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Steuerhinterziehung. Eine Betrachtung des gesellschaftlichen Problems aus steuerpsychologischer Sicht

Steuerhinterziehung. Eine Betrachtung des gesellschaftlichen Problems aus steuerpsychologischer Sicht

          
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About the Book

Bachelorarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Paderborn, Sprache: Deutsch, Abstract: Der Tatbestand der Steuerhinterziehung ist so alt wie die Besteuerung an sich. Zu allen Zeiten versuchten Bürger, sich der auferlegten Last ohne Anspruch auf Gegenleistung zu entledigen. Aber v.a. in den entwickelten Volkswirtschaften der Moderne scheint dieses Problem ein immer größeres Ausmaß anzunehmen. Ziel dieser Arbeit ist es, einen Überblick zu verschaffen über den Umfang, die Ursachen und die möglichen Maßnahmen gegen die Steuerhinterziehung. Abgerundet wird dieses Werk durch eine abschließende Betrachtung der Sachlage und Hinweise auf Verbesserungsmöglichkeiten von öffentlicher Seite aus. Der Fokus dieser Arbeit liegt dabei eindeutig auf der Begründung der Steuerhinterziehung, welche mit Hilfe von wirtschafts- bzw. steuerpsychologischen Instrumenten durchgeführt wird. Folglich werden v.a. Begriffe wie Steuermentalität, Belastungsgefühl und Steuermoral eine gewichtige Rolle spielen. Ursachenforschung zur Steuerhinterziehung bieten zwar auch traditionell-ökonomische Modelle an, doch soll dieser Weg hier nicht eingeschlagen werden. Trotzdem wird der traditionellen Ökonomie in dieser Arbeit Tribut gezollt, indem das "Grundmodell der rationalen Steuerhinterziehung" mitsamt seinen Lösungsansätzen kurz vorgestellt wird. Sollte von Seiten des Lesers weiterhin ein Informationsbedarf bestehen, welcher über das Angebot in dieser Arbeit hinausgeht, dann wird dem durch ausführliche Verweise auf weiterführende Literatur Rechnung getragen. Zum Ende dieser Einführung sei noch anzumerken, dass der hier eingeschlagene Weg der Bearbeitung keinen Anspruch auf Einzigartigkeit erhebt. Nicht zuletzt durch die Restriktion des begrenzten Umfangs dieser Arbeit ist es nötig, Entscheidungen zu treffen, welcher Weg verfolgt und welcher Weg vernachlässigt werden soll. Demzufolge können manche Aspekte auch nicht oder nur am Rande behan


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Product Details
  • ISBN-13: 9783656560647
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656560641
  • Publisher Date: 20 Dec 2013
  • Height: 210 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 72 gr


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Steuerhinterziehung. Eine Betrachtung des gesellschaftlichen Problems aus steuerpsychologischer Sicht
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Steuerhinterziehung. Eine Betrachtung des gesellschaftlichen Problems aus steuerpsychologischer Sicht
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