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Besteuerung der öffentlichen Hand durch Betriebe gewerblicher Art: Grundlagen und Spezialfragen der Ertragbesteuerung

Besteuerung der öffentlichen Hand durch Betriebe gewerblicher Art: Grundlagen und Spezialfragen der Ertragbesteuerung

          
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About the Book

Masterarbeit aus dem Jahr 2017 im Fachbereich Jura - Steuerrecht, Note: 1,7, Westfälische Wilhelms-Universität Münster (Juristische Fakultät), Veranstaltung: Masterstudiengang Steuerwissenschaften JurGrad gGmbH, Sprache: Deutsch, Abstract: Diese Masterarbeit beschäftigt sich mit der Frage, warum eine Besteuerung der öffentlichen Hand erforderlich ist und wie diese bei Betrieben gewerblicher Art stattfindet. Auf den ersten Blick erscheint es merkwürdig, wenn von der Besteuerung der öffentlichen Hand die Rede ist. Der Staat soll doch mit den Steuereinnahmen seinen gesetzlichen Verpflichtungen und Aufgaben zum Wohle der Bürgerinnen und Bürger nachkommen. Es ist daher wenig verwunderlich, wenn der steuerrechtsunkundige Laie von einer Besteuerung Rechte Tasche - linke Tasche spricht, die fiskalisch wenig sinnvoll erscheint, zumal der Staat schon steuerbegriffsimmanent Steuergläubiger und kein Steuerschuldner ist. Im Jahre 1776 hatte bereits der schottische Ökonom Adam Smith Grundregeln eines gerechten Steuersystems aufgestellt. Auf Grundlage dieser Regeln sollte die Steuer bei allen Bürgern nach ihrer Leistungsfähigkeit sowie bestimmt und nicht willkürlich eingefordert werden. Denn nur ein leistungsgerechtes, transparentes und festgeschriebenes Steuersystem unter Beachtung der geltenden Gesetze und Grundrechte schafft eine Akzeptanz in der Gesellschaft und kann so zu einer langfristigen Finanzierung des Staates beitragen. In der Rechtsentwicklung hat sich gezeigt, dass auch der Staat sich der Verantwortung als Steuerzahler nicht entziehen kann, wenn er nicht gegen die systemtragenden Prinzipien eines gerechten Steuersystems verstoßen will.


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Product Details
  • ISBN-13: 9783346357984
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Weight: 113 gr
  • ISBN-10: 3346357988
  • Publisher Date: 31 Jan 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Grundlagen und Spezialfragen der Ertragbesteuerung
  • Width: 148 mm


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