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Steuerhinterziehung (§§ 370,371 AO)
Hardcover
Series: Juristische Zeitgeschichte / Abteilung 3, Book 48
ISBN13: 9783110613599
Publisher: De Gruyter
Published: Aug 21 2018
Pages: 416
Weight: 1.80
Height: 1.06 Width: 6.14 Depth: 9.21
Language: German
Der Verfasser zeigt in seiner Arbeit auf, wie sich der Steuerhinterziehungstatbestand seit dem 19. Jahrhundert entwickelt hat. Anknüpfend an strafrechtstheoretische Grundlagen des 18. und 19. Jahrhunderts wird die Gesetzgebung und Reformdiskussion dargestellt. Dabei werden problematische Entwicklungstendenzen aufgezeigt. Im Rahmen der Untersuchung wird kritisch hinterfragt, ob die Normen der 370, 371 AO reformbedürftig sind.
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