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Heike Jochum

Grundfragen des Steuerrechts

Eine verfassungsrechtliche und methodische Einführung für Lehre und Praxis
[Fundamental Issues of Fiscal Law. A Constitutional and Methodological Introduction for Teaching and Practice.]
2012. XVI, 174 pages. unrevised ebook edition 2025.
DOI 10.1628/978-3-16-167249-1
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Summary
It is the function of fiscal law to provide reliable coverage of complex life circumstances. In doing so, it does however develop unhealthy vicissitudes. Under these circumstances it is all the more important to keep an eye on the fundamental issues of fiscal law and the methodology in dealing with its rules. Heike Jochum provides an approach to this.