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• W2790764553 abstract "EnglishIncome tax was invented in Great Britain at the end of the 18'h century to fund the war against France. Its current form is the resuit of the 1909 reform and further reforms that were introduced during the Second World War, the 70's and 90's. Income tax is a progressive tax deducted at source and one of the main sources of central government's income. Income tax for 2016-17 is expected to generate £182 billion, or roughly 25 % of tax revenue. Although imported from Britain, income tax has a long history in Germany. Like the English model, the Einkommensteuer is a progressive withholding tax that an annual declaration. However, it differs from its British counterpart insofar as it permits joint taxation for couples, using a formula instead of rates and exempting a subsistence level of income. It is the main source of tax revenue in Germany and exceeds VAT. In 2014, it totalled over 214 billion euros and represented 14 % of municipalties revenue, 33 % of the Lander's revenue and 33 % of total federal revenue francaisL'impot sur le revenu est ne en Grande-Bretagne a la fin du XVIIIe siecle pour financer la guerre contre la France. Sa structure actuelle decoule de la grande reforme de 1909 et d'une serie de modifications intervenues lors de la Seconde Guerre mondiale, dans les annees 1970 et aussi les annees 1990. Preleve a la source, l' income tax est desormais un impot progressif et individuel preleve au profit du gouvernement central. Pour 2016-2017, il est prevu qu'il rapporte £ 181,2 milliards, soit environ 25 % des recettes fiscales. Historiquement importe d'Angleterre, l'impot sur le revenu allemand, l' Einkommensteuer, possede une longue tradition en Allemagne. De son modele anglais, il a conserve le prelevement a la source, la declaration annuelle de revenu et la progressivite du tarif. De l'histoire allemande, il a herite l'imposition facultative par couple, la taxation par formule mathematique plutot que par taux et l'exoneration des revenus a concurrence du minimum d'existence. Principale recette fiscale de l'Allemagne, Y Einkommensteuer rapporte plus que la TVA. Avec 214 milliards d'euros (en 2014), i l represente 14 % des recettes communales, 33 % des recettes federees et 33 % des recettes federales." @default.
• W2790764553 created "2018-03-29" @default.
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• W2790764553 date "2017-11-01" @default.
• W2790764553 modified "2023-09-25" @default.
• W2790764553 title "Des expériences étrangères d'imposition du revenu : Income Tax et Einkommensteuer." @default.
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