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Die Bilanz Als Grundlage Der Besteuerung (The Balance Sheet as a Basis for Taxation) presents two lectures delivered by Richard Rosendorff at the University of Berlin on December 13th and 15th, 1919. This work explores the fundamental role of the balance sheet in the context of taxation. Rosendorff’s lectures offer insights into the principles of accounting and finance as they relate to the legal and economic landscape of post-World War I Germany. This historical document provides valuable context for understanding the development of taxation law and its connection to financial accounting practices.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.