Das Praxishandbuch gibt als Grundwerk zur Kalkulation der Friedhofsgebühren allen mit der komplexen Materie Befassten eine umfassende praktische Anleitung zur Gebührenbemessung an die Hand. Dazu zeigt es anhand zahlreicher Schaubilder, Beispiele und der Darstellung der aktuellen Rechtsprechung die wichtigsten Grundsätze, Ermessensspielräume und Gefahrenquellen bei der Gebührenfindung in der Praxis auf.
Erik Gawel is Professor of Economics at the University of Leipzig and Deputy Head of the De-partment of Economics at the Helmholtz Centre for Environmental Research (UFZ). He studied economics and business administration at the University of Cologne, where he earned his PhD in Economics. In 2004, he qualified as a university lecturer at the University of Augsburg. He has worked at the Research Institute for Public Finance at the University of Cologne and at the Max Planck Institute for Research on Collective Goods, and served as a staff member of the Commis-sion of Inquiry into Sustainable Energy Supply set up by the German Bundestag. He was a guest research fellow at the Centre for Interdisciplinary Research at the University of Bielefeld and vis-iting professor for the German Research Foundation's post-graduate research programme on Risk Regulation and the Civil Law System at the University of Bremen. He is the author of numer-ous scientific books and papers and also works as a publicly certified expert for the area of public sector accounting. His research interests include environmental economics, institutional econom-ics and public finance.