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Besteuerungsmoral Und Steuermoral

Besteuerungsmoral Und Steuermoral


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About the Book

(1) Von Steuermoral ist in der Diskussion über Steuern oft die Rede. Insbe- sondere die Deutsche Steuer-Gewerkschaft und Autoren aus der Finanzver- waltung pflegen über die schlechte Steuermoral vieler Bürger zu klagen. Der Bund der Steuerzahler und Steuerberater pflegen zu entgegnen, daß eine schlechte Steuermoral auch der Reflex einer schlechten Besteuerungsmoral des Staates sei, daß die eine Erscheinung mit der anderen einhergehe. ! Statt von Steuermoral wird synonym auch von Steuerethik gesprochen oder auch mit einem Doppelwort vom ethisch-moralischen Zustand des Steuer- wesens. Da sich terminologische Differenzen auch in der Literatur zur Ethik oder Moralphilosophie finden, ist es angezeigt, zunächst den eigenen Sprach- gebrauch klarzustellen: Danach ist Ethik als Disziplin der Philosophie die Theorie, die Prinzipien oder Regeln für moralisches Handeln aufstellt. Ent- spricht ein Handeln den Prinzipien der ethischen Theorie, so ist es moralisch oder moralgerecht. Läuft ein Handeln diesen Prinzipien zuwider, so ist es unmoralisch oder moralwidrig. Die Steuerethik ist dementsprechend die Theorie vom besteuerungsmoralischen Handeln der Staatsgewalten - der Legislative, der Exekutive und der Judikative - sowie vom steuermoralischen 2 Handeln der Steuerbürger.


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Product Details
  • ISBN-13: 9783663053422
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 112
  • Series Title: Nordrhein-Westfälische Akademie Der Wissenschaften
  • Sub Title: 422. Sitzung Am 20. Oktober 1999 in Düsseldorf
  • Width: 170 mm
  • ISBN-10: 3663053423
  • Publisher Date: 12 Dec 2012
  • Edition: 2000 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 249 gr


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