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Methoden steuerrechtlicher Entscheidungsfindung

Edited by Michael Droege, Christine Osterloh-Konrad and Christian Seiler
[Methods of Decision-Making in Tax Law.]
2023. 234 pages.
DOI 10.1628/978-3-16-162788-0
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Summary
The disciplinary identity of tax law is determined not only by its subject matter, but above all by the method of its development. A proper understanding of this sub-area of law thus also requires a sophisticated understanding of methodology, which includes both the development of a corresponding dogmatics and its handling in concrete decision-making.