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Zukunftsorientierte Personalentwicklung: Der "Master of Public Administration - MPA" in der deutschen Steuerverwaltung

Zukunftsorientierte Personalentwicklung: Der "Master of Public Administration - MPA" in der deutschen Steuerverwaltung

          
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About the Book

Wissenschaftlicher Aufsatz aus dem Jahr 2012 im Fachbereich BWL - Personal und Organisation, Note: 2,3, Universität Kassel, Veranstaltung: Personalmanagement, Sprache: Deutsch, Abstract: Das deutsche Steuerrecht wird vielfach als das weltweit komplexeste Steuersystem erachtet. Die Gründe hierfür erscheinen vielfältig, dürften aber auch in der sich ständig ändernden Steuergesetzgebung zu finden sein. Dementsprechend sind die Anforderungen an die Bediensteten der Landesfinanzverwaltungen immens und es bedarf einer speziellen steuerrechtlichen Ausbildung, die im Rahmen dualer Studiengänge an den Landesfachhochschulen erfolgt. Die Beschäftigung der auf diese Weise ausgebildeten Steuerrechts-Experten erfolgt im Wesentlichen bis zur Laufbahn des gehobenen Dienstes. Eine weiterführende Qualifizierung im Rahmen von Master-Studiengängen ist dagegen nicht vorgesehen. Die unmittelbare Einstellung in den höheren Dienst und damit die Übernahme bedeutender Führungspositionen ist vielmehr grundsätzlich auf Volljuristen beschränkt, die obendrein keine steuerrechtlichen Fachkenntnisse aufweisen müssen. Diese einseitige und systematische Ausgrenzung der eigenen Fachleute erscheint mit Blick auf die Entwicklungen in den übrigen Bereichen der öffentlichen Verwaltung nur schwerlich verständlich und begrenzt nachvollziehbar. Mit dieser Abhandlung sollen daher die Gründe für eine Anerkennung des "Master of Public Administration - MPA" in der deutschen Steuerverwaltung als eine zukunftsorientierte Personalentwicklungsmaßnahme dargestellt werden. Dazu erfolgt zunächst die inhaltliche Bestimmung des Begriffs Personalentwicklung. Anschließend werden die aus der Sicht des Verfassers einschlägigen Gründe für die Anerkennung des MPA in der deutschen Steuerverwaltung aufgezeigt.


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Product Details
  • ISBN-13: 9783656138792
  • Publisher: Grin Verlag Gmbh
  • Publisher Imprint: Grin Verlag Gmbh
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 3656138796
  • Publisher Date: 24 Feb 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


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Zukunftsorientierte Personalentwicklung: Der "Master of Public Administration - MPA" in der deutschen Steuerverwaltung
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