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Zukunftsfragen des deutschen Steuerrechts III

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Springer Nature
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N/A
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0
GTIN
9783662560570
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New
Product Description

Das vorliegende Werk enthlt Abhandlungen fhrender Steuerrechtswissenschaftler der jngeren Generation zu aktuellen Fragen des deutschen Steuerrechts. Die Aufstze gehen auf Vortrge zurck, die im Rahmen der dritten Veranstaltungsreihe des Max-Planck-Instituts fr Steuerrecht und ffentliche Finanzen zu Zukunftsfragen des deutschen Steuerrechts prsentiert worden sind. Der Inhaltsreichtum und die methodische Bandbreite der Untersuchungen zeichnen sich durch eine hohe Vielfalt aus. So reichen die behandelten Themen von der Zukunft der Zinsschranke und einer Renaissance der Soll-Ertragsbesteuerung ber die Privatisierung der Steuerverwaltung sowie die Zukunft des Steuerstrafrechts bis hin zu Fragen des Insolvenzsteuerrechts und der internationalen Kapitaleinkommensbesteuerung. Bereits die Vorgngerpublikationen haben hohe Beachtung in Wissenschaft und Praxis gefunden.

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