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Konsumorientierte Neuordnung des Steuersystems

Konsumorientierte Neuordnung des Steuersystems

 

115,18 €
IVA incluido
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Editorial:
Springer Nature B.V.
Año de edición:
1991
Materia
Contabilidad
ISBN:
9783540534587
115,18 €
IVA incluido
Disponible

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  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
  • Kálamo Books
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  • Librería Kolima (Madrid)
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Sobre IBD

Eine ökonomische und rechtliche Analyse der derzeitigen Besteuerung sowie der Entwurf von Reformvorschlägen erfordern ein Leitbild für die optimale Struktur des Steuersystems. In der aktuellen Diskussion haben sich die Gewichte zugunsten einer Besteuerung des Konsums verschoben. Der Konsum ist in einer marktwirtschaftlichen Ordnung unter Effizienz- und Gerechtigkeitsaspekten eine ideale Steuerbemessungsgrundlage. Erstmals erscheint damit im Weltmaßstab eine Harmonisierung von Besteuerungsidealen möglich. Im vorliegenden Band werden die Vor- und Nachteile einer konsumorientierten Neuordnung des Steuersystems von führenden Wissenschaftlern des In- und Auslandes diskutiert.

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