The work illuminates the development of tax procedural law and general tax law during the time of Nazi rule. The author demonstrates that the regulations of the Reich Tax Code and the Tax Adjustment Act were not merely components of a technical special area that existed independently of the general political developments. The study is based on an extensive evaluation of the holdings of the Federal Archives in Koblenz, particularly the sections that have only recently become accessible in Potsdam. To highlight both breaks and continuities with the Weimar period and the time after Germany's capitulation on May 8, 1945, the periods from 1919 to 1933 and from 1945 to 1949 are included in the investigation.