Finanz-Rundschau
The Finanz-Rundschau (FR) , subtitled Income Tax Law , was founded in 1918 as the German Tax Gazette and has been continued as the Finanz-Rundschau since 1945.
The aim and concept of the Finanz-Rundschau
The Finanz-Rundschau specializes in particular on income tax , but corporate tax and trade tax issues are also dealt with. Since 1999, the magazine has also devoted itself increasingly to issues of corporate restructuring and inheritance tax . The aim of the journal is to take into account the entire spectrum of professions involved in taxation procedures, including science, through well-founded articles and the maintenance of the controversial discussion. The Finanz-Rundschau follows the approach of a scientific journal; according to the Association of University Teachers (VHB), this is a "recognized scientific journal in the field of business administration or its sub-disciplines", in this case the sub-discipline of business taxation.
history
Today's Finanz-Rundschau was founded in October 1918 as the “German Tax Gazette - Monthly for Science and Practice of Direct Reich, State and Municipal Taxes and Related Areas” . The first contributions come from Hans Arlt, Wilhelm Boethke, Fritz Haußmann, Alfons Mrozek, Johannes Popitz and Georg Strutz , the first editor in charge was Alfons Mrozek from 1918 to 1930.
In 1935 the magazine was transformed into a magazine for the entire tax law and designed as a practical tax service in the form of a quick-file, this lasted until 1944. From 1936 the paper appears twice a month. From 1951 the publishing house Dr. Otto Schmidt KG as publisher in conjunction with the specialist tax consultant institute . The leading articles at the beginning of the booklet are written by prominent authors, e. B. Karl Bräuer , Ottmar Bühler , Otto Schmidt , Günter Schmölders and Gerhard Wacke .
In 1953 the magazine was divided into an issue A (including the sales tax review ) and an issue B (excluding the sales tax review), and in 1959 the glossary column Ceterum censeo appeared for the first time . Since 1974, judgment annotations from BFH judges have appeared on a regular basis . B. Ludwig Schmidt , Günter Söffing, Walter Drenseck , Hans-Joachim Kanzler , Michael Kempermann , Heinz-Jürgen Pezzer , Heinrich Weber-Grellet .
In 1986 Mechthild Lopau was appointed editor-in-chief, and she held the post until 1997. Her successor has been Wolfgang Lingemann since then.
target group
Target groups are all members of the tax advisory professions (lawyers, tax consultants, auditors), officials of the tax courts and tax administration , representatives of tax law and business taxation.
Editing, permanent staff, editor
Editing : Attorney Wolfgang Lingemann
Permanent staff: (Chairman) judges at the BFH Winfried Bergkemper, Walter Bode, Peter Fischer, Walter Greite, lawyer / tax advisor Hans-Joachim Kanzler , Michael Kempermann , Heinz-Jürgen Pezzer , Heinrich Weber-Grellet and Michael Wendt
Since 2013, the editorial team has been supported by an advisory board that includes judges at the Federal Fiscal Court, Andreas Herlinghaus, Head Ministerialrat Ingo van Lishaut, lawyer / tax advisor Norbert Schneider, tax advisor Andreas Schumacher and university professor Roman Seer .
The Finanz-Rundschau is published in conjunction with the specialist tax consultant institute from the Dr. Otto Schmidt published.
Content, issue division, categories
The articles on current income tax topics, together with the reporting on the highest court rulings and the comprehensive documentation of current administrative decisions, form the focus of the Finanz-Rundschau. The (presiding) judges at the BFH Winfried Bergkemper, Walter Bode, Peter Fischer, Walter Greite, Hans-Joachim Kanzler , Michael Kempermann , Heinz-Jürgen Pezzer , Heinrich Weber-Grellet and , in some cases, report on the latest decisions of the BFH with regular comments Michael Wendt . In the columns "Short articles" and "Discussion contributions", new tax law problems that have arisen from practice are pointed out at an early stage or a pointed position is taken on them. The constant gloss "Ceterum censeo" helps to loosen up the magazine. The CARLÉ KORN STAHL STRAHL law firm, Cologne , is part of a specialist advisory board for the “FR design practice” section and the partnership Flick Gocke Schaumburg and Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft are involved.
Frequency of publication, scope
The Finanz-Rundschau appears on the 5th and 20th of each month. A single issue has an average of 48 pages.
ISSN : 2567-4765
Individual evidence
- ^ Association of University Lecturers for Business Administration: Complete list. Retrieved April 5, 2017 .