Helene Lieser · 1937
Lieser’s short book review assesses Wittschieben’s introduction to Austrian financial law through its accessibility and practical usefulness. She identifies its principal audience and deliberately modest educational aim:
Der bekannte Finanzwissenschaftler will vor allem der studierenden Jugend in anspruchsloser Form eine allgemeine Orientierung über das österreichische Finanzrecht geben.
English translation: The well-known scholar of public finance aims above all to give students a general orientation in Austrian financial law in an unpretentious form.
Lieser extends this recommendation to practitioners without specialist tax expertise: the clear arrangement permits rapid consultation. Her criterion is thus the book’s usefulness as an accessible guide, rather than theoretical originality. She closes by mapping its scope: fiscal equalization, budget law, financial administration, public debt, monopolies, and federal enterprises belong to the first volume; the systematic treatment of tax legislation is reserved for the second. This division presents financial law as an institutional field broader than taxation. The review’s concise endorsement rests on the connection between orderly exposition and the needs of students and nonspecialist professionals.
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