Kuno Barth

Kuno Barth (born December 13, 1906 in Stuttgart , † October 14, 1994 ibid) was a German lawyer and economist.

Life and career

Kuno Barth attended the Eberhard-Ludwigs-Gymnasium Stuttgart and studied law and political science in Tübingen , Berlin and Kiel from 1925 to 1930 . In 1929 he completed his studies with a degree in economics ; In 1930 he took the first and in 1933 the second exam for the higher judicial service. Until 1938 he worked as a deputy magistrate and assistant public prosecutor. He quit his service in the increasingly National Socialist judiciary and received his doctorate from the University of Tübingen in 1939. jur. on "The development of community thinking in enforcement law, especially in the application of the Enforcement Abuse Act". Shortly afterwards he also received his doctorate in economics with a dissertation on "The annual balance sheet, its economic significance and legal regulation, systematically and historically presented using the results of today's balance sheet theory". In addition to working on his doctoral theses, he was already working in an advisory capacity for companies, and from 1940 he worked in auditing. From 1943 until the end of the war he had to do military service, not until 1948 did he return home from British captivity. He then resumed his work in auditing and in 1952 became self-employed as an auditor and tax advisor .

In 1957 he completed his habilitation with Rudolf Johns in Tübingen for general business administration and business taxation. In 1963 he was appointed to the chair for tax law and public law at the University of Mannheim . Barth took a variety of positions on current tax and accounting law issues and was critical of the "revolutionizing schoolchildren" and university students.

Works (selection)

• The company's annual balance sheet. Stuttgart 1950
• The valuation with iron stocks. Stuttgart 1951
• The development of German accounting law. 2 volumes, Stuttgart 1953/1955

Festschrift for Kuno Barth

• Tax burden and corporate policy. Edited by Karl Oettle with the collaboration of Siegfried Grötzinger, Wolfgang Geiss, Günter Lutz and Rudolf Mahnkopf. Kuno Barth on his sixty-fifth birthday. Stuttgart 1971

literature

• Heinz H. Poker: Chronicle of the City of Stuttgart, 1994-1996, In: Publications of the Archive of the City of Stuttgart, Archive of the City of Stuttgart, Klett-Cotta, 1997 ISBN 3608918698
• Peter Mantel: Business Administration and National Socialism: A Study of Institutional and Personal History . Wiesbaden: Gabler, 2010, ISBN 978-3-8349-8515-6 , p. 651