Das Steuergeheimnis by Mark-Oliver W. Rtz - Bookswagon
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Das Steuergeheimnis

Das Steuergeheimnis


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About the Book

Studienarbeit aus dem Jahr 1999 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Bremen (FB Wirtschaft), Veranstaltung: Steuerrecht, Sprache: Deutsch, Abstract: Allgemeine Einleitung zum § 30 der Abgabenordnung Das Steuergeheimnis ist in der BRD im 4. Abschnitt § 30 der Abgabenordnung geregelt. Die Wahrung des Steuergeheimnis stellt ein Grundpfeiler dieser Abgabenordnung dar. Es wird als rechtsstaatliche Grundprinzip betrachtet, wenn auf der einen Seite der Steuerpflichtige seine Verhältnisse vollständig offenbart, andererseits dieser Offenbarungspflicht kein Geheimhaltungspflicht gegenübersteht. Eine Fehlentscheidung der betreffenden Instanzen durch Offenbarung der Verhältnisse eines Steuerpflichtigen ist unter Strafe gestellt. In meiner Abhandlung zum Steuergeheimnis §30 AO beziehe ich mich zum größten Teil auf den Kommentar zum AO von Tibke / Kruse Ausgabe September 1994. Passagen, die ich aus anderer Literatur entnommen habe, werden im Anhang II aufgeführt. Historischer Entwicklung des Steuergeheimnis Die Grundzüge des heutigen Steuergeheimnis wurden bereits 1906 im Preußischen Steuerrecht verwirklicht. Im Preußischen EinkStG § 57 vom 19.06.1906 und im Gesetz über einen außerordentlichen Wehrbeitrag vom 03.07.1913 § 62 sowie im BesitzStG § 82 vom gleichen Tag waren Bestimmungen darüber enthalten. Ferner wurde schon im Wehrbeitragsgesetz angeordnet, daß die Strafverfolgung wegen Verletzung des Steuergeheimnisses nur im gerichtlichen Verfahren stattzufinden hat.


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Product Details
  • ISBN-13: 9783638746410
  • ISBN-10: 3638746410


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