Home > Law > Jurisprudence & general issues > Preussische Steuern Unter Dem Aspekt Der Steuergerechtigkeit: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen
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Preussische Steuern Unter Dem Aspekt Der Steuergerechtigkeit: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen

Preussische Steuern Unter Dem Aspekt Der Steuergerechtigkeit: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen

          
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About the Book

Das Steuerrecht in Deutschland wird heute durch die Vorgaben des Verfassungsrechtes begrenzt. So garantiert Art. 3 GG ein steuerfreies Existenzminimum und der Staat ist verpflichtet, das Steuerecht sozial auszugestalten und die Gerechtigkeit der Steuern zu beachten. Dennoch ist auch heute noch die Steuergerechtigkeit Inhalt politischer Diskussionen. Insbesondere die Komplexitat des deutschen Steuersystems fuhrt dazu, dass es ungerecht wird; denn nur derjenige, der die Ausnahmen und Schlupflocher kennt und einen Steuerberater hat, kann sie auch nutzen. Doch zur Gerechtigkeit der Steuern gehort vor allem auch die Frage der gerechten Verteilung der Steuerlast. Diese Frage ist keine Erfindung des neuen Steuerechts, sondern ist so alt wie das Steuerecht selbst. Das Problem, das sich immer wieder stellte, war, welche Steuer dem Erfordernis der Gerechtigkeit am ehesten genugen konnte. Ziel dieser Arbeit ist es, darzustellen und zu bewerten, wie die theoretischen Uberlegungen einer jeden Epoche in der Praxis umgesetzt wurden. Es wird gepruft, ob die Gesetze den Anforderungen der Gerechtigkeit aus sowohl damaliger als auch heutiger Sicht genugt haben. Hierfur wird die preussische Steuergesetzgebung in drei Abschnitte eingeteilt, die jeweils einen Wendepunkt der preussischen Steuergeschichte darstellen.


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Product Details
  • ISBN-13: 9783832506988
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 700 gr
  • ISBN-10: 3832506985
  • Publisher Date: 23 Nov 2004
  • Height: 210 mm
  • No of Pages: 328
  • Series Title: German
  • Sub Title: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen
  • Width: 145 mm


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Preussische Steuern Unter Dem Aspekt Der Steuergerechtigkeit: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen
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Preussische Steuern Unter Dem Aspekt Der Steuergerechtigkeit: Eine Rechtshistorische Darstellung Des Preussischen Steuersystems Vom Beginn Der Neuzeit Bis Zu Den Miquel'schen Reformen
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