![Image: Martin Sumper](https://res.cloudinary.com/pim-red/image/upload/q_auto,w_350/v1686826365/dunckerhumblot/personen/Sumper_Martin_rtjtfu.jpg)
Martin Sumper
Martin Sumper was a university assistant (prae doc) at the Institute for Tax and Fiscal Law at the Karl-Franzens-University Graz (Chair of Univ.-Prof. Dr. Tina Ehrke-Rabel). His thesis was awarded the Best of REWI Dissertation-Prize by the Karl-Franzens-University Graz in 2021 and the Research-Prize by the Chamber of Public Accountants and Tax Consultants Styria in 2022. Currently, the author works as an administrative jurist. His publication activity focuses on the interrelationships between taxation and democracy, as well as fundamental principles of tax law. Since 2022, he has been enrolled in the University Course »International Relations« at the Danube University Krems.