Sebastian Müller-Franken
Maßvolles Verwalten
Effiziente Verwaltung im System exekutiver Handlungsmaßstäbe am Beispiel des maßvollen Gesetzesvollzugs im Steuerrecht
[Moderate Administration. Efficient Administration within a System of Executive Criteria of Action, considering Moderate Law Enforcement in Tax Law as an Example.]
2004. 619 pages. unrevised e-book edition 2019; Original edition 2004. Price for libraries
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The financial crisis demands of the state to moderate its financial resources. The democratic constitutional state is liable to other regulations than a business venture, therefore, the principle of efficiency can not be the sole criteria for any of its action. For the executive Sebastian Müller-Franken develops a doctrine of the criteria of the administrative act which integrates the efficiency into a comprehensive system.