Abstract
Over the past decades, German tax law has systematically ordered the substantive tax law of Germany. However, the question of how tax burdens can actually be realized in practice has so far been viewed primarily as a problem of tax procedural law. The following article attempts to extend the general system of German tax law to covering this aspect. For this purpose, the article makes reference to the so called "Steuerungstheorie" developed in German public law. The article explains on this basis the importance of tax compliance from a systematic point of view for tax law.
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