taxes. Taxation limits the availability of personal funds that otherwise could be spent in order to pursue individual goals. Taxation constitutes the most frequent encroachment by the state on individual rights. German constitutional law provides that any encroachment by the state in the private sphere constitutes an infringement of basic rights. Taxation must be treated as a violation of basic rights that requires constitutional justification. In past decades, decisions by the German Federal Constitutional Court concerning tax law became a major source for new jurisprudential approaches to the general doctrine of basic rights in Germany. There are many constitutional provisions in Germany relating to taxation, the constitutional justification of taxation, principles of taxation and limitations on taxation. This paper explores and understands the importance of taxation.
목차
I. Introduction
II. Justifications for Taxation in the Basic Law(Grundgesetz)
III. Principles of Taxation in the Basic Law
1. Fiscal law
2. Constitutional Principles Regarding Taxation
IV. Limitations on Taxation in the Basic Law
1. Implications of Article 1(1) GG for taxation
2. Implications of Article 2(1) GG for taxation
3. Implications of Article 4(1) GG for taxation
4. Implications of Article 6(1) GG for taxation
5. Implication of Article 12(1) GG for taxation
6. Implications of Article 14(1) GG for taxation
V. Conclusion
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