User:Angelbo/Draft of Taxation in Denmark

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This is a draft for Taxation in Denmark if you have any comment please put them in the Talk page of this subpagge

Taxation in Denmark is a complex system which may involve payments to at least three different levels of government:

Contents

[edit] History of Taxation

http://www.grundskyld.dk/8-skatternes-historie.html http://www.grundskyld.dk/8-Skyldtaxation.html Poll tax=kopskat

[edit] Tax stop

[edit] Income taxes

[edit] Corperate tax

nuværende skatteprocent er på 28 %

[edit] Personal income tax

[edit] Church tax

main article Church tax

[edit] (Sales tax (MOMS)

[edit] Other taxes

[edit] Property tax

'Property tax' is ad valorem tax, som ejeren af en grund eller ejendom skal betale. Den skatteopkrævende myndighed kræver, at den skattepligtige grund eller ejendom vurderes, da skatten beregnes af grundværdien og/eller ejendomsværdien. Måden hvorpå ejendomsskat opkræves på er forskellig fra land til land og kan variere regioner imellem.

Ejendomsskat i Danmark

Ejendomsskat, også kaldet grundskyld, i Danmark beregnes som en promille af ejendommens grundværdi året før. Taksten, eller grundskyldspromillen, er forskellig i de enkelte kommuner. Den er ved lov fastsat til at ligge i intervallet 6 til 24 promille. Den kan aflæses på de fleste kommuners hjemmesider. Indtil kommunalreformen i 2007 betaltes grundskyld både til amt og kommune. Den amtskommunale grundskyld var 10 promille over hele landet.

Land value tax= grundskyld 'Property tax = Ejendomsskat

[edit] Inheritance tax

[edit] Enviromental taxes

[edit] See also

[edit] Sources

[edit] Categories

Denmark /Category:Economy of Denmark /Category:Taxation

[edit] Notes

[edit] Disposition

  • History of Taxation

middelalderskattene
Tax stop
VW Stavad basseret på en VW Passat

  • Income taxes
  • Corperate tax
  • Personal income tax

bund top og mellem skat

    • Church tax
  • (Sales tax (MOMS)
  • Other taxes
    • Property tax

in progrees

    • Inheritance tax
    • Enviromental taxes
  • See also

should be done

  • Sources

should be done

  • Categories

should be done

[edit] this is copy edit from MOMS

MOMS (Danish: Merværdi Omsætnings Skat) is a Danish sales tax. The MOMS is the Danish term for VAT. Like other country's sales and VAT taxes, the MOMS is a regressive indirect tax.

In Denmark, the VAT is only one level and not split into two levels, as in other countries (e.g. Germany), where the VAT is split into VAT for foodstuffs and VAT for nonfood. The current percentage in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax just as Sweden and Hungary.

The MOMS replaced the OMS ("Omsætningsafgift") in 1967, which was a tax for the detail- business alone.

Year Tax level OMS/MOMS
1962 9% OMS
1967 10% MOMS
1968 12,5% MOMS
1970 15% MOMS
1977 18% MOMS
1978 20.25% MOMS
1980 22% MOMS
1992 25% MOMS

[edit] sammenligning af skat i OECD lande i tabelform


Comparison of Taxes paid by a household earning the country's average wage
Country Single
no kids		 Married
2 kids		 Country Single
no kids		 Married
2 kids
Australia 28.3% 16.0% Korea 17.3% 16.2%
Austria 47.4% 35.5% Luxembourg 35.3% 12.2%
Belgium 55.4% 40.3% Mexico 18.2% 18.2%
Canada 31.6% 21.5% Netherlands 38.6% 29.1%
Czech Republic 43.8% 27.1% New Zealand 20.5% 14.5%
Denmark 41.4% 29.6% Norway 37.3% 29.6%
Finland 44.6% 38.4% Poland 43.6% 42.1%
France 50.1% 41.7% Portugal 36.2% 26.6%
Germany 51.8% 35.7% Slovak Republic 38.3% 23.2%
Greece 38.8% 39.2% Spain 39.0% 33.4%
Hungary 50.5% 39.9% Sweden 47.9% 42.4%
Iceland 29.0% 11.0% Switzerland 29.5% 18.6%
Ireland 25.7% 8.1% Turkey 42.7% 42.7%
Italy 45.4% 35.2% United Kingdom 33.5% 27.1%
Japan 27.7% 24.9% United States 29.1% 11.9%
Source: OECD, 2005 data [2]


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