Besteuerung Und Wirtschaftliche Entwicklung in Ostafrika

Name: Besteuerung Und Wirtschaftliche Entwicklung in Ostafrika
Brand: Springer
SKU: 9783540034421
Price: 3776.0 INR
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by Lübbe Schnittger

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ISBN13: 9783540034421
Binding: Paperback
Subject: N/A
Publisher: Springer
Publisher Imprint: Springer
Publication Date: January 1, 1966
Pages: 194
Original Price: EUR 51.39
Language: German
Edition: N/A
Item Weight: 304 grams
BISAC Subject(s): Economics / General

About The Book

Der Verfasser der vorliegenden Arbeit, Dr. LUBBE SCHNITTGER, trat vor zwei Jahren mit einer Arbeit "Staatshaushalt und Finanzierung in Entwick- lungsHindern", herausgegeben yom Bremer AusschuB fUr Wirtschaftsfor- schung, hervor. Die damalige Arbeit, eine Erlanger Dissertation, stutzte sich vornehmlich auf ausHindische Bucher und Zeitschriftenaufsatze - die deutsche Literatur auf diesem Gebiet halt sich noch in engem Rahme- sowie die reichen Materialien des Bremer Ausschusses fUr Wirtschaftsfor- schung. Dank diesem Studium literarischer Quellen war der Verfasser in besonderer Weise dafur vorbereitet, die Finanzen einer Gruppe von Ent- wicklungslandern, namlich der drei ostafrikanischen Lander, an Ort und Stelle zu untersuchen, wozu ihm ein Forschungsauftrag der Afrika-Studien- stelle des 1 0-Instituts und die Finanzierung durch die Fritz-Thyssen-Stif- tung die Moglichkeit bot. Einer solchen Untersuchung kommt schon deshalb eine besondere Bedeu- tung zu, weil die ublichen finanzwissenschaftlichen Lehren auf die Verhalt- nisse fortgeschrittener Industrielander zugeschnitten sind, d. h. man ist dabei von Institutionen und Verhaltensweisen ausgegangen, wie sie in diesen Industrielandern gegeben sind. In Entwicklungslandern herrschen jedoch in der Regel ganz andere Bedingungen, auf die die Besteuerung sinnvoll aus- gerichtet werden muB: gegenuber einem GroBteil der Bevolkerung ist bei- spielsweise eine auf exakte Erfassung der Leistungsfahigkeit ausgerichtete Einkommensteuer kein geeignetes Instrument staatlicher Einnahmebeschaf- fung, wenn die Selbstversorgungswirtschaft dominiert, wenn schriftliche Auf- zeichnungen der Zensiten fehlen und wenn von einer entsprechend durch- gebildeten Steuerverwaltung nicht die Rede sein kann.

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