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Zukunftsfragen des deutschen Steuerrechts II

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Springer Nature
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9783642450211
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Product Description

Das deutsche Steuerrecht ist durch bestndigen Wandel geprgt. Der Steuerrechtswissenschaft fllt die Aufgabe zu, sich abzeichnende Entwicklungen mglichst frhzeitig zu identifizieren und wissenschaftlich zu durchdringen. Auf Anregung des Max-Planck-Instituts fr Steuerrecht und ffentliche Finanzen haben sich bereits zum zweiten Mal fhrende Steuerrechtswissenschaftlern der jngeren Generation mit von ihnen als besonders wichtig erachteten Zukunftsfragen des deutschen Steuerrechts befasst. Die Bandbreite der behandelten Themen reicht von den verfassungsrechtlichen und europarechtlichen Rahmenbedingungen der Steuerrechtsordnung ber das Potential der Kodifikationsidee im Steuerrecht bis hin zur Besteuerung des Finanzsektors und zur Vermeidung der Umsatzsteuerdefinitivbelastung bei Krperschaften des ffentlichen Rechts.

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