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Steuergerechtigkeit Und Gewinnermittlung: Eine Vergleichende Analyse Des Deutschen Und Us-Amerikanischen Steuerrechts

Steuergerechtigkeit Und Gewinnermittlung: Eine Vergleichende Analyse Des Deutschen Und Us-Amerikanischen Steuerrechts

          
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About the Book

Ausdruck einer gerechten Besteuerung bildet nach allgemeiner Auffassung die Be- steuerung nach der wirtschaftIichen l.eistungsfahigkeit, die ein grundlegendes Be- steuerungsprinzip in allen westiichen Industrienationen darstellt. Besondere Ak- tualitat erlangte die Diskussion urn die Verbesserung der Steuergerechtigkeit durch zahlreiche Steuerreformen in vielen Liindern am Ende der 80er Jahre. So bildete die Verwirklichung von mehr Steuergerechtigkeit ein Hauptziel der US- amerikanischen Steuerreform von 1986, die als Vorbild fUr Steuerreformen in an- deren Liindern - wie beispielsweise auch in der Bundesrepublik Deutschland - pro- pagiert wurde. In ihrer Arbeit untersucht Frau Kraft die Stellung des grundlegenden Gerechtig- keitsprinzips in der Rechtsordnung und leitet daraus die GestaItungselemente einer gerechten Steuerbemessungsgrundlage abo Diese wird zur Analyse und zur Beurteilung der Gewinnermittlungsvorschriften des deutschen und US-amerikani- schen Rechts herangezogen. Auf der Grundlage der Untersuchungsergebnisse wer- den Steuerreformvorschlage unterbreitet. Mit diesen am Gerechtigkeitsprinzip orientierten Steuerreformvorschlagen leistet die Verfasserin einen Beitrag zur be- triebswirtschaftiichen steuerlichen Gestaltungslehre, indem sie aufzeigt, wie die Bemessungsgrundlagen zu andern sind, urn einer gerechten Besteuerung naherzu- kommen.


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Product Details
  • ISBN-13: 9783409150033
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1991 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 14 mm
  • Weight: 376 gr
  • ISBN-10: 340915003X
  • Publisher Date: 01 Jan 1991
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 242
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Eine Vergleichende Analyse Des Deutschen Und Us-Amerikanischen Steuerrechts
  • Width: 156 mm


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Steuergerechtigkeit Und Gewinnermittlung: Eine Vergleichende Analyse Des Deutschen Und Us-Amerikanischen Steuerrechts
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Steuergerechtigkeit Und Gewinnermittlung: Eine Vergleichende Analyse Des Deutschen Und Us-Amerikanischen Steuerrechts
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