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Die Reform der Finanzverwaltung in der Bundesrepublik Deutschland
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Die Arbeit entstand im Anschluss an ein ausfhrliches Gesprch zwischen dem Autor und Prof. Dr. Czada ber die Probleme der deutschen Finanzverwaltung. Die lebhafte Diskussion ber Probleme wie z.B. die hohen Kosten der Besteuerung und die zum Teil deutlichen Unterschiede bei der Besteuerung der einzelnen Steuerobjekte warf die Fragen auf, warum es innerhalb eines Systems des reinen Regelvollzuges zu derartigen Differenzen kommt? Und weshalb besonders der Bereich der sogenannten Auftragsverwaltung im Sinne der Effizienz immun gegen eine strkere Zentralisierung scheint.
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