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Ausgewählte Probleme und Gestaltungshinweise zum Steuerentlastungsgesetz 1999/2000/2002 anhand von Beispielsfällen

Ausgewählte Probleme und Gestaltungshinweise zum Steuerentlastungsgesetz 1999/2000/2002 anhand von Beispielsfällen

          
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About the Book

Inhaltsangabe: Einleitung: Kaum ein Gesetzgebungsverfahren hat in den letzten Jahren so viel Aufsehen erregt wie das des sog. "Steuerentlastungsgesetzes 1999/2000/2002" (StEntlG). Obwohl die geplanten Neuregelungen aufgrund des von allen Seiten öffentlich ausgeübten Drucks teilweise umfassende Änderungen erfahren haben, sind in Fachkreisen trotzdem erhebliche Bedenken gegen viele der letztendlich vorgenommenen Einzelmaßnahmen verblieben. Die Zielsetzung der vorliegenden Arbeit besteht darin, einige der gewichtigsten und umstrittensten Änderungen im Bereich der Einkommensteuer einem im Grundlagenbereich bereits steuerlich vorgebildeten Personenkreis anhand eines festgelegten Schemas näherzubringen. Dabei wird das jeweils angesprochene Thema zuerst mittels einer komprimierten Darstellung der Neuregelung vorgestellt, auf welche anschließend eine Verdeutlichung anhand von zahlreichen Beispielsfällen aufbaut. Letztendlich werden dem Leser pro Themenkomplex noch einige Gestaltungsmöglichkeiten zur Vermeidung von allzu starken Nachteilen durch die angesprochene Maßnahme aufgezeigt. Diese können zusätzlich auch als eine Vertiefung des Verständnisses der Thematik angesehen werden, da eine Steuervermeidung durch entsprechende Gestaltungen wohl erst möglich sein wird, wenn die Wirkungen der Gesetzesformulierung und die dabei für den jeweils betroffenen Steuerpflichtigen entstehenden Belastungen vollends begriffen wurden. Gang der Untersuchung: In Kapitel 2 wird jedoch zunächst ein Überblick über die zeitliche Entstehungsgeschichte und die von der Bundesregierung mit dem StEntlG verfolgten Ziele gegeben. Außerdem wird kurz angesprochen, ob diese Ziele aus Sicht des Verfassers mit den ergriffenen Maßnahmen erreicht werden können. Den Hauptteil der Arbeit bildet Kapitel 3, welches in Anwendung des oben dargestellten Schemas diverse Einzelregelungen behandelt. Dabei erfolgt eine Konzentration auf folgende Themengebiete: Beschränkung der Verlustverrechnung (sowohl intra- als au


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Product Details
  • ISBN-13: 9783838621555
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838621557
  • Publisher Date: 15 Feb 2000
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 154 gr


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Ausgewählte Probleme und Gestaltungshinweise zum Steuerentlastungsgesetz 1999/2000/2002 anhand von Beispielsfällen
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