Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: I. The leading principles of the house- and ground-taxes as assessed by government

missable for debts, fiscal burdens, and other things, are minutely regulated for the purpose of ascertaining the taxable income, no deductions whatever for debts are admitted in the assessment of the ground- and house-taxes, nor of any other so-called profit-tax (Ertragssteuer). II. @ III. The recent development of the house- and ground-taxes into a local ground-tax in conse- quence of the reform of the government income-tax. In the first place we must briefly examine some of the aims of the Income-Tax Reform-Act of June 24., 1891, which combined the former classified and income- taxes. The utter insufficiency of the old assessment of those two taxes called for an improvement. A basis for it is afforded by preliminary estimates of special committees (for incomes not exceeding 3000 Marks), and obligatory self-assessment of all those persons who have incomes exceeding 3000 Marks. In his declaration the tax-payer has to state the ‘total amount of his income as yielded by the four sources of income already mentioned in the beginning of our Preliminary Remnarks. Those self-assessments are subject to being controlled by official investigations and examined by special assessing committees, which, by their composition, warrant an ade- quate and impartial application of the principles of assess- ment, and which have the power as well as the duty of independently ascertaining, or, as the case may be, valuing the incomes. At the same time, for the benefit of the tax- payers, the ways of appeal (Berufungswesen) were regulated, and the ultimate appeals were committed to the Supreme Administrative Court of Justice (Oberverwaltungsgerichi). The assessments are formally based upon the annual statistics of the population, drawn up every year on the 26. October. Another chief aim of the reform was the exoneration of the small and medium incomes, the former tariff rising already to nearly 3%/, for an income of only 3000 Marks. The 34

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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