Home > Law > Jurisprudence & general issues > Strafbefreiende Selbstanzeige. Die Chance der freiwilligen Nacherklärung bei Steuerhinterziehung
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Strafbefreiende Selbstanzeige. Die Chance der freiwilligen Nacherklärung bei Steuerhinterziehung

Strafbefreiende Selbstanzeige. Die Chance der freiwilligen Nacherklärung bei Steuerhinterziehung

          
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About the Book

Bachelorarbeit aus dem Jahr 2020 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,7, Europäische Fernhochschule Hamburg, Sprache: Deutsch, Abstract: Das Thema Steuerhinterziehung war in der Vergangenheit, ist in der Gegenwart und wird auch in der Zukunft ein wichtiger Bestandteil des Steuerrechts sein. Mit der freiwilligen Selbstanzeige hat der Gesetzgeber Einsichtigen einen Ausweg aus der Strafverfolgung geboten. Das Ziel dieser Thesis ist es darzustellen, welche Chancen und Möglichkeiten durch eine freiwillige Nacherklärung in Form einer Selbstanzeige zu erwarten sind. Die bestehenden Chancen der Straffreiheit sollen die Angst vor Konsequenzen minimieren und zu einer Nacherklärung bewegen. Um die Chancen der strafbefreienden Selbstanzeige darzustellen, soll im Rahmen der Literaturarbeit die derzeitige Rechtslage näher betrachtet werden. Zunächst werden die einzelnen Tatbestände der Steuerhinterziehung aufgeführt, um ein realistisches Bild der Straftat zu erlangen. Anschließend wird die Strafzumessung näher ausgeführt, welche die Konsequenzen einer Steuerhinterziehung aufzeigt. Im Fokus dieser Arbeit steht die Selbstanzeige, welche im Hinblick auf gesetzliche Regelungen sowie Sinn und Zweck näher betrachtet wird. Nach einer Definition werden die Voraussetzungen einer strafbefreienden Selbstanzeige aufgeführt. Diese lassen sich in positive und negative Wirksamkeitsvoraussetzungen gliedern. Den Voraussetzungen kommt eine besondere Bedeutung zu, da sie über die Wirksamkeit der Selbstanzeige entscheiden. Zu den negativen Wirksamkeitsvoraussetzungen zählen insbesondere die Sperrgründe, welche in diesem Zuge näher betrachtet werden. Anschließend wird auf die Eröffnung sowie die Einstellung eines möglichen Verfahrens eingegangen. Die Chancen der Straffreiheit werden anhand von Fallbeispielen ausgeführt. Mit den Verschärfungen der Selbstanzeige in der Gesetzesänderung zum 01. Januar 2015 wurden einige Neuregel


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Product Details
  • ISBN-13: 9783346516091
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 44
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346516091
  • Publisher Date: 27 Sep 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 68 gr


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