Die Steuerrechtsordnung : Band III : Steuerrechtswissenschaft, Steuergesetzgebung, Steurervollzug, Steuerrechtschutz, Steuerreformbestrebungen

Resource Information

The work Die Steuerrechtsordnung : Band III : Steuerrechtswissenschaft, Steuergesetzgebung, Steurervollzug, Steuerrechtschutz, Steuerreformbestrebungen represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Die Steuerrechtsordnung : Band III : Steuerrechtswissenschaft, Steuergesetzgebung, Steurervollzug, Steuerrechtschutz, Steuerreformbestrebungen

Creator

• Tipke, K

Subject

• legality principle
• tax law
• tax policy
• tax system
• taxpayer rights

Language

eng

Summary

Fully revised (3rd volume of) publication, dealing with justice in tax regulations. The author expresses the opinion that a tax is not justified merely because of the fact that the revenues are needed. Therefore, tax should be levied following justified principles, which should result in an equal treatment. The existing regulations are of importance, because tax may only be levied in case of an existing regulation. However, the legislation does not always use general law principles when proposing new laws. This could result in an unfair levying of taxes. The author deals with the question to what extent the tax system is in accordance with the legal order, and has investigated when tax laws can be qualified as fair. Furthermore, he tries to indicate which requirements a tax system has to meet in order to be qualified as legal. The tax bearing principle is used. The author closes with a fundamental explanation of the juridical basis for the levying of taxes. He concludes that regularly unsystematic and complex regulations are enacted which conflict with justice

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

German

Literary form

non fiction