Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland
It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young pro...
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| Tác giả chính: | |
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| Định dạng: | Online |
| Ngôn ngữ: | Tiếng Đức |
| Được phát hành: |
Universitätsverlag Göttingen
2022
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| Những chủ đề: | |
| Truy cập trực tuyến: | OCN: 1334905435 |
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| _version_ | 1869531342507606016 |
|---|---|
| author | Thieme, Sophie |
| author_browse | Thieme, Sophie |
| author_facet | Thieme, Sophie |
| author_sort | Thieme, Sophie |
| collection | Directory of Open Access Books |
| description | It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability.
However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement? |
| format | Online |
| id | doab-20.500.12854ir-81383 |
| institution | Directory of Open Access Books |
| language | ger |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | Universitätsverlag Göttingen |
| publisherStr | Universitätsverlag Göttingen |
| record_format | ojs |
| spelling | doab-20.500.12854ir-813832025-07-30T11:55:35Z Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland Thieme, Sophie Germany church tax reform thema EDItEUR::L Law thema EDItEUR::L Law It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability. However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement? 2022-05-12T11:54:46Z 2022-05-12T11:54:46Z 2022-04-15T04:30:44Z 2022 book book OCN: 1334905435 https://library.oapen.org/handle/20.500.12657/54059 978-3-86395-531-1 https://directory.doabooks.org/handle/20.500.12854/81383 ger open access image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/54059/1/thieme_diss.pdf https://library.oapen.org/bitstream/20.500.12657/54059/1/thieme_diss.pdf https://library.oapen.org/bitstream/20.500.12657/54059/1/thieme_diss.pdf https://library.oapen.org/bitstream/20.500.12657/54059/1/thieme_diss.pdf Universitätsverlag Göttingen 10.17875/gup2022-1905 10.17875/gup2022-1905 af9011e0-03b9-4a5c-9ae6-b9da4898d1b2 978-3-86395-531-1 AG Universitätsverlage open access |
| spellingShingle | Germany church tax reform thema EDItEUR::L Law thema EDItEUR::L Law Thieme, Sophie Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title | Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title_full | Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title_fullStr | Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title_full_unstemmed | Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title_short | Reformvorschläge der Kirchensteuer in der Evangelischen Kirche in Deutschland |
| title_sort | reformvorschlage der kirchensteuer in der evangelischen kirche in deutschland |
| topic | Germany church tax reform thema EDItEUR::L Law thema EDItEUR::L Law |
| topic_facet | Germany church tax reform thema EDItEUR::L Law thema EDItEUR::L Law |
| url | OCN: 1334905435 |
| work_keys_str_mv | AT thiemesophie reformvorschlagederkirchensteuerinderevangelischenkircheindeutschland |