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Problemfelder im Prüfungsablauf einer steuerlichen Außenprüfung und im Steuerstrafverfahren

Problemfelder im Prüfungsablauf einer steuerlichen Außenprüfung und im Steuerstrafverfahren

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Bremen, Veranstaltung: Grundlagen des betriebswirtschaftlichen Prüfungswesens, Sprache: Deutsch, Abstract: In ca. 193.000 steuerlichen Betriebsprüfungen durch die Finanzverwaltungen wurden im Jahr 2013 bundesweit rund 17,2 Mrd. EUR Mehreinnahmen des Staates erzielt. Dies entspricht einer Überprüfungsquote von 2,4% aller deutschen Betriebe im Jahr 2013. Diese beachtliche Summe zeigt die steuerliche Bedeutung dieses Prüfungsdienstes. Auch Steuerstrafverfahren stehen immer wieder im medialen Fokus. Eine besondere Brisanz geht in diesen Tagen von den jüngsten Durchsuchungen der Steuerfahndung in den Geschäftsräumen der Commerzbank aus. Aus Datenmaterial angekaufter Steuer-CDs geht demnach hervor, dass das Kreditinstitut Beihilfe zur Steuerhinterziehung geleistet haben soll. Mögen die steuerliche Außenprüfung sowie das Steuerstrafverfahren für den Laien in diesem Zusammenhang nahe beieinander liegen, weichen die Verfahrensgrundsätze bei genauer Betrachtung erheblich voneinander ab. Stellt ein Außenprüfer Unregelmäßigkeiten im Rahmen seiner Prüfungstätigkeit fest, ist dies für den Prüfungsablauf mit großen Schwierigkeiten und Herausforderungen verbunden. Da die Außenprüfungen i. d. R. am Standort des geprüften Betriebes stattfinden, ändert sich im Falle eines Anfangsverdachtes nicht nur das Prüfungsklima erheblich. Auch die Rechte und Pflichten des Steuerpflichtigen im Steuerstrafverfahren verhalten sich gegensätzlich zu denen des Besteuerungsverfahrens. Ziel der Arbeit ist die Analyse von Problemfeldern, die sich für den Prüfungsablauf einer steuerlichen Außenprüfung ergeben, sofern Hinweise auf eine Steuerstraftat vorliegen. Zudem sollen die Konsequenzen dieser Probleme aufgezeigt werden und ein Lösungsvorschlag in Bezug auf den Vorwurf der Strafvereitelung im Amt unterbreitet werden.


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Product Details
  • ISBN-13: 9783656959397
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656959390
  • Publisher Date: 12 May 2015
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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Problemfelder im Prüfungsablauf einer steuerlichen Außenprüfung und im Steuerstrafverfahren
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Problemfelder im Prüfungsablauf einer steuerlichen Außenprüfung und im Steuerstrafverfahren
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