Die Bekaempfung der Steuerumgehung (Record no. 57870)

MARC details
000 -LEADER
fixed length control field 02354naaaa2200373uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/33536
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number b13741
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.3726/b13741
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 JPA
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCA
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCP
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LNCB
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Oberheide, Ralf
Relationship auth
245 10 - TITLE STATEMENT
Title Die Bekaempfung der Steuerumgehung
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bern
Name of publisher, distributor, etc. Peter Lang International Academic Publishing Group
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (278 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 Zeiten, in denen in zunehmendem Maße über eine «zu hohe» Steuerlast geklagt wird, gewinnen legale und illegale Formen des Steuerwiderstandes an praktischer und auch wissenschaftlicher Bedeutung. Die hier untersuchte mißbräuchliche Steuerumgehung ist als vom Gesetzeswortlaut, nicht jedoch vom Gesetzeszweck gedeckte Form der Steuerersparnis methodisch zwischen der legalen Steuervermeidung und der illegalen Steuerhinterziehung anzusiedeln. Diese Arbeit stellt den vorhandenen Erkenntnissen der Steuerrechtswissenschaft eine neue Ökonomische Theorie der Steuerumgehung zur Seite und entwickelt hieraus konkrete Vorschläge für eine Steuerreform, deren Umsetzung die mißbräuchliche Umgehung von Steuern weitgehend ausschließen könnte.
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/legalcode
Source of term cc
-- https://creativecommons.org/licenses/by/4.0/legalcode
546 ## - LANGUAGE NOTE
Language note German
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Political science & theory
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Economic theory & philosophy
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Political economy
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Commercial law
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Bekämpfung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Oberheide
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Steuerumgehung
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.pdf">https://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.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://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.pdf">https://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.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://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.pdf">https://library.oapen.org/bitstream/20.500.12657/26977/1/1003058.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/20.500.12854/33536">https://directory.doabooks.org/handle/20.500.12854/33536</a>
Access status 0
Public note DOAB: description of the publication

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