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Verfassungswidrigkeit der Grundsteuer und Betrachtung der Reformvorschläge

Verfassungswidrigkeit der Grundsteuer und Betrachtung der Reformvorschläge

          
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About the Book

Masterarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Bremen früher Fachhochschule, Sprache: Deutsch, Abstract: Die Grundsteuer ist eine der ältesten Formen der direkten Besteuerung. Mit ihr wird in Deutschland der Grundbesitz besteuert und jeder Einwohner und jedes Unternehmen zahlt sie, entweder direkt oder als Teil der Mietzahlungen. Im Jahr 2018 betrugen laut dem statistischen Bundesamt die Steuereinnahmen der Gemeinden aus der Grundsteuer (A und B) 14,2 Milliarden Euro. Der Anteil der Grundsteuer an den gesamten Steuereinnahmen der Gemeinden lag in den Jahren 2006 bis 2016 konstant bei rd. 14% . Die Berechnungsgrundlage für die Grundsteuer bildet der Einheitswert. Jedoch basieren sämtliche Faktoren, wie z. B. die Jahresrohmiete oder die Gemeindegrößenklasse, die zur Ermittlung des Einheitswerts benötigt werden, auf dem Hauptfeststellungszeitpunkt zum 1.1.1964. Für Grundstücke in Ostdeutschland ist der Stichtag der Hauptfeststellung der 1.1.1935, vereinfachend wird in dieser Arbeit jedoch immer vom 1.1.1964 ausgegangen. Diese Faktoren sind inzwischen vollkommen veraltet und viele der heutzutage maßgeblich wertbildenden Faktoren, wie die Energieeffizienz, Lärmschutz oder das Vorhandensein einer Solaranlage, werden wenn überhaupt nur unzureichend abgebildet. Dies führt zu erheblichen Wertverzerrungen, vor allem auch aufgrund der Tatsache, dass bereits deutlich mehr als die Hälfte des Gesamtbestands der Wohnungen nach dem Hauptfeststellungszeitpunkt errichtet worden sind. Während der vergangenen 55 Jahre sind mehrere Gesetzentwürfe zur Reformierung der Grundsteuer und der Bewertung gescheitert. 1985 erklärt die Bundesregierung, dass "die Bundesregierung [..] sich der Probleme der auf den Wertverhältnissen vom 1. Januar 1964 beruhenden Einheitswerte bewußt [ist] [...]". Auf eine Anfrage durch den Bundesfinanzminister an die Finanzminister der Länder, ob ein Gesetzesvorhaben für


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Product Details
  • ISBN-13: 9783346181367
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346181367
  • Publisher Date: 22 Jun 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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