Extremely large gradients of the complex refractive index exist within microstructures used by modern semiconductor technology. A matrix calculation method of multilayer structures is presented for the non-destructive electrical and structural characterization of inhomogeneously doped semiconductors. This concept includes coherent multiple reflections within the refractive index profile as well as incoherent multiple reflections within the whole wafer in the cases with and without an applied magnetic field and also yields the spacial distribution of free carrier profiles as of transitions between different crystal phases by using the least-squares fit procedures. According to the theorem of optical and magneto-optical (MO) reciprocity the accuracy of the method is enhanced by using the asymmetrical optical reflectivity and the asymmetrical differential MO reflectance.