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Finanzierungsleasing, Steuern Und Recht: Eine Ökonomische Analyse

Finanzierungsleasing, Steuern Und Recht: Eine Ökonomische Analyse

          
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About the Book

Da der "Leasingmarkt" sich seit mehr als einem Jahrzehnt mit fast durchweg zweisteIligen Zuwachsraten präsentiert, sollte die Frage, was die scheinbar evidente Vorteilhaftig- keit von Finanzierungsleasingverträgen ausmacht, ohne Zwei- deutigkeiten beantwortet sein. Da man annehmen muß, daß diese Vertragsfonn sowohl dem Leasinggeber als auch dem Leasingnehmer Vorteile bieten kann, die alternative finan- zielle Arrangements nicht offerieren, sollte man erwarten, daß diese Vorteile hinlänglich und präzise bekannt sind. Sucht man indessen in der einschlägigen Literatur nach überzeugenden Argumenten, wird man nicht schnell fündig. Aus Anbietersieht noch immer vorgetragene Argumente sind zu einem erheblichen Teil nur vermeintliche Vorteile; aus theoretischer Sicht entwickelte Vorteile scheinen auf den ersten Blick eher bescheiden zu sein, was u.a. zu dem Schluß geführt hat, Abschlüsse von Finanzierungsleasingver- trägen verdankten zu einem erheblichen Teil mangelndem Re- chenvennögen der Leasingnehmer ihr Zustandekommen. Gebhard entscheidet sich (zu Recht) für eine umfassende entscheidungslogische Analyse des Problems. Geklärt wird, ob und unter welchen Bedingungen Finanzierungsleasingver- träge für Leasinggeber und Leasingnehmer im Vergleich zu alternativen Vertrags- und Finanzierungsformen vorteilhafte Konstruktionen sind und ob diese Verträge die zielkonfonne Kapitalstruktur von gewerblichen Leasingnehmern in Richtung auf ein höheres Volumen von Festbetragsansprüchen (" Fremd- kapital") bewegen können.


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Product Details
  • ISBN-13: 9783409137294
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1990 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 25 mm
  • Weight: 763 gr
  • ISBN-10: 3409137297
  • Publisher Date: 01 Jan 1990
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 454
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Eine Ökonomische Analyse
  • Width: 170 mm


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Finanzierungsleasing, Steuern Und Recht: Eine Ökonomische Analyse
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