Zur Nachweisbarkeit Eines Einflusses Der Politischen Richtungen Der Bundesregierungen Auf Das Deutsche Steuerrecht
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Zur Nachweisbarkeit Eines Einflusses Der Politischen Richtungen Der Bundesregierung Auf Das Deutsche Steuerrecht
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Author : Matthias Piaszinski
language : de
Publisher: diplom.de
Release Date : 2003-07-28
Zur Nachweisbarkeit Eines Einflusses Der Politischen Richtungen Der Bundesregierung Auf Das Deutsche Steuerrecht written by Matthias Piaszinski and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-28 with Business & Economics categories.
Inhaltsangabe:Zusammenfassung: Parlamentarisch-repräsentative Demokratien westlicher Prägung müssen pluralistisch strukturierten Interessen gerecht werden. Diese Interessen drücken sich in Erwartungshaltungen und Strategien der Wahlbevölkerung aus, um Vorteile für die eigene Person zu erzielen. In den Mittelpunkt solcher Überlegungen rückt die Gestaltung des Steuerrechts, weil mit ihr distributive Vorstellungen verwirklicht und gleichzeitig die dafür notwendigen allokations- und stabilitätsorientierten Bedingungen geschaffen werden müssen. Dabei entstehen verschiedene gesellschaftliche Gruppen, die sich einerseits stärker auf distributive Ziele oder andererseits auf allokative und stabilitätsorientierte Aspekte konzentrieren. Die von diesen Gruppen an die Regierung und an die sie stützenden Parteien herangetragenen Vorstellungen finden ihren Niederschlag in bestimmten Verhaltensmustern von Parteien und Politikern. Ziel ist es, nachzuweisen, dass die Gestaltung des Steuerrechts in der Bundesrepublik Deutschland von den Bundesregierungen und den sie stellenden Parteien zur Umsetzung solcher Verhaltensmuster eingesetzt wurde. Die Betrachtung wird dabei auf den Zeitraum von 1969 bis 1990 beschränkt, einerseits weil in diesem Zeitraum sowohl die SPD als auch die CDU als führende Parteien gemeinsam mit der FDP die Bundesregierung stellten und andererseits, da für den Zeitraum seit der Wiederherstellung der deutschen Einheit die Vermutung nahe liegt, dass die großen damit zusammenhängenden wirtschaftlichen Probleme Lösungen bedürfen, die größtenteils nur durch überparteilichen Konsens zu erreichen sind. Zur Untersuchung eines so langen Zeitraums ist es unumgänglich, die betrachtete Periode in einzelne Phasen aufzuteilen. Für das behandelte Thema bietet sich eine Wahl der Phasen an, die sich, in Bezug auf die die Regierung stellenden Parteien, an einer unterschiedlichen Zusammensetzung orientiert. Es ist offensichtlich, dass diese Einteilung in engem Zusammenhang mit unterschiedlichen politischen Zielsetzungen steht, ergeben sich doch die Zielstellungen der Regierungen teilweise unmittelbar aus den Zielen der an ihr beteiligten Parteien. Parteispezifische Zielstellungen sind jedoch nur ein Teil der Faktoren, welche die Politik bestimmen, und werden zeitweise von als vorrangig empfundenen Zielen überlagert. Immer dann nämlich, wenn die wirtschaftliche Lage schwieriger wird, finden wie die Erfahrungen zeigen ökonomische Überlegungen wieder vorrangig [...]
Zur Nachweisbarkeit Eines Einflusses Der Politischen Richtungen Der Bundesregierungen Auf Das Deutsche Steuerrecht
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Author : Matthias Piaszinski
language : de
Publisher: GRIN Verlag
Release Date : 2007
Zur Nachweisbarkeit Eines Einflusses Der Politischen Richtungen Der Bundesregierungen Auf Das Deutsche Steuerrecht written by Matthias Piaszinski and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Diplomarbeit aus dem Jahr 1996 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Humboldt-Universität zu Berlin (Betriebswirtschaftliche Steuerlehre), Sprache: Deutsch, Abstract: Parlamentarisch-repräsentative Demokratien westlicher Prägung müssen pluralistisch strukturierten Interessen gerecht werden. Diese Interessen drücken sich in Erwartungshaltungen und Strategien der Wahlbevölkerung aus, um Vorteile für die eigene Person zu erzielen. In den Mittelpunkt solcher Überlegungen rückt die Gestaltung des Steuerrechts, weil mit ihr distributive Vorstellungen verwirklicht und gleichzeitig die dafür notwendigen allokations- und stabilitätsorientierten Bedingungen geschaffen werden müssen. Ziel ist es, nachzuweisen, dass die Gestaltung des Steuerrechts in der Bundesrepublik Deutschland von den Bundesregierungen und den sie stellenden Parteien zur Umsetzung solcher Verhaltensmuster eingesetzt wurde. Die Betrachtung wird dabei auf den Zeitraum von 1969 bis 1990 beschränkt, weil in diesem Zeitraum sowohl die SPD als auch die CDU als führende Parteien gemeinsam mit der FDP die Bundesregierung stellten. Für das behandelte Thema bietet sich eine Wahl der Phasen an, die sich, in Bezug auf die die Regierung stellenden Parteien, an einer unterschiedlichen Zusammensetzung orientiert. Parteispezifische Zielstellungen sind jedoch nur ein Teil der Faktoren, welche die Politik bestimmen, und werden zeitweise von als vorrangig empfundenen Zielen überlagert. Immer dann nämlich, wenn die wirtschaftliche Lage schwieriger wird, finden - wie die Erfahrungen zeigen - ökonomische Überlegungen wieder vorrangig Eingang in die Entscheidungen. Aus diesem Grunde wird zu Beginn jeder betrachteten Periode ein kurzer Überblick über die wesentlichen Aspekte der wirtschaftlichen Entwicklung in den betreffenden Jahren gegeben. Aus Partei- und Wahlprogrammen, Regierungserklärungen sowie anderen Äußerungen verantwortlicher Politiker werden in einem zweiten Schritt die relevanten
The Political System Of The Federal Republic Of Germany
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Author : Klaus von Beyme
language : en
Publisher: Gower Publishing Company, Limited
Release Date : 1983
The Political System Of The Federal Republic Of Germany written by Klaus von Beyme and has been published by Gower Publishing Company, Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Political Science categories.
Asean Free Trade Agreement
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Author : Kim Hourn Kao
language : en
Publisher:
Release Date : 1997
Asean Free Trade Agreement written by Kim Hourn Kao and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with ASEAN countries categories.
Political Behavior
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Author : Herbert Tingsten
language : en
Publisher: New York : Arno Press
Release Date : 1975
Political Behavior written by Herbert Tingsten and has been published by New York : Arno Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Elections categories.
Danger Close
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Author : Steve Call
language : en
Publisher: Texas A&M University Press
Release Date : 2010-01-15
Danger Close written by Steve Call and has been published by Texas A&M University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-15 with History categories.
“America had a secret weapon,” writes Steve Call of the period immediately following September 11, 2001, as planners contemplated the invasion of Afghanistan. This weapon consisted of small teams of Special Forces operatives trained in close air support (CAS) who, in cooperation with the loose federation of Afghan rebels opposed to the Taliban regime, soon began achieving impressive—and unexpected—military victories over Taliban forces and the al-Qaeda terrorists they had sponsored. The astounding success of CAS tactics coupled with ground operations in Afghanistan soon drew the attention of military decision makers and would eventually factor into the planning for another campaign: Operation Iraqi Freedom. But who, exactly, are these air power experts and what is the function of the TACPs (Tactical Air Control Parties) in which they operate? Danger Close provides a fascinating look at a dedicated, courageous, innovative, and often misunderstood and misused group of military professionals. Drawing on the gripping first-hand accounts of their battlefield experiences, Steve Call allows the TACPs to speak for themselves. He accompanies their narratives with informed analysis of the development of CAS strategy, including potentially controversial aspects of the interservice rivalries between the air force and the army which have at times complicated and even obstructed the optimal employment of TACP assets. Danger Close makes clear, however, that the systematic coordination of air power and ground forces played an invaluable supporting role in the initial military victories in both Afghanistan and Iraq. This first-ever examination of the intense, life-and-death world of the close air support specialist will introduce readers to a crucial but little-known aspect of contemporary warfare and add a needed chapter in American military history studies.
Enlargement Of The European Union
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Author : Allan F. Tatham
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-26
Enlargement Of The European Union written by Allan F. Tatham and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-26 with Law categories.
The development of EU enlargement has raised many thorny issues unanticipated by the framers of the EC Treaty. A significant upshot of these issues is that the concept of European identity – defined in terms of such factors as culture, history and economics – has supplanted the long-dominant theme of ‘widening and deepening,’ particularly since the Union’s expansion has become primarily eastward. The major contribution of this important book lies in its analysis of the conceptualization and perception of enlargement from various points of view, focusing on the concerns of stakeholders and the ‘identity’ conflicts and uncertainties incurred by enlargement initiatives. In the course of its presentation, it details the actual pre-accession Europeanization process and its complex history. Among the key elements discussed are the following: the conflict between ‘widening’ and ‘deepening’ and the effect on EU institutional reform; institutional requirements on candidate countries; pre-accession criteria and negotiations; administrative capacity, judicial capacity, and legal approximation in accession states; capacity of the EU to absorb new Member States; and EC law as part of European identity. Also covered are specific historical details of particular pre-accession negotiations (e.g., Greece, Spain, Portugal, Malta, and Cyprus), the still inconclusive negotiations with Turkey and the Western Balkan states, and political factors involved in the non-accession of Norway, Iceland and Switzerland. Assembling powerful evidence and applying incisive analysis, the author’s conclusion shows that, absent further (and major) EU institutional reform, it will be difficult for an enlarging Union to continue to ‘deliver the goods.’ A watershed in the continuing great debate on the fulfilment of the EC Treaty’s determination to foster and promote ‘an ever closer union of the peoples of Europe,’ this book will prove invaluable to anybody interested in the European integration project, particularly lawyers, academics, officials and policymakers in the EU Member States.
Political Corruption
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Author : Michael Johnston
language : en
Publisher: Routledge
Release Date : 2017-07-12
Political Corruption written by Michael Johnston and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-12 with Political Science categories.
Corruption is once again high on the international policy agenda as a result of globalization, the spread of democracy, and major scandals and reform initiatives. But the concept itself has been a focus for social scientists for many years, and new findings and data take on richer meanings when viewed in the context of long-term developments and enduring conceptual debates. This compendium, a much-enriched version of a work that has been a standard reference in the field since 1970, offers concepts, cases, and fresh evidence for comparative analysis. Building on a nucleus of classic studies laying out the nature and development of the concept of corruption, the book also incorporates recent work on economic, cultural, and linguistic dimensions of the problem, as well as critical analyses of several approaches to reform. While many authors are political scientists, work by historians, economists, and sociologists are strongly represented. Two-thirds of the nearly fifty articles are based either on studies especially written or translated for this volume, or on selected journal literature published in the 1990s. The tendency to treat corruption as merely a synonym for bribery is illuminated by analyses of the diverse terminology and linguistic techniques that help distinguish corruption problems in the major languages. Recent attempts to measure corruption, and to analyze its causes and effects quantitatively are also critically examined. New contributions emphasize especially: corruption phenomena in Asia and Africa; contrasts among region and regime types; comparing U.S. state corruption incidence; European Party finance and corruption; assessments of international corruption rating project; analyses of international corruption control treaties; unintended consequences of anti-corruption efforts. Cumulatively, the book combines description richness, analytical thrust, conceptual awareness, and contextual articulation.
After Europe
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Author : Ivan Krastev
language : en
Publisher: University of Pennsylvania Press
Release Date : 2020-01-10
After Europe written by Ivan Krastev and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-10 with Political Science categories.
In this provocative book, renowned public intellectual Ivan Krastev reflects on the future of the European Union—and its potential lack of a future. With far-right nationalist parties on the rise across the continent and the United Kingdom planning for Brexit, the European Union is in disarray and plagued by doubts as never before. Krastev includes chapters devoted to Europe's major problems (especially the political destabilization sparked by the more than 1.3 million migrants from the Middle East, North Africa, and South Asia), the spread of right-wing populism (taking into account the election of Donald Trump in the United States), and the thorny issues facing member states on the eastern flank of the EU (including the threat posed by Vladimir Putin's Russia). In a new afterword written in the wake of the 2019 EU parliamentary elections, Krastev concludes that although the union is as fragile as ever, its chances of enduring are much better than they were just a few years ago.
Turnout In Germany
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Author : Markus Steinbrecher
language : en
Publisher: Nomos Verlagsgesellschaft
Release Date : 2007
Turnout In Germany written by Markus Steinbrecher and has been published by Nomos Verlagsgesellschaft this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with History categories.
Voter turnout in Germany has been declining since the end of the 1980s. European and Landtag representative assembly elections are particularly affected by this development. The all-time low was a turnout of 43 percent in the European Parliament election in 2004. The causes for this dramatic decline are a regular topic in public debates. This book analyzes the participation of Germans in European, Bundestag (Parliament), and Landtag elections since 1979. With its broad research design, the book integrates the most important approaches of empirical electoral research. In the first part of the book, turnout is described within its geographic and social context by means of data from official statistics. However, individual attitudes and motives of the voters are even more important for the interpretation of declining turnout and are thus examined in the second part of the book. The weakening of social norms and political dissatisfaction has dramatic consequences for turnout and cannot be