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Steuerpolitik Von der Theorie zur Praxis

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Springer Nature
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9783540403654
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Die Steuerpolitik befindet sich im Spannungsfeld zwischen vielfltigen theoretischen und praktischen Anforderungen. Die Beitrge im ersten Teil der vorliegenden Festschrift widmen sich den normativen und theoretischen Aspekten der Besteuerung und spannen dabei den Bogen von der Staatsverfassung von 1808 bis zum heutigen Stand der Diskussion um Gerechtigkeit und Effizienz eines Steuersystems. Die im zweiten Teil zusammengefassten Aufstze kreisen um das Konzept einer konsumorientierten Besteuerung. Teil 3 behandelt aktuelle Steuerprobleme in Deutschland, whrend im letzten Teil auf Fragen der Besteuerung in ausgewhlten Lndern eingegangen wird.

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