Ute Sacksofsky
Umweltschutz durch nicht-steuerliche Abgaben
Zugleich ein Beitrag zur Geltung des Steuerstaatsprinzips
[Environmental Protection through Non-Tax Fees. The Validity of the Principle of the Fiscal State. By Ute Sacksofsky.]
2000. 314 pages. unrevised e-book edition 2019; Original edition 2000. Price for libraries
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In current political discussions, the demand for an ecologically-oriented tax system is becoming louder. In the field of environmental fees which are not taxes, Ute Sacksofsky explains the legal conditions which must be met if these demands are to be implemented. The particular question which will have to be dealt with is whether a constitutionally binding principle of the fiscal state exists and what the contents of such a principle could be. In addition, the author looks into the extent to which the federal government and the governments of the individual federal states are entitled to levy these fees.