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Dieses Buch vermittelt die ethischen Grundprinzipien eines gerechten, verfassungskonformen Steuerrechts und die wesentlichen Reformvorschläge und -perspektiven des 20. und 21. Jahrhunderts für ein transparentes und effizientes Steuersystem in Deutschland. Bereits vor über 100 Jahren initiierte der Reichsfinanzminister Matthias Erzberger eine umfassende Reform der Finanzverfassung und des Steuersystems, um „Gerechtigkeit im gesamten Steuerwesen zu schaffen“. Doch die Systematik dieser ehemals international hoch angesehenen deutschen Steuergesetze hat in der Geschichte der Bundesrepublik Deutschland kontinuierlich gelitten, da der Gesetzgeber fortlaufend einer Vielzahl politischer Erwägungen den Vorrang einräumte. Aktuell stellen Steuerrechtswissenschaftler jedoch die Steuergerechtigkeit auf Basis konsistenter Prinzipien in den Mittelpunkt ihrer Überlegungen, um den Inhalt und die Grenzen der staatlichen Rechte zu bestimmen. Die in diesem Buch dargestellten ethisch fundiertenRechtsprinzipien bilden daher eine gute Grundlage, um ein neues Steuersystem für Deutschland zu gestalten, das einfacher, sozialer, transparenter und gerechter ist.

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Dieses Buch vermittelt die ethischen Grundprinzipien eines gerechten, verfassungskonformen Steuerrechts und die wesentlichen Reformvorschläge und -perspektiven des 20. und 21. Jahrhunderts für ein transparentes und effizientes Steuersystem in Deutschlan

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