Verhaltenslenkung in einem rationalen Steuersystem
2020
Mohr Siebeck (Hersteller)
978-3-16-158004-8 (ISBN)
Mohr Siebeck (Hersteller)
978-3-16-158004-8 (ISBN)
Welche Bindungen erlegt das Grundgesetz der Bundesrepublik Deutschland dem Steuergesetzgeber auf, wenn er mit dem Steuerrecht nicht nur Einnahmen für den Staat erzielen will, sondern auch das Verhalten der Einzelnen beeinflussen will? Dieser Frage geht Rainer Wernsmann im vorliegenden Werk nach.
Should tax law also protect the environment, promote good health and reward social behavior? Or should taxes only provide the state with financial resources? Rainer Wernsmann looks into these questions and endeavors to differentiate among the various approaches. He distinguishes between what is desirable from the standpoint of legal policy and what is necessary from the standpoint of constitutional and European law. He begins by looking at the historical and economic principles of influencing behaviour by taxation. Based on this, he establishes constitutional standards for the instrumentalization of tax law for non-fiscal purposes. He shows that taxes imposed for the purpose of influencing behavior do not necessarily have to be suitable, necessary and appropriate for both purposes (fiscal and influential). The author would like to apply the same strict constitutional requirements to special duties "with influential purposes" as those already applied to other special duties.
Should tax law also protect the environment, promote good health and reward social behavior? Or should taxes only provide the state with financial resources? Rainer Wernsmann looks into these questions and endeavors to differentiate among the various approaches. He distinguishes between what is desirable from the standpoint of legal policy and what is necessary from the standpoint of constitutional and European law. He begins by looking at the historical and economic principles of influencing behaviour by taxation. Based on this, he establishes constitutional standards for the instrumentalization of tax law for non-fiscal purposes. He shows that taxes imposed for the purpose of influencing behavior do not necessarily have to be suitable, necessary and appropriate for both purposes (fiscal and influential). The author would like to apply the same strict constitutional requirements to special duties "with influential purposes" as those already applied to other special duties.
Geboren 1969; Studium der Rechtswissenschaften; 1999 Promotion (Universität Münster); 2003 Habilitation; seit April 2005 Universitätsprofessor, Professor für Öffentliches Recht und Steuerrecht, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg.
| Erscheint lt. Verlag | 18.5.2020 |
|---|---|
| Reihe/Serie | Jus Publicum |
| Verlagsort | Tübingen |
| Sprache | deutsch |
| Themenwelt | Recht / Steuern ► Öffentliches Recht |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| Schlagworte | Finanzwissenschaft • Verfassungsrecht • Verwaltungsrecht |
| ISBN-10 | 3-16-158004-4 / 3161580044 |
| ISBN-13 | 978-3-16-158004-8 / 9783161580048 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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