@book { VerwirklichungsstufenderSteuerhinterziehung,
    title = "Verwirklichungsstufen der Steuerhinterziehung",
    author = "Constance {Moormann}",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b14269",
    url = "https://www.peterlang.com/document/1110472"
}