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Rationalisierung Und Steuersystem

Rationalisierung Und Steuersystem

          
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About the Book

Die vorliegende Untersuchung befaßt sich mit den Beziehungen und Wechsel- wirkungen zwischen dem Steuersystem und der "Rationalisierung"; es er- scheint angezeigt, zu Beginn diesen Begriff näher zu umschreiben und den Sinn festzulegen, den er in dieser Arbeit haben soll. "Rationalisierung" bedeutet in einem ganz allgemeinen Sinne, einen bestimm- ten Vorgang unter Kontrolle der Ratio, d. h. nach den Regeln der Vernunft ablaufen zu lassen; das "Rationalprinzip" fordert ein bestimmtes Ergebnis mit möglichst geringen oder ein möglichst großes Ergebnis mit den gegebe- nen Mitteln zu erreichen. Von diesem "Rationalprinzip" ausgehend, ist der Begriff der Rationalisierung zunehmend auf wirtschaftliche Problemstellun- gen angewandt worden 1); Rationalisierung wird sogar heute oft als betriebs- wirtschaftlicher Begriff angesehen. Im modernen Betrieb bedeutet "Ratio- nalisierung" soviel wie Bestgestaltung der Produktion oder des Vertriebs in der Weise, daß ein gleiches Ergebnis mit einem kostenmäßig geringeren Produktionsmitteleinsatz oder ein größeres Ergebnis mit dem gegebenen Ein- satz erzielt wird; im betriebswirtschaftlichen Sinne ist Rationalisierung also die Umstellung des betrieblichen Ablaufs mit dem Ziel, technisch-öko- nomisch die Leistung der eingesetzten Produktionsfaktoren zu heben oder in ihrer Wechselwirkung zu verbessern. Mit dieser engen Fassung des Begriffes können wir uns nun allerdings im folgenden nicht begnügen. Es gibt nämlich ohne Zweifel neben der betrieb- lichen auch eine "Produktivität" der Volkswirtschaft im ganzen, deren Ergebnis in der Größe des sogenannten "Nationalprodukts" abzulesen ist. und innerhalb dessen insbesondere auch eine "Leistung" oder "Produktivität" der Staatswirtschaft.


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Product Details
  • ISBN-13: 9783663041085
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Binding: Paperback
  • Height: 297 mm
  • No of Pages: 77
  • Series Title: Forschungsberichte Des Wirtschafts- Und Verkehrsministeriums
  • Weight: 213 gr
  • ISBN-10: 3663041085
  • Publisher Date: 01 Jan 1957
  • Edition: 1957 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 210 mm


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