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Steuerkomplexitt

Steuerkomplexitt

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658209285
Condition
New
Product Description

Robert Helbig prsentiert erstmals mittels eines systemtheoretisch orientierten Ansatzes ein einheitliches und systematisches Begriffsverstndnis von Steuerkomplexitt eines in Wissenschaft, Politik und ffentlichkeit kontrovers diskutierten Begriffs. Durch die Anwendung priorisierender Dimensionen (Vernetztheit, Eigendynamik, Intransparenz) gelingt dem Autor eine geordnete Analyse verschiedener Komplexittsphnomene (z.B. Steuersatzwirkungen, Vernetzungen innerhalb von Rechtsquellen, Principal Agent-Verhltnis zwischen Steuerpflichtigen und Fiskus usw.) sowie eine Phnomen bergreifende Erarbeitung von Manahmen zur Handhabung von Steuerkomplexitt (z.B. Signaling, Screening, Konsensorientierung).

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