Für diesen Artikel ist leider kein Bild verfügbar.

The roots of Austrian tax law

Anna Wetscher (Autor)

Buch | Softcover

104 Seiten

2025
Our Knowledge Publishing (Verlag)
978-620-2-46216-7 (ISBN)

Titel nicht im Sortiment

Artikel merken

This paper attempts to provide a detailed overview of legislation from 1896 to 1955, covering a broad spectrum from tax law after 1945 to tax law since 1896. It is by no means intended to be a treatise on legal theory or to analyse the necessity of taxation per se. Instead, it outlines the actual development of the three major taxes - income tax, corporation tax and wealth tax - over time. This is because the integration of tax law into the economic and legal structure of the state is much more important than its theoretical basis. And it was precisely this structure that was often the subject of heated debate in the 20th century. From the abdication of the emperor at the end of the First World War to a democratic form of government and, within a very short period of time, to a Führer state, the form of government and tax law were mostly caught in a phase of transition. If one measures the development of tax law against the yardstick of history, the events do not always correspond. Rapid change often condemned tax law to react to social, political or economic realities rather than actively shaping them.

The author works for an international tax consulting firm in Vienna. Anna Wetscher completed her master's degree in Taxation and Accounting at the Vienna University of Economics and Business. She also holds a bachelor's degree in International Business Administration from the Vienna University of Economics and Business and the University of Lausanne.

Erscheinungsdatum	23.08.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	150 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	1896 • 1955 • austria • Corporation Tax • Germany • Income Tax • Legal History • Tax law • wealth tax
ISBN-10	620-2-46216-7 / 6202462167
ISBN-13	978-620-2-46216-7 / 9786202462167
Zustand	Neuware