Portable Die Gerechte Grundsteuer Im Lichte Von Leistungsfähigkeits- Und Äquivalenzprinzip Device [QL69fPAp]

Understanding the Fair Ground Tax

This comprehensive study delves into the complexities of the ground tax system, offering a unique perspective on its fairness and applicability. "The Fair Ground Tax in the Light of Performance and Equivalence Principles" is more than just a political debate; it is a scholarly contribution to the field of tax science. The book explores the interplay between justice, the ground tax, and the principles of performance and equivalence, drawing parallels to a multi-generational community living in a house with three stories, each representing different generations, origins, and life perspectives. The book acts as a guidepost, providing both external support and internal orientation for the community's cohesion and well-being.

Performance vs. Equivalence Principles

The core of this study revolves around the debate between the performance principle and the equivalence principle in ground tax calculation. The performance principle is widely regarded as the sole criterion for distributing tax burdens fairly. However, this book challenges the notion, questioning the validity of the equivalence principle as a constitutional basis for ground tax calculation. The book delves into practical implications, highlighting how four countries have adopted reform models based on the equivalence principle, which differ from federal law. This not only presents an academic challenge but also has significant political and practical implications. The book's analysis is crucial for understanding the potential legal and political challenges these reform models may face.

Target Audience and Benefits

Targeted towards tax professionals, legal experts, educators, and students, this book is a valuable resource for anyone interested in the nuances of tax law and policy. The book's

• in-depth analysis
• practical insights

make it an essential read for understanding the current state and future directions of the ground tax system. Whether you are a tax advisor, a legal practitioner, an academic, or a student, this book offers a unique perspective that will enhance your understanding of tax science and policy. With its clear and concise writing style, comprehensive content, and practical applications, "The Fair Ground Tax in the Light of Performance and Equivalence Principles" is a must-read for anyone looking to deepen their knowledge in this field.