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Mittelverwendungsrechnung gemeinnütziger Vereine als Nachweis der zeitnahen Mittelverwendung gemäß § 55 AO

Mittelverwendungsrechnung gemeinnütziger Vereine als Nachweis der zeitnahen Mittelverwendung gemäß § 55 AO

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Düsseldorf früher Fachhochschule, Sprache: Deutsch, Abstract: Viele Bereiche des gesellschaftlichen Lebens in der BRD werden von Vereinen organisiert, gefördert oder unterstützt. Sie übernehmen überwiegend Aufgaben, die den staatlichen Aufgaben nahe stehen. Vor allem die private Förderung von Kultur, Sport, Umweltschutz und vielen anderen nicht wirtschaftlichen Bereichen wird durch Vereine organisiert. Außerdem werden Vereine in Bereichen tätig, in denen sich der Staat zurück halten muss, zum Beispiel im Bereich der Religion. Damit diese Vereine ihre Aufgaben möglichst effizient und unbürokratisch erfüllen können, haben sie die Möglichkeit vom Staat als gemeinnützig anerkannt zu werden. Ist ein Verein als gemeinnützig anerkannt, kann er einige Vorteile wie zum Beispiel Steuervergünstigungen in Anspruch nehmen. Durch diese Privilegien soll verhindert werden, dass auf die Erträge des Vereins zugegriffen wird, damit die Aktivitäten des Vereins nicht eingeschränkt werden. Ein Verstoß gegen das Gebot der gleichmäßigen Besteuerung liegt hierbei nicht vor, da der Staat Steuermittel einsetzen müsste, wenn die staatliche Entlastung durch den Verein wegfallen würde1. Die Bedeutung von Vereinen wird deutlich wenn man sich ihre Ausbreitung in Deutschland anschaut. Nach einer Erhebung der V&M Service GmbH in Konstanz gab es in Deutschland im Jahr 2005 594.277 eingetragene Vereine2. Da in dieser Erhebung nur Vereine berücksichtigt wurden, die im Vereinsregister eingetragen sind, fehlen dementsprechend nicht eingetragene Vereine, Stiftungen, Klubs, Genossenschaften und gGmbHs. Die meisten Vereine sind mit rund 225.000 im sportlichen Bereich tätig. Auch die Bereiche Freizeit/Heimatpflege/Brauchtumspflege oder Soziales/Wohlfahrt/Religion erfreuen sich in Deutschland einer großen Beliebtheit.


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Product Details
  • ISBN-13: 9783656570004
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3656570000
  • Publisher Date: 07 Feb 2014
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 154 gr


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Mittelverwendungsrechnung gemeinnütziger Vereine als Nachweis der zeitnahen Mittelverwendung gemäß § 55 AO
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