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Steuern im historischen Kontext (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Seer, Roman
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Steuern im historischen Kontext (Instant Digital Access Code Only)
- ISBN: 9783631652299
- SKU: 256613V
- Format: VitalSource eBook/ePub
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Dieser Band trägt zu der wohl unterschätzten Aufarbeitung der Steuerrechtsgeschichte bei. Hierbei konzentrieren sich die Beiträge des Bandes auf die geschichtliche Entwicklung der wichtigsten Steuern (Einkommen-, Körperschaft-, Erbschaft-, Vermögen-, Umsatz- und Verbrauchsteuern). Darüber hinaus wird der Unrechtsstaat des Nationalsozialismus im Hinblick auf die Methodenlehre unter dem Topos der unbegrenzten Auslegung, der Reichsfluchtsteuer sowie des Steueranpassungsgesetzes behandelt. Zudem wird der Übergang von einer Reichsfinanzverwaltung hin zu einer föderal geprägten Steuerverwaltung heutiger Tage aufgezeigt.