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Systematics and structure of performance obligations in the wage tax deduction procedure

by Prof. Dr. Bernd Heuermann

The thesis analyzes the structure and system of the wage tax procedural law. Irrespective of the legal as well as economic significance of this field of law - wage tax is the most productive source of tax revenue - many issues remain unresolved, such as the legal structure of wage tax registration, liability debt and liability assessment and, last but not least, the position of the employer in the deduction procedure. In this regard, the work takes a firm stand and develops its own proposals - joint and several debt, the constituent elements of the wage tax declaration; legislative proposal: waiver of the employer's wage tax liability, etc. A new methodological approach incorporates system-theoretical considerations into the structural analysis of tax law.

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