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Wirtschaftlichkeitserwägungen im Rahmen von Entscheidungen der öffentlichen Verwaltung

Dargestellt am Beispiel des finanzbehördlichen Verfahrensermessens i. S. d. § 88 Abs. 2 S. 2 AO
Nomos,  2024, 236 Pages, E-Book

ISBN 978-3-7489-4049-4

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englischThe subject of this doctoral thesis is the investigation of the meaning of "economic efficiency", in particular as a guiding principle, as a requirement for administrative action and as a procedural consideration in the process of decision making. By investigating the contours, characteristics and manifestations of the concept of economic efficiency in a structured manner, a comprehensive understanding of “economic efficiency” and its creative power in relation to administrative action and decision making is given. Thus, the thesis contributes in particular to the scientific understanding of the meaning of "economic efficiency" as a consideration relevant in the decision making process, using a concrete example of legal positivism.

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