Přehled o publikaci

This paper examines the macroeconomic development of tax revenues in Germany and their relationship to economic growth. In doing so, the developments identified are related to the real economy as well as to tax regulations and changes in German legislation. In particular, the database of the German Federal Statistical Office and the European database Eurostat are used as a data basis. With regard to the tax classification, the study draws on highly regarded commentaries on individual tax laws in the German tax field as well as on encyclopaedias on tax law. As a result, it is found that a slump in economic growth as well as in tax revenues is discernible, especially in 2009 and 2020. In addition to known causes such as the financial crisis and the Covid-19 pandemic, this can also be attributed to certain tax reforms and legislation. With regard to the reformed taxation for German partnerships, which will apply from January 1, 2022 and can optionally be exercised by qualified partnerships, no macroeconomic effects can be identified on the basis of the current economic indicators.