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die Bemessungsgrundlage f noun Declination
pl. bemessungsgrundlagen


Diese Bemessungsgrundlage ist fast ausnahmslos das Bruttoeinkommen. Практически во всех случаях, в качестве такой базисной точки используется доход до вычета налогов.
Jeder Anspruch auf eine faire Verteilung der Steuerlast muss sich auf eine Bemessungsgrundlage stützen - einen Referenzwert, aufgrunddessen die Steuerlast jedes Steuerzahlers berechnet wird. Любое требование справедливого распределения налогового бремени должно основываться на чем-то, что позволяет вычислить размер налога, приходящегося на каждого налогоплательщика.
Doch wäre ein derartiges Ausweichen der Marktteilnehmer nahezu unmöglich, wenn die G-20 an einem Strang zögen und die Bemessungsgrundlage der Steuer so breit wie möglich angesetzt würde. Однако такие уклончивые действия участников рынка были бы практически невозможными, если бы "Большая двадцатка" выступила в этом вопросе, как одно целое.

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