Einkommensteuer Und Einkommensteuerverwaltung in Deutschland
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Einkommensteuer Und Einkommensteuerverwaltung in Deutschland

Einkommensteuer Und Einkommensteuerverwaltung in Deutschland


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About the Book

Das Einkommensteuergesetz und die aufgrund dieses Gesetzes erhobenen Steuern sind wesentliche Stützen der öffentlichen Staatshaushalte in der Bundesrepublik Deutschland. Durch eine Veranlagung zur Einkommensteuer oder durch das Lohn- steuerabzugsverfahren unterliegen breite Bevölkerungsschichten der Besteuerung nach dem Einkommensteuergesetz. Diese 'Breitenwirkung' macht die Einkommen- 1 steuer zu einem Gegenstand von großem öffentlichen Interesse. l Auch die gegen- wärtigen Steuerreformen (1986, 1988, 1990) setzen im wesentlichen am Einkom- mensteuergesetz an. in Kritik, Das Einkommensteuergesetz unterliegt diesem Zusammenhang oftmaliger sowohl von politischer als auch von wissenschaftlicher Seite: Ihm wird vorge- worfen, es sei "im Laufe der Jahre systematisch und terminologisch" immer mehr verwahrlost und müsse "fundamental reformiert werden" (Tipke 1986:150). Proble- matisiert werden sowohl systematische und rechtspolitische Schwächen des EStG, als auch die wirtschafts- und verteilungspolitische Folgen, die diese Strukturen nach sich ziehen. Dabei werden vor allem kritisiert: - die Höhe der Steuersätze des EStG mit einem gegenwärtigen Höchstsatz von 56 % und die 'kalte Progression'; - die hohe Änderungshäufigkeit des Einkommensteuerrechts, die Normenflut im Steuerrecht im allgemeinen und die Ausdehnung des EStG durch eine wachsen- 2 de Zahl von Paragraphen und Absätzen; l die mangelnde Transparenz für den Bürger und das Fehlen einer durchgehen- 3 den Systematik für den Rechtsanwender; l - das Ausmaß an "außerfiskalischen Zielen" durch die Einräumung von Steuer- vorteilen aller Art, mittels derer "so gut wie alle denkbaren Zwecke gefördert 4 werden"; l 1) Tipke (1986:161) schränkt das dahingehend ein, daß die Diskussion in der Bundesrepublik bis vor


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Product Details
  • ISBN-13: 9783531121284
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 1989 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 25 mm
  • Weight: 630 gr
  • ISBN-10: 3531121286
  • Publisher Date: 01 Jul 1989
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 468
  • Series Title: Xverwaltung in Deutschland. Historische Und Sozialwissenscha
  • Sub Title: Ein Historischer Und Verwaltungswissenschaftlicher Überblick
  • Width: 148 mm


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