
Taxation
Taxation is necessary in order to provide the government sufficient resources to be able to execute its functions.
The German tax system, however, suffers in many areas. The system is too complicated, incomprehensible, harms performance, and weakens German competitiveness. Though designed with individual justice in mind, a costly tax bureaucracy and excessive regulatory control have ultimately achieved injustice for all. Moreover, incessant, opaque changes to the tax law have undermined its acceptability in society and encourage evasion among the taxpaying public.
It is in the context of such a problem that the Market Economy Foundation strives for a simple, fair, and competitive system of taxation. This applies to the income tax, business taxation, value added tax, and municipal financing/local business taxes.
The Tax Code Commission (Kommission Steuergesetzbuch) was born under the roof of the Market Economy Foundation.
Learn more about the commission's work:
Service
Resident Expert
Resources and Energy, Tax and Growth Policy
Tel.: +49 (0)30 / 206057-34
