@inbook{Kußmaul+2018+1+20,
url = {https://doi.org/10.1515/9783110529906-025},
title = {1. Steuerrechtliche Grundlagen und Steuersystem},
booktitle = {Steuern},
booktitle = {Einführung in die betriebswirtschaftliche Steuerlehre},
author = {Heinz Kußmaul},
publisher = {De Gruyter Oldenbourg},
address = {Berlin, Boston},
pages = {1--20},
doi = {doi:10.1515/9783110529906-025},
isbn = {9783110529906},
year = {2018},
lastchecked = {2026-05-05}
}