Strafzwecke und Strafzumessung bei der Steuerhinterziehung.

»Purposes of Punishment and Punitive Measure in Tax Evasion«The work examines which purposes of punishment are to be considered in the punitive measure and which influence fiscal purposes may exert. It examines the judicature of the Federal Supreme Court in Germany on the punitive measure in tax evasion, empiric investigations on the sentencing by lower courts as well as punitive tables used by courts and the financial administration. The work finally supplies an own empiric investigation on the sentencing by the financial administration.