The Resource Die fortschreitende Emanzipation des Steuerrechts

Die fortschreitende Emanzipation des Steuerrechts

Label
Die fortschreitende Emanzipation des Steuerrechts
Title
Die fortschreitende Emanzipation des Steuerrechts
Creator
Subject
Language
eng
Summary
Tax law regulates the sources of financing the public budget in order to ensure sufficient funds for investments in infrastructure, education, health etc. (financing or fiscal function), but is also used to steer the society (steering function). With the increase of public duties especially in respect of the increased welfare and pension schemes, tax law has gained considerably in importance. Hopes that constitutional law or a certain sense of justice would allow conclusions for developing new tax legislation have been proven wrong. More justice or fairness in terms of (tax) laws can only be developed by establishing "democratic tax laws". Democracy unavoidably leads to more appreciation of tax laws, simplification as well as fairness. Tax law has evolved to a fully accepted and core scientific legal discipline, and should be listed in the duties of Section 5a (2) Sentence 2 of the German Judiciary Act
Citation source
In: Steuer und Wirtschaft. - Köln. - (2016), no. 3 ; p. 226-239
http://library.link/vocab/creatorName
Weber-Grellet, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • fiscal sociology
  • constitutional law
  • history of taxation
Label
Die fortschreitende Emanzipation des Steuerrechts
Instantiates
Publication
Label
Die fortschreitende Emanzipation des Steuerrechts
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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