Home > Law > Laws of specific jurisdictions > Taxation & duties law > Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1
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Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1

Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1

          
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About the Book

Bachelorarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 1,3, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Die Arbeit beschreibt die Grundzüge beider Optionsmöglichkeiten zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer. Hierbei wird besonders auf die Voraussetzungen und Hindernisse beider Modelle eingegangen, sodass im Anschluss klar definiert werden konnte, in welchen Fällen welche Variante zu bevorzugen ist. Die Besteuerung nach § 34a EstG, sowie die Besteuerung nach §1a KStG wurden einander auch rechnerisch anhand einiger Beispiele unter Einbezug der verschiedenen Annahmen gegenüber gestellt. Nahezu 80 % der Unternehmen in Deutschland unterliegen dem persönlichen Einkommensteuersatz von bis zu 45 %. Die restlichen 20 % der Unternehmen werden mit einem Körperschaftsteuersatz von 15 % besteuert. Aus dieser Ungleichheit her-aus versucht der Gesetzgeber seit langer Zeit Rechtsformneutralität zu schaffen. Rechtsformneutralität liegt dann vor, wenn die steuerliche Belastung des Gewinns von Einzelunternehmen, Personengesellschaften und Kapitalgesellschaften gleich hoch ist. Um dieses Ziel zu erreichen, hat der Gesetzgeber bereits einige Maßnahmen eingeführt.


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Product Details
  • ISBN-13: 9783346739452
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 78
  • Spine Width: 5 mm
  • Weight: 113 gr
  • ISBN-10: 3346739457
  • Publisher Date: 24 Sep 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1
  • Width: 148 mm


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Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1
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Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1
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Modelle zur Besteuerung einer Personengesellschaft mit Körperschaftsteuer: Gewinnthesaurierung für Personengesellschaften nach § 34a EstG im Belastungsvergleich mit zur Körperschaft optierten Personengesellschaften nach § 1

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