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Tithes --- Church tax --- Church tax
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Church tax --- Church tax --- Law and legislation
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Tithes --- Church tax
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It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability.However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement?
Germany --- church tax --- reform
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eebo-0160
Church tax --- Tithes
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It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability.However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement?
Law --- Germany --- church tax --- reform
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It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability.However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement?
Law --- Germany --- church tax --- reform
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Es wird vorausgesagt, dass sich die Kirchenmitgliederzahlen in der Evangelischen Kirche in Deutschland bis zum Jahr 2060 halbieren werden. Die Kirchensteuerpflicht spielt eine zentrale Rolle beim Kirchenaustritt. Daher werden Reformvorschläge des Kirchensteuerrechts diskutiert, wie beispielsweise die Befreiung der Berufseinsteiger von der Kirchensteuerpflicht, um Kirchenaustritte zu verhindern. Das Besteuerungsrecht ist aber keine rein kirchliche Materie, sondern hat Auswirkungen auf den staatlichen Bereich. Die Kirchensteuererhebung zieht daher grundgesetzlich vorgegebene Rahmenbedingungen mit sich, die die Gestaltungsfreiheit der Kirche einschränken. Diese Arbeit untersucht die Reformvorschläge des Kirchensteuerrechts auf ihre rechtliche Umsetzbarkeit und beleuchtet dabei die Grenzen der Steuerautonomie der Religionsgemeinschaften. Zentrale Fragen sind: Wie flexibel ist das Besteuerungsrecht der Religionsgemeinschaften? Was darf die Kirche? Und was kann sie tatsächlich umsetzen?
Church tax --- Evangelical Church --- History.
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