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Die Kunst Der Besteuerung (Classic Reprint)

Die Kunst Der Besteuerung (Classic Reprint)

          
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About the Book

Excerpt from Die Kunst der Besteuerung

Es liegt aber in jenem Unterschiede der Zeiten, der innern Wandelung der wirthschaftlichen Verh�ltnisse und selbst der Rechts und Staatsansichten der V�lker, dass von den ge br�uchlichen Einnahmequellen, welche Haushaltungspl�ne und Lehrb�cher unbek�mmert fortfuhren, Domainen und. Regalien �berhaupt kein positives Verh�ltniss zum modernen Staate mehr einnehmen. Domainen, Soldg�ter haben in einer fernen grundherrlichen Periode die naturgem�sse Ausstattung des Feudalstaates gebildet, Regalien, gewerbliche Gerechtsam keiten den ersten Nothbehelf des absoluten, ehe denn der Grundsatz einer ungeselligen Freiheit, "dass Unterthanen keine Steuern schuldig seien, ganz �berwunden war. Je mehr man sich aber gefasst halten muss, zumal in dieser constitutionellen Phase, auf jene privatwirthschaftlichen Einnahmequellen ab gestorbener Staatsformen wohl oder �bel Verzicht leisten zu m�ssen, um so dringender macht sich die Aufgabe geltend, die Natur der wesentlichen und acht staatsvvirthschaftlichen, welche sie zu �bertragen haben, einer ernsten Pr�fung zu unterziehen. Denn im Ganzen wiederholt sich hier nur die alte Bemerkung: obwohl man nicht sagen kann, dass diewahre Natur der Besteuerung noch niemals erfasst w�re oder auch nur dem Leben g�nzlich fehle, so sieht man sie doch nur zaghaft ihr Haupt erheben zwischen der alterth�mlichen Saat unreifer Bildungstriebe, denen selbst die Wissenschaft nicht ansteht noch ihre Sanction zu leihen. Und dies kann nicht auffallen, da man auch auf diesem besonderen Gebiete bisher nur aus der engsten Schranke (tanquam e vinculis) geur theilt hat. Denn was dieser Zweig an wissenschaftlichem Capital besitzt, verdankt er fast ausschliesslich jenen gelegent lichen Nutzanwendungen, welche die National�konomie von ihren Gesetzen auf denselben zu machen im eigenen Interesse sich gedrungen f�hlte. So hat man neben grundlegenden Auf kl�rungen doch zugleich den ganzen viel beklagten Materialis mus derselben mit her�bergenommen, und in der Vereinbarung der Staatsanspr�che mit der Bewahrung ihres Zieles, des so genannten Nationalcapitals, die einzige d�rftige Richtschnur seines Verhaltens gesucht. Dass es sittliche Wesen, Menschen mit eigenen und unendlichen Lebenszwecken sind, an welche der Staatshaushalt mit seinen Anspr�chen sich wendet, nicht nicht bloss eine �de, im eigenen Kreislauf pulsirende G�ter masse, und dass der Staat noch viel mehr zu diesem seinen pers�nlichen Inhalte "in einem m�tterlich bedenkenden Ver h�ltnisse stehe, diese Ueberzeugung, welche sich mit der Macht e'mer Naturwahrheit in den besseren Steuerformen be reits Bahn gebrochen hat, konnte doch auf einem so kargen Boden keine weitere Nahrung finden.

About the Publisher

Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com

This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


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Product Details
  • ISBN-13: 9781334430619
  • Publisher: Forgotten Books
  • Publisher Imprint: Forgotten Books
  • Height: 225 mm
  • No of Pages: 234
  • Series Title: German
  • Weight: 322 gr
  • ISBN-10: 1334430616
  • Publisher Date: 22 Apr 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 150 mm


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