Werturteilsfreiheit als Postulat für die Betriebswirtschaftliche Steuerlehre?

Ute Schmiel
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Ute Schmiel: Universität Duisburg-Essen

Schmalenbach Journal of Business Research, 2005, vol. 57, issue 6, 525-545

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.

Keywords: B31; B40; H20; Enhancement of the Postulate of Value Judgement Avoidance; Hans Albert; Max Weber; Methodological Disputes in the Theory of Tax Management; Postulate of Value Judgement Avoidance; Value Judgement Avoidance in the Theory of Tax Management; Erweiterung des Werturteilsfreiheitspostulats; Hans Albert; Max Weber; Methodologische Kontroversen in der Betriebswirtschaftlichen Steuerlehre; Werturteilsfreiheit in der Betriebswirtschaftlichen Steuerlehre; Werturteilsfreiheitspostulat (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1007/BF03372773

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