Die verfassungsrechtliche Rechtfertigung der Steuerlast und Steuererhebung

In this study, jurisprudential, economic and sociopolitical tax justifications will be systematically summarised and evaluated. Related to a renewed tax justification based on standards of the German Constitution, the reasons and limits of taxation are elaborated and designed for legislation and application of tax laws. The study focuses on weighing proprietorship against tax charges of citizens. New approaches to an appropriate distribution of the tax burden are developed under consideration of fundamental liberties and the principle of equality. The study also aims to concretise the constitutional requirements on tax burdens with regard to the collection procedure, and to offer legal-political arguments. This work was distinguished with the "Dissertationspreis 2018" by the Alumni-Vereinigung der Juristischen Fakultät der Universität Augsburg e.V..