- Tytuł:
- Evaluation of the handling of church tax under income tax law in Germany
- Autorzy:
- Blankenberg, Mike
- Powiązania:
- https://bibliotekanauki.pl/articles/2049781.pdf
- Data publikacji:
- 2021
- Wydawca:
- Instytut Studiów Międzynarodowych i Edukacji Humanum
- Tematy:
-
tax
church tax
law
Germany - Opis:
- Current demographic conditions and foreseeable future developments are forcing Germany’s two major Christian churches to develop innovative strategies to recruit members or retain them over the long term. Already today, less than 50 percent of 6- to 18-year-olds are Protestant or Catholic. According to forecasts, this figure will halve by 2060. The aim of this paper is to show that the German system of church tax is being applied properly from a fiscal point of view, but should be re-evaluated in light of demographic and societal challenges.
- Źródło:
-
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2021, 2(41); 123-131
1898-8431 - Pojawia się w:
- Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł