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Besteuerung von thesaurierten Gewinnen bei PersG, 34a EstG

Besteuerung von thesaurierten Gewinnen bei PersG, 34a EstG

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: In dieser Arbeit soll die zentrale Frage, aus welchen Regelungen die Thesaurierungsbegünstigung nach § 34a EstG besteht und welche Probleme diese mit sich bringt, beantwortet werden. Nach der Einleitung, welche die Problemstellung, Zielsetzung, Methodenwahl und den Aufbau der Arbeit aufzeigt, folgt der Hauptteil. Durch diesen Scientific Essay zieht sich im Hauptteil ein roter Faden, denn er besteht aus mehreren Hauptkapiteln, welche untereinander in einem inhaltlich-logischen Zusammenhang stehen. Nachdem die Systematik der Thesaurierungsbesteuerung und der Nachversteuerung bei Personenunternehmen erläutert wurde, wird auf Besonderheiten bei den Mitunternehmerschaften eingegangen und auch auf Problematiken, welche die Thesaurierungsbegünstigung mit sich bringt. Gegenstand der Schlussbetrachtung ist ein Fazit, welches das Bewusstsein des Lesers auf eventuell auftretende Problematiken bei der Berechnung der Rentabilität der Thesaurierungsbegünstigung lenkt. Dieser Scientific Essay im Master Taxation stellt eine Synthese von zwei Essays dar, die die Autorin bereits im Bachelor Steuerrecht zum Thema § 34a EstG geschrieben hat und wurde mit zahlreichen neuen Gedanken zum Thema weiterentwickelt. Quellen wurden wegen Gesetzesänderung nach § 52 Abs. 35a EstG angepasst.


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Product Details
  • ISBN-13: 9783346461025
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 48
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346461025
  • Publisher Date: 25 Jun 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 72 gr


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