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aktuelle Entwicklung der Selbstanzeige im Steuerrecht seit den Verschärfungen zum 01.01.2015

aktuelle Entwicklung der Selbstanzeige im Steuerrecht seit den Verschärfungen zum 01.01.2015

          
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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 3,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Ziel der Arbeit ist es, die strafrechtlichen Aspekte der Selbstanzeige herauszuarbeiten und die wesentlichen Änderungen der einschlägigen Rechtsvorschriften der letzten Jahre zu beleuchten. Des Weiteren soll konkretisiert werden, wie sich die Anzahl der Selbstanzeigen im Zuge der verschärften Gesetze zum 01.01.2015 entwickelt haben. Die nachfolgenden Forschungsfragen gilt es im Rahmen der Arbeit zu beantworten: Welchen Sinn und Zweck verfolgt die Selbstanzeige? Was hat sich seit den Verschärfungen zum 01.01.2015 verändert? Sollte man die Selbstanzeige und die daraus resultierende Straffreiheit abschaffen? Welche Rolle spielen Tax-Compliance-Systeme im unternehmerischen Bereich hinsichtlich der Selbstanzeige? Welchen Zusammenhang bilden die Unternehmensstrukturen zu Steuerstraftaten? Die strafbefreiende Selbstanzeige ist trotz der rechtlichen Einschränkungen durch den Gesetzgeber immer noch ein befähigtes Mittel zur Vermeidung einer Bestrafung einer Steuerstraftat. Die Straffreiheit wird als Anreiz dafür genutzt, um eine bislang verborgene und möglicherweise auch künftig verborgen bleibende Steuerquelle im Interesse des Fiskus aufzudecken. Die Abgabe einer Selbstanzeige wurde durch die Änderung der Abgabenordnung und des Einführungsgesetzes zur Abgabenordnung vom 22.12.2014 eingegrenzt beziehungsweise verschärft. Die wesentlichen Änderungen zeigen sich insbesondere durch den Nacherklärungszeitraums auf zehn Jahre sowie die deutliche Erhöhung des Zuschlags zur Selbstanzeige und der Erweiterung der Sperrgründe in der Vorschrift des § 371 Abs. 2 AO.


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Product Details
  • ISBN-13: 9783346690500
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 104
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346690504
  • Publisher Date: 29 Jun 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 145 gr


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