German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

Open access


This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • [1] Vintila N. Filipescu M.O. Lazar P. (2013) Fiscalitate aplicata si elemente de management fiscal Ed. C.H. Beck Bucuresti.

  • [2] Vlaicu A.N. (2007) Tratat de finante generale Ed. Casa Cartii de Stiinta Cluj-Napoca.

  • [3] Chirlesan D. (2008 b) Metodele actiunii bancare si gestiunea finantelor publice vol. 2 Ed. Universitatii „Al. I. Cuza” Iasi.

  • [4] Cioponea M.C. (2007) Finante publice si teorie fiscala Ed. Fundatiei Romania de Maine Bucuresti.

  • [5] Chirlesan D. (2008 a) Metodele actiunii bancare si gestiunea finantelor publice vol. 1 Ed. Universitatii „Al. I. Cuza” Iasi.

  • [6] Brezeanu P. (2007) Finante europene Ed. C.H. Beck Bucuresti.

  • [7] Tatu L. Serbanescu C. Stefan D Catarama D. Nica A. Miricescu E.C. (2013) Fiscalitate: de la lege la practica Ed. C.H. Beck Bucuresti.

  • [8] Chilarez D. Ene G.B. (2014) Harmonisation and fiscal competition in the European Union Management Strategies Journal vol. 23 issue 1 pag. 83-93

  • [9] Georgescu M.A. (2009) Administrarea finantelor publice si a bugetului Ed. Pro Universitaria Bucuresti.

  • [10] *** Taxation and investment in Germany 2013: Reach relevance and reliability A publication of Deloitte Touche Tohmatsu Limited (2013).

  • accessed on 14.03.2015.

  • accessed on 03.04.2015.

Journal information
Target audience: experts in the field of Romanian Law
All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 259 84 2
PDF Downloads 161 58 2