£107.68

Duncker & Humblot Das modernisierte Besteuerungsverfahren in Deutschland im Vergleich zu Österreich.: Die verfassungsgemäße Fortentwicklung von E-Government als ... 152 (Schriften zum Steuerrecht, 152)

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Description

Digitalisierung ist das Schlagwort unserer Zeit und kaum ein Lebensbereich bleibt davon unberuhrt. Fur den Einzelnen, die Gesellschaft, die Unternehmen und den Staat bietet sie immense Chancen. Die weiterhin nicht uberstandene COVID-19-Pandemie fuhrt dazu, dass dem digitalen Wandel in bisher ungeahnter Geschwindigkeit eine enorme praktische Bedeutung zukommt. Vor diesem Hintergrund erfolgt mit der Untersuchung ein Rechtsvergleich der Besteuerungsverfahren Osterreichs und Deutschlands. Ziel ist es, uber das Verfahren im Nachbarland zu informieren und die Unterschiede zum deutschen Recht pointiert herauszuarbeiten. Fur Deutschland resultiert daraus die Chance, Konzepte und Losungen der osterreichischen Finanzverwaltung bei der Fortentwicklung von E-Government auszuwerten und sowohl von den positiven wie auch negativen Erfahrungen zu profitieren. So konnen konkrete Reformvorschlage fur das deutsche Besteuerungsverfahren erarbeitet und die daraus resultierenden Chancen dargestellt werden.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
22 December 2020
Listed Since
04 December 2020

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