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Rechtsformneutralität der Besteuerung

Rechtsformneutralität der Besteuerung

          
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About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Hohenheim (Institut für Betriebswirtschaftslehre), Veranstaltung: Seminar zur Betriebswirtschaftlichen Steuerlehre, Sprache: Deutsch, Abstract: Rechtsformneutralität stellt nach überwiegender Meinung im Schrifttum eine Ausprägung der Forderung nach Gleichmäßigkeit der Besteuerung dar. Ökonomisch gesehen ist diese Forderung dann erfüllt, wenn der wirtschaftliche Erfolg unabhängig von der Rechtsformwahl besteuert wird. Als Teilaspekt der Entscheidungsneutralität ist Rechtsformneutralität unter den Gesichtspunkten Kosten-, Produktions- und Planungseffizienz sowie Ressourcenallokation neben der Finanzierungs- und Investitions-neutralität für die Besteuerung als wünschenswert anzusehen, denn eine rechtsformabhängige Besteuerung verkompliziert das Steuerrecht und verursacht vermeidbare Kosten. Rechtlich gesehen ist eine rechtsformneutrale Besteuerung dagegen umstritten. Auf Basis der Gleichmäßigkeit der Besteuerung lässt sie sich einerseits aus dem allgemeinen Gleichheitsgrundsatzes des Grundgesetzes ableiten. Zudem stellt die Rechtsform an sich kein sachgerechtes Differenzierungskriterium unterschiedlich hoher Steuerlasten dar. Wird die horizontale Gerechtigkeit jedoch anhand der Frage nach der wirtschaftlichen Gleichwertigkeit von unterschiedlichen Rechtsformen diskutieren, lässt sich aufgrund von Vollhaftung, beschränkter Haftung und damit verbundenen Unsicherheiten rechtsformabhängige Besteuerung aber begründen. Es ist denkbar, dass sich der Gesetzgeber bei der Unternehmensteuerreform 2008 auf diese Argumentation beruft. Denn die Reform hat das ursprünglich geplante Ziel der Rechtsform- und Finanzierungsneutralität klar verfehlt und trägt mit dem Verzicht darauf und mit der damit verbundenen Vergrößerung der Belastungsunterschiede zwischen den Rechtsformen dazu bei, dass die Frage nach der "richtigen" Rechtsform weiterhin ein zentraler Gegenstand der betr


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Product Details
  • ISBN-13: 9783640676910
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640676912
  • Publisher Date: 09 Aug 2010
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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