Law
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.]
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Published in German.
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.