Wertungen im Steuerrecht

The tax administration makes numerous decisions every day. From the outside, these decisions are not always easy to understand, as factors beyond the law influence them alongside legal provisions. This study examines these factors by first identifying the scope for decision-making and then developing a model for capturing influences beyond the law. To this end, the author contrasts a doctrinal legal perspective with a socio-legal approach. In doing so, she portrays a tax administration that strives to strike a constant balance between the interests of policymakers, taxpayers and staff. This approach provides valuable insights into the day-to-day work of the tax administration.