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Der Substanzsteuerliche Massgeblichkeitsgrundsatz

Der Substanzsteuerliche Massgeblichkeitsgrundsatz


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About the Book

Vor dem Hintergrund des Streits um die Vermogen- und die Gewerbekapitalsteuer untersucht der Verfasser, inwieweit der substanzsteuerliche Massgeblichkeitsgrundsatz ( 95, 109 BewG) die ihm zugedachten Steuervereinfachungs- und -entlastungszwecke erfullt. Daruber hinaus geht er der Frage nach, ob der Massgeblichkeitsgrundsatz mit den Besteuerungsgrundsatzen in Einklang steht, und pruft die Rechtfertigung der Massgeblichkeitsdurchbrechungen. Der Verfasser kommt zu dem Ergebnis, dass eine verfassungskonforme Ausgestaltung des Substanzsteuerrechts eine Totalkodifikation des Massgeblichkeitsgrundsatzes und zudem eine anschaffungswertgebundene Bewertung des steuerbaren Privatvermogens bedingt, empfiehlt aber eine Abschaffung dieser Steuerarten als die fairere Losung."
About the Author: Der Autor: Ulrich Borgdorf, geboren 1965 in Rheine, studierte Betriebswirtschaftslehre mit den Schwerpunkten Betriebswirtschaftliche Steuerlehre, Prufungswesen, Statistik und Operations Research an der Universitat Siegen. Nach dem Examen zum Diplom-Kaufmann ging er 1991 als Wissenschaftlicher Mitarbeiter an das Institut fur Unternehmensrechnung und -besteuerung der Westfalischen Wilhelms-Universitat Munster. Dort wurde er im November 1996 zum Dr.rer.pol. promoviert."


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Product Details
  • ISBN-13: 9783631318638
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Darstellung Und Betriebswirtschaftliche Wuerdigung Der Verknuepfung Von Steuerbilanz Und Vermoegensaufstellung
  • Width: 148 mm
  • ISBN-10: 3631318634
  • Publisher Date: 01 May 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 268
  • Series Title: European University Studies. Series V, Economics and Managem
  • Weight: 440 gr


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Der Substanzsteuerliche Massgeblichkeitsgrundsatz
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Der Substanzsteuerliche Massgeblichkeitsgrundsatz
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