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Einfluß Der Besteuerung Auf Die Quellen Der Investitionsfinanzierung Von Aktiengesellschaften

Einfluß Der Besteuerung Auf Die Quellen Der Investitionsfinanzierung Von Aktiengesellschaften

          
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About the Book

Das moderne Wirtschaftsleben, dessen besonderes Kennzeichen die Intensivierung aller wirtschaftlichen Tätigkeit ist, läßt den unter einfachen Wirtschaftsverhält- nissen vorherrschenden Produktionsfaktor Arbeit immer weiter und immer schnel- ler zurUcktreten. Mit fortschreitender Verfahrensrationalisierung, Mechanisierung und Automatisierung 1) werden die wirtschaftlichen Vorgänge zunehmend kapital- intensiver, d. h. sie erfordern einen ständig wachsenden Einsatz von Kapital, von dem eine ältere Definition sagt, daß es "vorgetane Arbeit" 2) sei. Diese vorgetane Arbeit schlägt sich durch Konsumverzicht in Geldform nieder und stellt Finan- zierungsmittel zurVerfUgung, die im Wirtschaftsprozeß investiert weroen können. Inder heutigen Zeit ist diese Investitionsfinanzierung undenkbar, ohne daß gleich- zeitig das Problem ihrer Besteuerung auftaucht. Wie sich die Besteuerung voll- zieht, wie die einzelnen Quellen der Investitionsfinanzierung von ihr beeinflußt werden, welche wirtschaftlichen Auswirkungen von ihr ausgehen, welche gesamt- steuerlichen Zusammenhänge schließlich auftreten, ist von immer neuer Aktu- alität, steht gerade gegenwärtig wieder im Miuelpunktder steuer-und wirtschafts- politischen Diskussion und soll deshalb im Folgenden untersucht und kritisch durchleuchtet werden. Als repräsentative Unternehmungsform fUr einen Ablauf der Investitionsfinanzie- rung im großen Maßstabe wird dabei die Publikums-Aktiengesellschaft mit ihrer finanzierungstechnischen Sonderstellung und der dieser sowie ihrem gesamten Ub- rigen Finanzierungssektor innewohnenden steuerlichen Problematik herausgegrif- fen. Stichtag fUrd ie BerUcksichtigung der sich gtänd ig ändernden sach lichen Grund- lagen der Untersuchung ist der 31. Dezember 1959.


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Product Details
  • ISBN-13: 9783663127031
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1961 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 156 mm
  • ISBN-10: 3663127036
  • Publisher Date: 01 Jan 1959
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 147
  • Series Title: German
  • Weight: 218 gr


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Einfluß Der Besteuerung Auf Die Quellen Der Investitionsfinanzierung Von Aktiengesellschaften
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