Das Wirtschaftsgut Book by Erich May - Bookswagon
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Das Wirtschaftsgut

Das Wirtschaftsgut


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About the Book

Von zentraler Bedeutung für die Ertrags- und Substanzbesteuerung der Unternehmungen nach dem geltenden deutschen Steuerrecht ist die Größe "Betriebsvermögen". Der Wert des Betriebsvermögens wird aber nicht im ganzen ermittelt; er ist vielmehr als Differenz zwischen der Summe des Wertes der Wirtschaftsgüter und der Summe der Betriebsschulden (wirt- schaftliche Lasten) definiert. Wenn also Wirtschaftsgüter, und nur diese, bilanziert und bewertet werden sollen, liegt es auf der Hand, daß der Frage, was darunter zu verstehen sei, erhebliche Aufmerksamkeit gebührt. Wie in manchen Teilen des gegenwärtigen Unternehmungssteuerrechts zeigt sich auch hier noch ein erstaunliches Maß an theoretischer Unklarheit; dieser Umstand führt notwendigerweise zu erheblichen praktischen Schwierigkeiten bei der Lösung zahlreicher Bilanzierungs-und Bewertungsfragen. Ich bin daher sicher, daß die von Erich May vorgelegte kritische Analyse der steuerlichen Lehre vom Wirtschaftsgut aus betriebswirtschaftlicher Sicht für Wissenschaft und Praxis von Nutzen ist; deshalb habe ich die Arbeit, die von der Wirtschafts- und Sozialwissenschaftlichen Fakultät der Universität zu Köln als Dissertation angenommen worden ist, gern in die von mir heraus- gegebene Schriftenreihe "Besteuerung der Unternehmung" aufgenommen. Die Arbeit wurde abgeschlossen, bevor das Änderungsgesetz vom 16. Mai 1969 die Paragraphen 5 und 6 des Einkommensteuergesetzes neu formulierte.


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Product Details
  • ISBN-13: 9783322980175
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1970 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Weight: 417 gr
  • ISBN-10: 3322980170
  • Publisher Date: 01 Jan 1970
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 213
  • Series Title: Schriftenreihe Besteuerung Der Unternehmung
  • Sub Title: Kritische Analyse Der Steuerlichen Lehre Vom Wirtschaftsgut Aus Betriebswirtschaftlicher Sicht
  • Width: 170 mm


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