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Vor und Frühgeschichte

In: Zum Teufel mit der Steuer!

Author

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  • Reiner Sahm

Abstract

Zusammenfassung Im „Grundgesetz“ des deutschen Steuerrechts, der Abgabenordnung (AO), die in der Bundesrepublik Deutschland am 1. Januar 1977 in Kraft getreten ist, ist in § 3 Abs. 1 die Definition der Steuer enthalten, die den gegenwärtigen Rechtszustand in der Bundesrepublik Deutschland kennzeichnet: „Steuern sind Geldleistungen, die nicht eine Gegenleistung für eine besondere Leistung darstellen und von einem öffentlichrechtlichen Gemeinwesen zur Erzielung von Einnahmen allen auferlegt werden, bei denen der Tatbestand zutrifft, an den das Gesetz die Leistungspflicht knüpft; die Erzielung von Einnahmen kann Nebenzweck sein.“

Suggested Citation

  • Reiner Sahm, 2023. "Vor und Frühgeschichte," Springer Books, in: Zum Teufel mit der Steuer!, edition 3, chapter 1, pages 21-24, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-40592-2_1
    DOI: 10.1007/978-3-658-40592-2_1
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