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Wiedereinführung der Vermögenssteuer. Eine quantitative Analyse vor dem Hintergrund der anhaltenden Debatten

Wiedereinführung der Vermögenssteuer. Eine quantitative Analyse vor dem Hintergrund der anhaltenden Debatten

          
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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 2,3, Hochschule Aalen, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich mit der von Teilen der Gesellschaft und der Politik geforderten Wiedereinführung der Vermögenssteuer. Ziel dieser Arbeit soll es sein, durch eine quantitative Analyse die Folgen einer Wiederbelebung der Vermögenssteuer und die damit einhergehenden verfassungsrechtlichen und strukturellen Herausforderungen aufzuzeigen. Zudem sollen ein Überblick über die mögliche Ausgestaltung einer Vermögenssteuer gegeben werden und Alternativen zur Umgehung einer deutschen Vermögenssteuer dargestellt werden. Die deutsche Staatsverschuldung steigt aktuell in Rekordhöhe. Ursachen sind unter anderem die Energiewende, die Notwendigkeit von Investitionen in die digitale Infrastruktur und die Aufrüstung der Bundeswehr in Folge des Krieges in der Ukraine. Im Jahr 2020 geriet Deutschland aufgrund der Corona-Pandemie in eine der schwersten Rezessionen der letzten Jahrzehnte. Diese erforderte einschneidende Maßnahmen, beispielsweise die Schließung von Gastronomiebetrieben sowie weiten Teilen des Einzelhandels, und führte zur Unterbrechung weltweiter Lieferketten. Zur Abmilderung der Folgen und zur Sicherung von Arbeitsplätzen und Unternehmensexistenzen wurden von der Regierung verschiedene Maßnahmenpakete verabschiedet. An dieser Stelle sind unter anderem das Kurzarbeitergeld, aber auch steuerliche Entlastungen, wie die Erweiterung des Verlustrücktrages oder vereinfachte Steuerstundungsverfahren, zu nennen. Schätzungen der Deutschen Bundesbank zufolge könnte die Corona-Krise den deutschen Staat bis zu 1,9 Billionen Euro kosten. Auch in den kommenden Jahren wird mit Blick auf den Klimawandel und die Bewältigung der Folgen der Corona-Krise mit einem erhöhten Finanzbedarf zu rechnen sein. Neben den alltäglichen sozialstaatlichen Aufgaben wird zudem die geplante Aufrüstung der Bundeswehr über das einzurichtende Sondervermögen von 100 Mrd. Euro h


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Product Details
  • ISBN-13: 9783346663719
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 90
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 334666371X
  • Publisher Date: 12 May 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 127 gr


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