Theorie und Ideengeschichte der Steuergerechtigkeit : Eine steuertheoretische, steuerrechtliche und politische Betrachtung (Record no. 35884)

MARC details
000 -LEADER
fixed length control field 01917naaaa2200373uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/26468
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220219183757.0
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 978-3-658-25903-7
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-658-25903-7
Terms of availability doi
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title German
042 ## - AUTHENTICATION CODE
Authentication code dc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFCF
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFFD
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFFD1
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sahm, Reiner
Relationship auth
245 10 - TITLE STATEMENT
Title Theorie und Ideengeschichte der Steuergerechtigkeit : Eine steuertheoretische, steuerrechtliche und politische Betrachtung
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Wiesbaden
Name of publisher, distributor, etc. Springer Nature
Date of publication, distribution, etc. 2019
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (316 p.)
506 0# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Open Access
Source of term star
Standardized terminology for access restriction Unrestricted online access
520 ## - SUMMARY, ETC.
Summary, etc. In dieser Open-Access-Publikation stellt der Autor die Evolution der Steuergerechtigkeitsideen und -prinzipien in einen historischen Zusammenhang und ordnet diese in größere Strukturen ein, um so ein geschlossenes Bild der Steuergerechtigkeitskonzepte in der Rechts-, Sozial- und Wirtschaftsgeschichte zu zeichnen. Dabei gelingt es dem Autor, die Entwicklung der finanzwissenschaftlichen Diskussion und des Steuerwesens konsequent an den klassischen steuerlichen Gerechtigkeitskriterien zu messen.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Creative Commons
Use and reproduction rights https://creativecommons.org/licenses/by/4.0
Source of term cc
-- https://creativecommons.org/licenses/by/4.0
546 ## - LANGUAGE NOTE
Language note German
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial accounting
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Public finance
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Taxation
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Business
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Management science
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Tax accounting
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Tax laws
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Public finance
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Accounting
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/23147/1/1007007.pdf">https://library.oapen.org/bitstream/20.500.12657/23147/1/1007007.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://directory.doabooks.org/handle/20.500.12854/26468">https://directory.doabooks.org/handle/20.500.12854/26468</a>
Access status 0
Public note DOAB: description of the publication

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