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Unternehmenssteuerreform - das Konzept der Stiftung Marktwirtschaft
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ISBN10: 3640302222
ISBN13: 9783640302222
Publisher: Grin Verlag
Published: Apr 15 2009
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640302222
Publisher: Grin Verlag
Published: Apr 15 2009
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Potsdam, Sprache: Deutsch, Abstract: Das gesamte deutsche Steuersystem ist weit entfernt von einem ganzheitlichen System. Es ist im Laufe einer langwierigen historischen Entwicklung entstanden, bei der die Interessen unterschiedlichster wirtschaftlicher und politischer Gruppierungen Niederschlag gefunden haben. Der deutsche Sonderweg, Unternehmen erst mit einer eigenständigen und in der Handhabung komplizierten kommunalen Steuer, der Gewerbesteuer, zu belasten um anschlie end in einem zweiten Schritt rechtsformabhängig die eigentliche, insbesondere für internationale Vergleiche relevante, Ertragsbesteuerung durch Körperschaft- oder Einkommensteuer vorzunehmen, führt zu mehreren Problemen. Die Unternehmen haben einen (im europäischen Vergleich) hohen Aufwand zur Berechnung ihrer Steuerlast. Dies wird noch durch die unterschiedlichen Bemessungsgrundlagen bei den Ertragsteuern, sowie vielfältiger zu beachtender Hinzurechnungs-, Abzugs- sowie Anrechnungsregelungen bei den verschiedenen Ertragsteuerarten verschlimmert. Dazu kommen umstrittene bzw. überholungsbedürftige Regelungen wie zum Beispiel der Mantelkauf, die Gesellschafter-Fremdfinanzierung oder die Regelungen zur Verlustverrechnung, die zu einer weiteren Verkomplizierung des deutschen Unternehmensteuersystems beitragen. Die Vorschläge der Stiftung Marktwirtschaft sollen zu einer Vereinheitlichung, Vereinfachung sowie zur Wiederherstellung der Wettbewerbsfähigkeit des deutschen Unternehmenssteuersystems führen und damit langfristig auch das Wirtschaftswachstum und die Beschäftigung in Deutschland ankurbeln. Inwieweit das Konzept geeignet ist, dies zu leisten, wird in dieser Hausarbeit untersucht. [...]
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