Finanzgewalt in der Kompetenzordnung

The levying of taxes for purposes of controlling the behavior of taxpayers, the increased use of fees and other contributions in order to finance the state and current developments in public budgeting and accounting are predominant features of the fiscal state today. These features present a host of legal problems. For the first time, Hanno Kube deals with these problems by taking account of the interdependent areas of tax law, administrative law as well as budget law. As a result, he is able to define clear normative boundaries to the use of the legal instruments beyond their original purpose, and provides perspectives as to how the fiscal state can be made more efficient within the framework of constitutional, EC and WTO law.