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Die Oeffentlichkeit als Kontroll- und Sanktionsorgan im Steuerrecht: Eine gerechte Unternehmensbesteuerung durch "naming and shaming"?
Hardcover
ISBN13: 9783631879955
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: May 31 2022
Pages: 310
Weight: 1.15
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Die Arbeit befasst sich mit der Öffentlichkeit als Kontroll- und Sanktionsorgan im Steuerrecht. Sie erforscht dabei, ob über naming and shaming eine gerechte Unternehmensbesteuerung gefördert werden kann. Ausgangspunkt ist dabei das grundsätzliche Spannungsverhältnis zwischen Steuergerechtigkeit und Steuervermeidung, welches gerade mit Blick auf die Besteuerung multinationaler Unternehmen besonders deutlich wird.
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