
Steuerrecht (Tax Law)
Steuerrecht, or tax law, governs how governments collect revenue through taxes. It sets the rules for who must pay taxes, how much they owe, and when to pay. Tax law ensures fairness, defines different tax types (income, sales, property), and provides procedures for tax assessments and disputes. It balances government funding needs with taxpayer rights, adapting to economic changes and social policies. Understanding tax law helps individuals and businesses comply correctly and optimize their tax situation within legal frameworks.