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Destinated-Cash-Flow-Based-Taxation. Die Auswirkungen der Steuerreform auf den deutschen bzw. den EU-Markt

Destinated-Cash-Flow-Based-Taxation. Die Auswirkungen der Steuerreform auf den deutschen bzw. den EU-Markt

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich im Kern mit den in den Reformdiskussionen stehenden direkten Besteuerungen des Konsums, der Cashflowsteuer. Im Zuge der Diskussionen ist zu beobachten, dass die direkte Besteuerung des Einkommens durch eine direkte Besteuerung des Konsums (gemessen in Zahlungsströmen) abgelöst werden soll. Andererseits nimmt die indirekte Konsumbesteuerung weltweit zu. Gemeint ist hier die Umsatzsteuer, die mit der zahlungsstromorientierten Form (Cashflow) der Besteuerung verwandt ist. Betrachtet man die Steuerreformdiskussionen bzw. Veränderungen der Besteuerungsstruktur unterschiedlichster Länder in den vergangenen Jahren, so scheint die Unzufriedenheit bezüglich der bestehenden Besteuerungsreformen, insbesondere der etablierten Einkommenssteuern, zuzunehmen. Die in diesem Kontext umgesetzten Steuerreformen beschäftigen sich dabei regelmäßig lediglich mit Detailproblemen. Demgegenüber unterliegt ein fundamentaler Steuersystemwechsel - soll er gezielt und bewusst herbeigeführt werden - wesentlich höheren konzeptionellen Anforderungen, weil die Frage im Vordergrund steht, welche theoretische Vorstellung es erlaubt, ein konsistentes Steuersystem zu bilden. Unter einer investitionstheoretischen Perspektive sprechen viele Argumente für eine Cashflowbesteuerung, das heißt einer Besteuerungsform, die den Zahlungsströmen folgt. Ist die Entscheidung getroffen, die Besteuerung anhand der Zahlungsströme auszurichten, so stellt sich unmittelbar die Frage, wie die Cashflowbesteuerung konkret ausgestaltet werden soll. Hierzu bietet sich ein Blick in die USA an - das einzige Land, in dem eine Vielzahl unterschiedlichster Formen der Cashflowbesteuerung diskutiert wurde und wird. Die US-amerikanische Steuerreformgeschichte zeigt diesbezüglich schon sehr früh Vorschläge, welche mit Gerechtigkeitsargumenten, ökonomischer Effizienz und einer einf


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Product Details
  • ISBN-13: 9783346575555
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346575551
  • Publisher Date: 15 Mar 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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