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Rechtsformneutralität nach der Unternehmensteuerreform 2008
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ISBN10: 3640413369
ISBN13: 9783640413362
Publisher: Grin Verlag
Published: Sep 5 2009
Pages: 56
Weight: 0.19
Height: 0.13 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640413362
Publisher: Grin Verlag
Published: Sep 5 2009
Pages: 56
Weight: 0.19
Height: 0.13 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Die Gro e Koalition hat, basierend auf den Koalitionsvereinbarungen vom 11.11.2005, ein gesetzliches Ma nahmenprogramm zur Reform der Unternehmensbesteuerung in Deutschland geschaffen. Die Ziele dieser Unternehmensteuerreform 2008 sind: - Verbesserung von internationaler Wettbewerbsfähigkeit und Standortattraktivität durch Senkung der tariflichen Ertragsteuerbelastung für Unternehmen, - Rechtsform- und Finanzierungsneutralität der Unternehmensbesteuerung, - Verbesserung der Planungssicherheit für Unternehmen und öffentliche Haushalte. Die vorliegende Arbeit befasst sich explizit mit dem gesetzten Ziel der Rechtsformneutralität der Unternehmensbesteuerung und erläutert, warum in Deutschland auch nach der Unternehmensteuerreform 2008 keine Rechtsformneutralität vorhanden ist. Zunächst wird die Rechtsformneutralität in die Hierarchie der verschiedenen Neutralitätspostulate eingeordnet und insbesondere ihre Beziehung zum Postulat der Entscheidungsneutralität erörtert (Kapitel 2), dann wird die Besteuerung von Personengesellschaften (Kapitel 3) und Kapitalgesellschaften (Kapitel 4) dargestellt. Dabei erfolgt im Wesentlichen eine Beschränkung auf die laufende Unternehmensbesteuerung. In Kapitel 5 wird auf rechtsformspezifische Unterschiede hinsichtlich schuldrechtlicher Verträge hingewiesen. Ein abschlie ender Vergleich von Personengesellschaften und Kapitalgesellschaften (Kapitel 6) führt schlussendlich zu den Ergebnissen dieser Seminararbeit, die in einem Fazit (Kapitel 7) nochmals thesenartig zusammengefasst werden. Im Rahmen dieser Arbeit soll kein konkreter, einzelfallabhängiger und praxisgerechter Vergleich erfolgen. Es werden lediglich generelle und strukturelle Unterschiede betrachtet und wesentliche Belastungsdifferenzen erarbeitet. Da diese gerade in Extremfällen auftreten und verdeutlicht werden,
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