Jump to ContentJump to Main Navigation
Show Summary Details
More options …

Journal of Legal Studies

2 Issues per year

Open Access
See all formats and pricing
More options …

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

Ph.D. Florin Dumiter / Ph.D. Florin Turcas / Ph.D. Anca Opret
Published Online: 2015-11-26 | DOI: https://doi.org/10.1515/jles-2015-0006


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.

Keywords: judicial double taxation; fiscal policy; double taxation conventions; German fiscal system


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

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

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

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

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

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

  • [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.Google Scholar

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

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

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

  • http://ec.europa.eu/eurostat/data/database, accessed on 14.03.2015. Google Scholar

  • http://stats.oecd.org, accessed on 03.04.2015.Google Scholar

About the article

Published Online: 2015-11-26

Published in Print: 2015-12-01

Citation Information: Journal of Legal Studies, Volume 16, Issue 30, Pages 1–17, ISSN (Online) 2392-7054, DOI: https://doi.org/10.1515/jles-2015-0006.

Export Citation

© 2015. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. BY-NC-ND 4.0

Comments (0)

Please log in or register to comment.
Log in