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Der Steuerschaden

Der Steuerschaden


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About the Book

In der Praxis richtet sich die Strafzumessung bei der Steuerhinterziehung nicht zuletzt nach der Höhe des verursachten Steuerschadens. Ob die herrschend angewandte Methode zur Berechnung des Steuerschadens die Beeinträchtigung des geschützten Rechtsguts korrekt erfasst, ist jedoch zweifelhaft. Der Autor zeigt auf, welche Bedenken gegen die herrschende Ansicht bestehen und entwirft eine Konzeption des Steuerschadens, die geeignet ist, den Unrechtsgehalt der jeweiligen Tat zutreffender abzubilden. Dabei legt er eine wirtschaftliche Betrachtungsweise zugrunde und erörtert eine Vielzahl von Detailfragen, die sich etwa im Zusammenhang mit dem Kompensationsverbot, der Hinterziehung durch einen vermögenslosen Steuerschuldner oder aufgrund abschnittsübergreifender Regelungen des Steuerrechts ergeben.
About the Author: Robert Auer, 1979 in München geboren; 2000-2005 Studium der Rechtswissenschaft an der Bucerius Law School, Hochschule für Rechtswissenschaft, Hamburg und der University of Pennsylvania, Philadelphia (USA); anschließend Doktorandenkolleg «Recht und Wirtschaft»; 2007-2010 Referendariat in Hamburg; 2010 Promotion.


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Product Details
  • ISBN-13: 9783631615843
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 118
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Eine Analyse Der Strafzumessungsrelevanten Tatfolge Der Steuerhinterziehung
  • Width: 148 mm
  • ISBN-10: 3631615841
  • Publisher Date: 13 Apr 2011
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 231 gr


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