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Rückstellungen in Der Bilanz: Betriebswirtschaftlich--Steuerlich

Rückstellungen in Der Bilanz: Betriebswirtschaftlich--Steuerlich

          
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About the Book

Riickstellungen zur periodengerechten Erfassung kiinftiger Ausgaben sind vorver- rechneter Aufwand im Sinne der fUr die Einkommensbesteuerung grundslUzlich zu beachtenden dynamischen Bilanztheorie. wie sie von Schmalenbach entwickelt wordenist. undmindemden Gewinn des Jahres. in dem sie gebildet werden. Da- durch ergibt sich zwangslliufig ein Interessenkonflikt zwischen dem Unternehmer alsSteuerzahlerunddemSteuerfiskus. wei! der Unternehmer zur Sicherung seines Betriebesaufangemessen hohe Riickstellungen sehen mUB. der Steuerfiskus dage- gen 1m Interesse seines Steueraufkommens nur die auch ihm als unbedingt erfor- derlich erkennbaren Riickstellungen anzuerkennen bereit ist. Bei sachlich zu nied- rigemAnsatzvon Riickstellungen erh6ht sich der Gewinn und entsprechend die zu zahlende Steuer. wodurch dem Betrieb fliissige Mittel zu Unrecht entzogen werden und seine Liquiditlit beeintrachtigt wird. Handelt es sich urn gr613ere B'etrage. so k6nnen dadurch u. u. geplante. dringend n6tige Investitionen vereitelt und der Betriebdamitauflangere Sicht geschlidigt werden. Dadurch gewinnt das Problem insbesondere der wirtschaftlich sowohl dem Grunde wie der Hahe nach zutreffenden Rtickstellungen besondere Bedeutung. Das Problem der Rtickstellungen ist in Rechtsprechung und schrifttum schon seit langem ausgiebig behandelt und im Laufe der Zeit in manchen Einzelfragen ge- kllitt worden. Wegen seiner allgemeinen Bedeutung erscheint jedoch eine zusam- menfassendeDarstellung des ganzen Problemkreises sowohl betriebswirtschaftlich wie handelsrechtlich und steuerrechtlich geboten. urn aus einer Zusammenschau vonallendrei Standpunkten her neue Erkennmisse zu gewinnen und damit sowohl die theoretischen Grundlagen zu konsolidieren wie auch der Praxis Unterlagen zur Beurteilung der vielfachen Einzelflille an die Hand zu geben. Dieser Aufgabe hat sichdas vorliegende Buch.


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Product Details
  • ISBN-13: 9783663009870
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 376
  • Series Title: Die Wissenschaft Von Der Politik
  • Sub Title: Betriebswirtschaftlich--Steuerlich
  • Width: 170 mm
  • ISBN-10: 3663009874
  • Publisher Date: 01 Jan 1960
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 20 mm
  • Weight: 616 gr


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