RT Book
T1 Rechtsfragen der Kirchensteuer
T2 Jus Ecclesiasticum
JF Jus Ecclesiasticum
A1 Hammer, Felix 1957-
LA German
PP Tübingen
PB Mohr Siebeck
YR 2002
ED 1. Aufl.
UL https://ixtheo.de/Record/1946073369
AB In the various European countries, churches and other religious groups have different methods to acquire money. One of these is the tax collected by the churches in Germany. This is in fact a tax, not a government tax imposed upon the inhabitants of the entire country but a tax levied by each church, with the authorization of the government, on its members. In this work, Felix Hammer outlines how the churches right to collect taxes came about. This began in the Middle Ages, as the author shows, and then goes on to describe how this is rooted in the constitution, what its current significance for the churches is and what the present tax laws are. He concludes by taking a look at the future of taxation by the churches in a united Europe.
AB Felix Hammer stellt die Kirchensteuer im historischen wie internationalen Kontext dar und zeigt ihre wirtschaftliche Bedeutung für die Kirchen. Er untersucht die verfassungsrechtlichen Probleme, die sich bei der Kirchensteuer stellen und geht auch auf Anwendungsfragen des Kirchensteuerrechts ein.
SN 978-3-16-166430-4
K1 Theologie
K1 Hochschulschrift
DO 10.1628/978-3-16-166430-4