German-English translation for "Besteuerungsgrundlage"

"Besteuerungsgrundlage" English translation

Besteuerungsgrundlage
Femininum | feminine f

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The main problem with the present legislation is that the tax base is very incomplete.
Das größte Problem der derzeitigen Gesetzgebung ist die äußerst lückenhafte Besteuerungsgrundlage.
Source: Europarl
A common tax base would inexorably lead to common tax rates.
Eine gemeinsame Besteuerungsgrundlage würde auf direktem Wege zu gemeinsamen Steuersätzen führen.
Source: Europarl
Source

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