1.1The importance of taxes
1.4.2Classification of the tax types
1.4.3.1Taxpayer and/or taxable subject
1.4.3.2Subject of taxation and/or taxable object
1.4.3.4Tax threshold, tax allowance, deductible amount
2.1Basic principles of personal income tax
2.1.1Characterization, importance and principles of personal income tax
2.1.1.2Characteristics and demarcation of the personal income tax
2.1.1.3Fiscal and economic importance
2.1.1.4Principles of income taxation
2.1.1.5The two forms of income tax assement
2.1.2Personal and impersonal liability for personal income tax
2.1.3Personal liability for personal income tax
2.1.3.1Types of unlimited tax liability
2.1.3.2Types of limited tax liability
2.1.3.3Problem of double taxation
2.1.4Impersonal liability for personal income tax
2.1.4.2Determination of the personal income tax
2.1.4.3Classification of earnings and expenses
2.1.5.1Assessment period and determination period
2.2Determination of taxable income
2.2.1.1Overview of the methods of determining income
2.2.1.2Determination of profit
2.2.1.3Determination of surplus income
2.2.2.1The profit income types
2.2.2.2The surplus income types
2.2.2.3Compensation and income from previous employment (Sec. 24 EStG)
2.2.3Determination of the total amount of income
2.2.3.1Elderly allowance (Altersentlastungsbetrag)
2.2.3.2Tax allowance for single parents
