If the sales tax be increased in future
In the last 40 years, the sales tax was increased at intervals step by step. In politics is again discussed whether a further increase is pending. Can this be useful?
Sales tax is referred to as the tax on the exchange of services, the so-called revenue is collected. This is an indirect tax which is levied as a percentage of the proceeds of the entrepreneur. Since the customer pays the tax, but it dissipates the contractor to the tax office, called the sales tax as an indirect tax.
The sales tax is levied on all goods and thereby supplies which a company in the Federal Republic. The consumer must pay the sales tax here in full. The entrepreneur takes the so-called pre-tax for the goods and services from which he paid them off. The difference must then pay the contractor. This system became the first in Germany Introduced in January 1968.
The percentage of the sales tax was increased continuously. It started on 1 January 1968 with ten percent in 1968 and was further increased to eleven percent. From 1978 to 1979 there were twelve percent, then 13, 14, 15 and 16 percent. Since January 2007 the tax on a relatively high 19 percent has increased.
The sales tax is through their simple method of collecting the state an easy way to quickly take a lot of taxes. A big advantage for the state, is that these tax revenues need to monitor and collect not only every time a new need. This saves a lot of cumbersome bureaucracy means for the tax. However, for the red tape for businesses over the years has become more and more. Every citizen may, at his personal burden of sales tax to some extent determine, which means you only pay as much tax as well as buying goods or services.
Meanwhile, in policy debate as to increase the turnover again to 20 percent or more. However, one can in times of crisis tend to assume that such an increase has a negative impact on the economy and the crisis will intensify. On the other hand, the state needs to debt reduction and additional revenue without raising taxes will not be funded.
Therefore it will always continue to be a difficult decision of whether and how high taxes can increase in the special tax.