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Konsumorientierte Neuordnung des Steuersystems

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Springer Nature
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N/A
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GTIN
9783540534587
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New
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Eine konomische und rechtliche Analyse der derzeitigen Besteuerung sowie der Entwurf von Reformvorschlgen erfordern ein Leitbild fr die optimale Struktur des Steuersystems. In der aktuellen Diskussion haben sich die Gewichte zugunsten einer Besteuerung des Konsums verschoben. Der Konsum ist in einer marktwirtschaftlichen Ordnung unter Effizienz- und Gerechtigkeitsaspekten eine ideale Steuerbemessungsgrundlage. Erstmals erscheint damit im Weltmastab eine Harmonisierung von Besteuerungsidealen mglich. Im vorliegenden Band werden die Vor- und Nachteile einer konsumorientierten Neuordnung des Steuersystems von fhrenden Wissenschaftlern des In- und Auslandes diskutiert.

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