Besteuerung als Grundlage für Demokratie und Rechtsstaat.

»Titel: Taxation as the Foundation for Democracy and the Rule of Law«: Taxes are considered the »price of freedom« and a necessary financing instrument of modern democratic states. This book aims to present the relationship between taxation and the state system of liberal democracies from a tax law perspective. Throughout this investigation, the legal, ethical, and economic values of a contemporary tax state will be revealed by applying research methods of legal theory.

Autor:Martin Sumper

Verlag:

Duncker & Humblot

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Veröffentlichung:	18.09.2023
Höhe/Breite/Gewicht	H 23,3 cm / B 15,7 cm / 655 g
Seiten	433
Art des Mediums	Buch [Taschenbuch]
Preis DE	EUR 109.90
Preis AT	EUR 113.00
Auflage	1. Auflage
Reihe	Schriften zum Steuerrecht 189
ISBN-13	978-3-428-18951-9
ISBN-10	3428189515

Über den Autor

Martin Sumper was a university assistant (prae doc) at the Institute for Tax and Fiscal Law at the Karl-Franzens-University Graz (Chair of Univ.-Prof. Dr. Tina Ehrke-Rabel). His thesis was awarded the Best of REWI Dissertation-Prize by the Karl-Franzens-University Graz in 2021 and the Research-Prize by the Chamber of Public Accountants and Tax Consultants Styria in 2022. Currently, the author works as an administrative jurist. His publication activity focuses on the interrelationships between taxation and democracy, as well as fundamental principles of tax law. Since 2022, he has been enrolled in the University Course »International Relations« at the Danube University Krems.