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Grundfragen Des Steuerrechts

Grundfragen Des Steuerrechts


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About the Book

English summary: It is the function of fiscal law to provide reliable coverage of complex life circumstances. In doing so, it does however develop unhealthy vicissitudes. Under these circumstances it is all the more important to keep an eye on the fundamental issues of fiscal law and the methodology in dealing with its rules. Heike Jochum provides an approach to this. German description: Das Steuerrecht ist eine komplexe Materie. Es soll die vielschichtigen Lebenssachverhalte der Steuerburger zuverlassig erfassen, um eine gleichmassige und gerechte Verteilung der Steuerlast zu garantieren. Den standigen Veranderungen unserer Lebenswirklichkeit hat das Steuerrecht Rechnung zu tragen. Es entwickelt daher in vielen Bereichen eine ungesunde Schnelllebigkeit. In dieser Situation ist es umso wichtiger, die Grundlagen des Steuerrechts und die Methodik im Umgang mit seinen Regeln fest im Blick zu behalten. Beide bieten dauerhafte Orientierung; die Methodenlehre stellt das ebenso zuverlassige wie unentbehrliche eNavigationsgerat' des Juristen dar. Der methodisch korrekte Umgang mit der anzuwendenden Norm, ihre Einordnung in das verfassungsrechtlich vorgepragte Geflecht steuerrechtlicher Vorschriften und die Auslegung ihrer Tatbestandsmerkmale bilden dabei einen Schwerpunkt der Tatigkeit als Steuerjurist. Ohne Verstandnis fur die Regelungstechniken und -instrumente des Steuerrechts ist beides kaum zu leisten. Hinzukommen Fragen der Rechtsfortbildung aber auch und insbesondere der Verwirklichung des Rechts. Damit ist die Transformation der gefundenen rechtlichen Antwort auf einen Lebenssachverhalt in eine verbindliche Regelung dieses Einzelfalls gemeint. Angesprochen sind damit die Handlungsformen der Finanzverwaltung und die Bedingungen wirksamen Entscheidens. Fragen der Ermessensausubung zahlen ebenso dazu wie die Problematik der Korrektur fehlerhafter Verwaltungsmassnahmen. Die Methodenlehre des Steuerrechts weist dabei interessante Facetten und Besonderheiten auf, die sich in anderen Rechtsgebieten nicht in gleicher Auspragung finden.
About the Author: Heike Jochum, Geboren 1968; Studium der Rechtswissenschaften an der Universitat des Saarlandes und der Deutschen Hochschule fur Verwaltungswissenschaften in Speyer; 2000 Promotion; 2004 Habilitation; Professorin fur Offentliches Recht und Steuerrecht; seit 2006 Direktorin des Instituts fur Finanz- und Steuerrecht an der Universitat Osnabruck.


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Product Details
  • ISBN-13: 9783161520471
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 141 mm
  • No of Pages: 174
  • Series Title: German
  • Weight: 323 gr
  • ISBN-10: 3161520475
  • Publisher Date: 31 Dec 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine Verfassungsrechtliche Und Methodische Einfuhrung Fur Lehre Und Praxis
  • Width: 220 mm


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