Maßvolles Verwalten

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. The author outlines his system of executive criteria for the administrative act following the example of the tax administration and demonstrates how his doctrine can be implemented in the enforcement of tax laws.