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Bildungsaufwendungen im deutschen Einkommensteuerrecht

Bildungsaufwendungen im deutschen Einkommensteuerrecht

          
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About the Book

Hinsichtlich zahlreicher bildungspolitischer Debatten in der Vergangenheit ist bekannt, dass sich eine Steigerung der Hochschulabsolventenquote positiv auf die internationale Wettbewerbsfähigkeit von Industriestaaten auswirken könnte. Die dafür benötigten Rahmenbedingungen werden jedoch von der Politik nicht geschaffen. Dieses Problem findet sich im Steuerrecht bezüglich der Absetzbarkeit von Bildungsaufwendungen wieder. Die Aufnahme eines Studiums kann als eine Investition in das Humankapital verstanden werden. Dabei dienen die steuerlichen Möglichkeiten zur Berücksichtigung der Aufwendungen der Förderung für die Entscheidung zu einer Investition in das eigene Humankapital. Ziel dieser Arbeit ist es, die steuerliche Berücksichtigung von Bildungsaufwendungen im deutschen Einkommensteuerrecht darzustellen und zu analysieren. Hierzu werden zunächst die systematischen Grundlagen geschaffen. Daraufhin wird erläutert, welche Bildungsaufwendungen die Auszubildenden nach dem Einkommensteuergesetz steuerlich berücksichtigen dürfen. Da sich der Bundesfinanzhof erst kürzlich zu diesem Thema geäußert hat, werden die dazugehörigen Urteile inhaltlich behandelt und anschließend die Reaktion der Finanzverwaltung und die damit verbundene gesetzliche Neuregelung dargestellt. Zusätzlich beschäftigt sich diese Bachelor-Thesis mit der Berücksichtigung von Bildungsaufwendungen beim Unterhaltsberechtigten. Der analytische Teil der Arbeit setzt sich kritisch mit der Frage auseinander, ob die gesetzliche Neuregelung mit der Verfassung vereinbar ist. Dazu wird die Rechtmäßigkeit des Abzugsverbots in § 12 Nr. 5 EStG geprüft. Hierzu werden einzelne Kriterien aus den systematischen Grundlagen ausführlicher untersucht. Falls ein Verstoß gegen eines dieser Kriterien vorliegt, wird im Anschluss geklärt, ob für diese Missachtung eine verfassungsrechtliche Erklärung besteht. Abschließend werden die wichtigsten Aspekte im Rahmen einer thesenförmigen Zusammenfassung zusammengetragen, um dem Leser e


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Product Details
  • ISBN-13: 9783955494568
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 395549456X
  • Publisher Date: 21 Aug 2013
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 91 gr


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