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Anforderungen an eine Unternehmensteuerreform

Anforderungen an eine Unternehmensteuerreform

          
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About the Book

Inhaltsangabe: Einleitung: Diese Arbeit verfolgt das Ziel, dem Leser Aufschluss über die verschiedenen Aspekte der Unternehmensbesteuerung zu geben. Hier stellt sich zunächst die Frage, welche Sachverhalte das Thema Unternehmensbesteuerung umfassen muss: Betrachtet werden sollen in erster Linie die Steuern, die betriebliche Erträge, Gewinne oder Vermögen belasten. Hierunter fallen als ertragsabhängige Steuern die Einkommensteuer soweit sie Betriebseinkunftsarten belastet, die Körperschaftsteuer sowie die Gewerbesteuer. Die Grundsteuer belastet als ertragsunabhängige Steuer Betriebsgrundstücke. Indirekte Steuern wie die Mehrwertsteuer oder auch Umweltsteuern sind steuersystematisch eher als Verbrauchsteuer angelegt und belasten somit den Endverbraucher. Daher werden sie im Rahmen dieser Arbeit nur insofern betrachtet, als sie ein mögliches Alternativkonzept zur derzeitigen Besteuerungspraxis bieten. Zum besseren Verständnis der Methodik dieser Arbeit werden im Kapitel Zwei historische Grundsätze der Besteuerung vorgestellt. Zwar mögen deren einzelne Gewichtungen im Laufe der Zeit schwanken, aber seit ihrer Definition u.a. durch Adam Smith, Adolph Wagner und der weiteren Betrachtung durch Fritz Neumark sind sie nach wie vor maßgeblich für ein „gutes" Steuersystem. Daher werden auch die in dieser Arbeit behandelten Steuermodelle stets an den Grundsätzen der Besteuerung gemessen. Im Kapitel Drei werden mit der Grund- und Gewerbesteuer zunächst zwei Unternehmenssteuern in Ausgestaltung und fiskalischer Bedeutung vorgestellt, deren Charakteristik sich über längere Zeit nicht wesentlich verändert hat. Das kann jedoch kein Indiz dafür sein, dass es sich hierbei um besonders effiziente Steuern handelt. Daher werden in diesem Kapitel bereits Entwicklungstendenzen aufgezeigt. Im vierten Kapitel wird die Unternehmensteuerreform 2000 hinsichtlich ihrer Wirkung auf Kapitalgesellschaften sowie Personenunternehmen analysiert. Ein großes Gewicht nimmt bei dieser Betrachtung das sei


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Product Details
  • ISBN-13: 9783838668260
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 383866826X
  • Publisher Date: 18 May 2003
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 127 gr


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