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Law --- Jurisprudence --- Civil rights --- Philosophy --- Law - Philosophy

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Dieses kleine Buch liefert historisch belegte Fakten ungewöhnlicher Maßnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditäten der Steuergesetzgebung werfen. Die kurzen, leicht lesbaren Texte und ihr unterhaltsamer Charakter eignen sich perfekt, um sie als kleine Geschichten im Büro, in Reden oder in persönlichen Gesprächen aufzugreifen. Die übersichtliche, alphabetisch sortierte und mit vielen Illustrationen angereicherte Darstellung garantiert eine informative und unterhaltsame Lektüre. In der sonst oft trockenen Welt der Steuertexte ist das Werk eine erfrischende Abwechslung und ein wunderbares, handliches Geschenk für alle, die sich beruflich mit Steuern beschäftigen, sowie für alle, die sie mehr oder weniger freudig zu entrichten haben. Der Inhalt Aufruhrsteuer Bartsteuer Fenstersteuer Galgensteuer Kreuzzugssteuer Mordsteuer Nachtigallensteuer Zehnt u.v.m. Der Autor Dipl.-Kfm. Reiner Sahm ist Steuerberater und Geschäftsführer der accura Steuerberatungsgesellschaft mbH in Berlin.

Tax accounting. --- Tax laws. --- History. --- Law—Philosophy. --- Law. --- Cultural heritage. --- Business Taxation/Tax Law. --- History, general. --- Theories of Law, Philosophy of Law, Legal History. --- Cultural Heritage.

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Dr Peng He in her book addresses various issues, drawing on Western and Chinese sources for her argument for a ‘communicative’ theory of law making. This book is both timely and important in the Chinese context. Her argument depends upon the insight that what is important in societies is not just representative democracy but ‘voice’ - the opportunity for individuals to be heard and bring their input into official systems.  More than that, she argues that this can also take further the idea of living by the rules as something that is not to be seen as narrow Legalism but as something more akin to living ‘righteously’ – a view which is resonant with parts of Chinese legal thought. This book is also important in the present Chinese context in another way. The developing economy necessitates substantial legal reform.  But applying Western models to China can often be naïve and not fully fulfil their intended purpose. Peng He’s work addresses this by looking at the process of legislation in connection with legal reform. It is grounded in a sound theoretical reflection of both the process of legal transplantation and the process of law making, and looks both at Western and Chinese sources. Such an approach needs to draw from several intellectual traditions and it is this interdisciplinary, foundational research that is the task Dr He has set herself in her project. Her theory will provide an abstract theoretical framework that is sensitive to local conditions, while at the same time incorporating insights on law reform from a broad range of disciplines. Her research is of direct practical relevance for reforming the legislative process in China.                                                                                                  -- Professor Zenon Bańkowski                                                               The University of Edinburgh.

Legislation --- Law --- Legislative process --- Law. --- Theories of Law, Philosophy of Law, Legal History. --- Philosophy. --- Jurisprudence --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Law—Philosophy. --- China --- Politics and government.

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Politikwissenschaftliche Pluralismustheorien betrachten Gemeinwohl als Resultat politischer Kompromisse. Solche prozeduralen Konzepte finden sich auch in der Rechtswissenschaft, wenn es darum geht, allgemeinen und schwachen Interessengruppen besondere Klagerechte einzuräumen. Allerdings müssen Gerichte in ihren Urteilen inhaltlich begründen, inwiefern mit solchen Klagen öffentliche Interessen gewahrt werden. Am Beispiel des Verbraucherschutzes erläutert der Autor, warum moderne Pluralismuskonzepte auch solche inhaltlichen Gemeinwohlbestimmungen in die Analyse der Interessenvermittlung einbeziehen sollten.     Der Inhalt - Die Verteidigung „öffentlicher Interessen“ - Die Dilemmata „allgemeiner Interessen“ - Kollektive Interessenvertretung oder individueller Rechtsschutz? - Sammelklagen als Ausdruck und Konsequenz des fragmentierten Pluralismus am Beispiel der USA - Prozedurales Gemeinwohl als grenzüberschreitender Konsens?     Die Zielgruppen - Dozierende und Studierende der Politik-, Rechts- und Sozialwissenschaften - SozialwissenschaftlerInnen, JuristInnen sowie politische EntscheidungsträgerInnen     Der Autor Prof. Dr. Christoph Strünck lehrt Politikwissenschaft, insbesondere Sozialpolitik, an der Philosophischen Fakultät der Universität Siegen.

Political theory. --- Law—Philosophy. --- Law. --- Social structure. --- Social inequality. --- Political Theory. --- Fundamentals of Law. --- Social Structure, Social Inequality. --- Equality.

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This book presents an analysis of global legal history in Modern times, questioning the effect of political revolutions since the 17th century on the legal field. Readers will discover a non-linear approach to legal history as this work investigates the ways in which law is created. These chapters look at factors in legal revolution such as the role of agents, the policy of applying and publicising legal norms, codification and the orientations of legal writing, and there is a focus on the publicization of law.    The author uses Herbert Hart’s schemes to conceive law as a human artefact or convention, being the union between primary rules of obligations and secondary rules conferring powers. Here we learn about those secondary rules and the legal construction of the Modern state, and we question the extent to which codification and law reporting were likely to revolutionize the legal field.   These chapters examine the hypothesis of a legal revolution that could have concerned many countries in modern times. To begin with, the book considers the legal aspect of the construction of Modern States in the 17th and 18th centuries. It goes on to examine the consequences of the codification movement as a legal revolution before looking at the so-called “constitutional” revolution, linked with the extension of judicial review in many countries after World War II. Finally, the book enquires into the construction of an EU legal order and international law.    In each of these chapters, the author measures the scope of the change, how the secondary rules are concerned, the role of the professional lawyers and what are the characters of the new configuration of the legal field.   This book provokes new debates in legal philosophy about the rule of change and will be of particular interest to researchers in the fields of law, theories of law, legal history, philosophy of law and historians more broadly.

Law --- History. --- Legal history --- History and criticism --- Philosophy of law. --- Theories of Law, Philosophy of Law, Legal History. --- History, general. --- Philosophy of Law. --- Annals --- Auxiliary sciences of history --- Law—Philosophy. --- Law. --- Political science. --- Administration --- Civil government --- Commonwealth, The --- Government --- Political theory --- Political thought --- Politics --- Science, Political --- Social sciences --- State, The --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Jurisprudence --- Legislation --- Philosophy.