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Werturteilsfreiheit als Postulat für die Betriebswirtschaftliche Steuerlehre?

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  • Ute Schmiel

    (Universität Duisburg-Essen)

Abstract

Summary In the theory of tax management (Betriebswirtschaftliche Steuerlehre) there is considerable controversy over the avoidance of value judgements as postulated by Max Weber and Hans Albert. It is disputable to what extent this postulate may be used as a methodological rule within the theory of tax management. Unlike some of its main exponents, it is claimed that the theory of tax management can be free from value judgements and still be efficient. However, it has to be considered that Weber’s and Albert’s postulate cannot be employed to reliably distinguish science from non-science. If this postulate is intended to fulfil that function, it needs to be enhanced.

Suggested Citation

  • Ute Schmiel, 2005. "Werturteilsfreiheit als Postulat für die Betriebswirtschaftliche Steuerlehre?," Schmalenbach Journal of Business Research, Springer, vol. 57(6), pages 525-545, September.
    • Handle: RePEc:spr:sjobre:v:57:y:2005:i:6:d:10.1007_bf03372773
    DOI: 10.1007/BF03372773
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    More about this item

    Keywords

    B31; B40; H20;
    All these keywords.

    JEL classification:

    • B31 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - Individuals
    • B40 - Schools of Economic Thought and Methodology - - Economic Methodology - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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