Bilsdorfer / Kaufmann on tax evasion

Tax evasion has become increasingly important in recent years. The question always arises as to when and to what extent tax evasion can be established. Tax evasion is the "measure of all things" in criminal tax law. Our colleagues Prof. Dr. Peter Bilsdorfer and Michael Kaufmann address this topic in issue 37/23 of the journal "Deutsches Steuerrecht" (DStR). They examine the issue from various angles, including in relation to the individual types of tax, but also from the perspective of tax evasion over time.