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Periodisierte steuerliche Gewinnermittlung. Welche Gestaltungsmöglichkeiten gibt es und wie gerecht sind sie?

Periodisierte steuerliche Gewinnermittlung. Welche Gestaltungsmöglichkeiten gibt es und wie gerecht sind sie?

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FernUniversität Hagen (Lehrstuhl für Betriebswirtschaftslehre, insb. betriebswirtschaftliche Steuerlehre), Veranstaltung: Seminar: Aktuelle Entwicklungen in der betriebswirtschaftlichen Steuerlehre, Sprache: Deutsch, Abstract: Als zentrale Anforderung an ein Steuersystem wird die Forderung nach Steuergerechtigkeit genannt. Diese spielt nicht zuletzt in Steuerreformdiskussionen eine große Rolle. Mitunter steht zur Diskussion, inwieweit Konzeption und Wirkungsweise steuerlicher Gestaltungsmöglichkeiten mit einer gerechten Besteuerung vereinbar sind. Dies gibt Anlass, in der vorliegenden Arbeit Gestaltungsmöglichkeiten in der steuerlichen Gewinnermittlung mit Blick auf die Gerechtigkeit als Leitlinie der Besteuerung zu analysieren. Das hierbei im Mittelpunkt stehende steuerliche Gewinnermittlungskonzept ist die periodisierte Gewinnermittlung. Das Ziel der Arbeit ist die Beantwortung folgender Forschungsfragen: 1. Was ist unter Gestaltungsmöglichkeiten in einer periodisierten steuerlichen Gewinnermittlung zu verstehen? 2. Wie ist der Begriff der steuerlichen Gerechtigkeit zu definieren? 3. Wie sind die betrachteten Gestaltungsmaßnahmen im Hinblick auf eine gerechte Besteuerung zu beurteilen? Entsprechend der Zielsetzung der Arbeit wird folgender Aufbau gewählt: Neben Einleitung und einem Schlussteil gliedert sich die Arbeit in drei Kapitel. Zunächst wird in Kapitel 2 auf die relevanten Gestaltungsmöglichkeiten und auf deren Struktur eingegangen. Um eine Grundlage für die Beurteilung der Gestaltungsmöglichkeiten zu legen, wird in Kapitel 3 der Begriff der steuerlichen Gerechtigkeit genauer untersucht. Hieraus wird ein Analysemaßstab zur Beurteilung der zuvor aufgeführten Gestaltungen hergeleitet. Bei einer Analyse der zu Anfang dargestellten Gestaltungsmöglichkeiten soll in Kapitel 4 zum Ausdruck kommen, inwieweit diese jeweils im Widerspruch zur steuerlichen Gerec


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Product Details
  • ISBN-13: 9783668031845
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr
  • ISBN-10: 3668031843
  • Publisher Date: 18 Aug 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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Periodisierte steuerliche Gewinnermittlung. Welche Gestaltungsmöglichkeiten gibt es und wie gerecht sind sie?
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Periodisierte steuerliche Gewinnermittlung. Welche Gestaltungsmöglichkeiten gibt es und wie gerecht sind sie?
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