Das Modernisierte Besteuerungsverfahren In Deutschland Im Vergleich Zu Sterreich
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Das Modernisierte Besteuerungsverfahren In Deutschland Im Vergleich Zu Sterreich
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Author : Christoph Schmidt
language : de
Publisher: Duncker & Humblot
Release Date : 2020-12-22
Das Modernisierte Besteuerungsverfahren In Deutschland Im Vergleich Zu Sterreich written by Christoph Schmidt and has been published by Duncker & Humblot this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-22 with Administrative agencies categories.
Digitalisierung ist das Schlagwort unserer Zeit und kaum ein Lebensbereich bleibt davon unberührt. Für den Einzelnen, die Gesellschaft, die Unternehmen und den Staat bietet sie immense Chancen. Die weiterhin nicht überstandene COVID-19-Pandemie führt 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 Österreichs und Deutschlands. Ziel ist es, über das Verfahren im Nachbarland zu informieren und die Unterschiede zum deutschen Recht pointiert herauszuarbeiten. Für Deutschland resultiert daraus die Chance, Konzepte und Lösungen der österreichischen Finanzverwaltung bei der Fortentwicklung von E-Government auszuwerten und sowohl von den positiven wie auch negativen Erfahrungen zu profitieren. So können konkrete Reformvorschläge für das deutsche Besteuerungsverfahren erarbeitet und die daraus resultierenden Chancen dargestellt werden. Ausgezeichnet mit dem Wolf-Rüdiger-Bub-Preis 2021.
Das Modernisierte Besteuerungsverfahren In Deutschland Im Vergleich Zu Sterreich
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Author : Christoph Schmidt
language : de
Publisher:
Release Date : 2020-12-15
Das Modernisierte Besteuerungsverfahren In Deutschland Im Vergleich Zu Sterreich written by Christoph Schmidt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-15 with categories.
Rechtsfragen Zum Gesellschaftlichen Und Wirtschaftlichen Wandel Im Jahr 2020
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Author : Mirko Andreas Bange
language : de
Publisher: Cuvillier Verlag
Release Date : 2020-10-29
Rechtsfragen Zum Gesellschaftlichen Und Wirtschaftlichen Wandel Im Jahr 2020 written by Mirko Andreas Bange and has been published by Cuvillier Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-29 with Law categories.
Der Tagungsband fasst 11 Beiträge zusammen, die anlässlich der Liberalen Rechtstagung 2020 (18. – 20. Dezember 2020) in der Theodor-Heuss-Akademie in Gummersbach bzw. digital gehalten worden sind. Die Rechtstagung fand unter dem übergeordneten Thema „Rechtsfragen zum gesellschaftlichen und wirtschaftlichen Wandel im Jahr 2020“ statt. Die Beiträge berühren zahlreiche Rechtsfragen aus den Bereichen Gesellschaftsrecht, IT-Recht, Datenschutzrecht, Kartellrecht, Zivilrecht und Vielem mehr! Unter anderem beschäftigen sich die Aufsätze mit aktuellen Fragen zu den Themen Weltkartellrecht, Corporate-Governance, Kunstfreiheit, Eigenrechte der Natur und vielem mehr!
Die Digitale Transformation Der Deutschen Steuerverwaltung
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Author : Daniel Simon Schaebs
language : de
Publisher: tredition
Release Date : 2022-08-18
Die Digitale Transformation Der Deutschen Steuerverwaltung written by Daniel Simon Schaebs and has been published by tredition this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-18 with Political Science categories.
Die Steuerverwaltung in Deutschland ist aus historischen Gründen dezentral organisiert. Mit insgesamt 17 grundsätzlich unabhängigen Steuerverwaltungen nimmt Deutschland in Europa eine Sonderrolle ein, die im Kontext der Digitalisierung zu großen Herausforderungen führt. So bedurften föderale Kooperationsmodelle im Bereich der Steuer-IT in der Vergangenheit schon erheblicher finanzieller Ressourcen. Auch künftig ist mit einem hohen Finanzierungs- und Abstimmungsbedarf zu rechnen. Der Bundesrechnungshof äußerte in seinen Berichten mehrfach Kritik zum aktuellen KONSENS-Vorhaben. Die Auswertung einer gleichartigen Befragung von 11 Landesfinanzministerien mit 15 Kernfragen zu diversen Digitalisierungsbemühungen der einzelnen Bundesländer offenbart die nur schleppenden Fortschritte bei der digitalen Transformation der Steuerverwaltung. Vor diesem Hintergrund werden drängende Reformbedürfnisse aufgezeigt und mit entsprechenden Handlungsempfehlungen verbunden. Hierzu zählen die Bündelung der Digitalkompetenz auf Bundesebene, eine Reform der Qualifizierung von Bediensteten sowie die Einrichtung agiler Finanzämter mit optimierten Strukturen und digitalen Besteuerungs- bzw. Verwaltungsverfahren. Zusätzlich wird der Aufbau einer Steuerdatenforschung und ausgeprägten Steuerverwaltungswissenschaft erörtert.
On Being Free
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Author : Frithjof Bergmann
language : en
Publisher: University of Notre Dame Pess
Release Date : 1977-12-31
On Being Free written by Frithjof Bergmann and has been published by University of Notre Dame Pess this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977-12-31 with Philosophy categories.
With extraordinary elegance and philosophic power, Frithjof Bergmann presents a genuine rethinking of freedom. By changing the focus from outside to inside the person, Bergmann shows how freedom can be a reality in self-growth, parenting, education, and in shaping a society that stimulates rather than stunts the self.
Mastering Megatrends
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Author : Doris Naisbitt
language : en
Publisher: World Scientific
Release Date : 2017-12-28
Mastering Megatrends written by Doris Naisbitt and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-28 with Business & Economics categories.
From the author of the New York Times bestseller, Megatrends: Ten New Directions Transforming Our Lives, comes the new title on dealing with the complexity of change. It is one thing to spot the real trends from the fads, but it is another whole new ball game to deal with the incoming trend. This is the centrepiece of Mastering Megatrends.
Sustainability Challenges In The Agrofood Sector
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Author : Rajeev Bhat
language : en
Publisher: John Wiley & Sons
Release Date : 2017-04-24
Sustainability Challenges In The Agrofood Sector written by Rajeev Bhat and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-24 with Technology & Engineering categories.
Sustainability Challenges in the Agrofood Sector covers a wide range of agrofood-related concerns, including urban and rural agriculture and livelihoods, water-energy management, food and environmental policies, diet and human health. Significant and relevant research topics highlighting the most recent updates will be covered, with contributions from leading experts currently based in academia, government bodies and NGOs (see list of contributors below). Chapters will address the realities of sustainable agrofood, the issues and challenges at stake, and will propose and discuss novel approaches to these issues. This book will be the most up-to-date and complete work yet published on the topic, with new and hot topics covered as well as the core aspects and challenges of agrofood sustainability.
Legislation In Europe
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Author : Ulrich Karpen
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-12-10
Legislation In Europe written by Ulrich Karpen and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-10 with Law categories.
Following on from the first volume, this unique book is the only collection of native analyses of the status of legislation in 30 European jurisdictions plus the EU. Each chapter, written by a national authority in the legislative field, presents and critically assesses: - the national constitutional environment and its connection with EU law; - the nature and types of legislation; - the legislative process; - the drafting process; - jurisprudence conventions; - the training of drafters. The book opens with a comparative chapter on the these six themes, and concludes with an analysis of trends and best practices in Europe. Legislation in Europe is a necessary addition to law and policy libraries, law-making institutions and agencies, and an invaluable tool for constitutional and drafting academics and practitioners.
Pluralist Constitutions In Southeast Asia
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Author : Jaclyn L Neo
language : en
Publisher: Bloomsbury Publishing
Release Date : 2019-04-04
Pluralist Constitutions In Southeast Asia written by Jaclyn L Neo and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-04 with Law categories.
This book examines the presence of ethnic, religious, political, and ideational pluralities in Southeast Asian societies and how their respective constitutions respond to these pluralities. Countries covered in this book are Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. The chapters examine: first, the range of pluralist constitutional values and ideas embodied in the constitutions; secondly, the pluralist sources of constitutional norms; thirdly, the design of constitutional structures responding to various pluralities; and fourthly, the construction and interpretation of bills of rights in response to existing pluralities. The 'pluralist constitution' is thus one that recognises internal pluralities within society and makes arrangements to accommodate, rather than eliminate, these pluralities.
The Nordic Constitutions
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Author : Helle Krunke
language : en
Publisher: Bloomsbury Publishing
Release Date : 2018-08-23
The Nordic Constitutions written by Helle Krunke and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-23 with Law categories.
This book analyses the Nordic constitutional systems of Denmark, Finland, Iceland, Norway and Sweden in a comparative context. It has two main aims: first to fill a gap in the literature by providing an accessible English language account of the Nordic constitutions, and second to provide a comparative analysis of them, revealing their similarities and differences within their political, historical and cultural contexts. In this respect, the book challenges the assumption that the Nordic countries form a homogeneous constitutional system due to their cultural and historical affinities, a view not necessarily supported by a close comparative examination. A key issue is EU membership –where the Nordic countries have made different choices at different times – and the book will show how this has affected the individual countries and whether a divide between EU member states (Denmark, Finland and Sweden) and non-members (Iceland and Norway) has appeared. Another key issue is how the ECHR has impacted the Nordic constitutional systems and whether the convention draws the Nordic systems closer to each other. The book represents a first of its kind in the English language, and will provide constitutional scholars with a valuable comparative resource on the Nordic region.