Die Unternehmenssteuerreform 1999/2000 by Christoph Prasse
Die Unternehmenssteuerreform 1999/2000

Die Unternehmenssteuerreform 1999/2000


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About the Book

Die Arbeit beschäftigt sich mit der Unternehmenssteuerreform 1999/2000 (StEntlG 99/00/02, StBereinG 1999, StSenkG). Es erfolgt eine Darstellung der Gesetzesänderungen. Die Änderungen werden aus steuersystematischer und verfassungsrechtlicher Sicht untersucht. Die Untersuchung führt zu dem Ergebnis, dass die Neuerungen nicht durchweg verfassungsgemäß sind. Die verfassungsrechtlichen Bedenken betreffen in erster Linie das rechtsstaatliche Rückwirkungsverbot und die Verletzung des Gleichheitssatzes (Art. 3 I GG). Im Rahmen der gesetzlichen Änderungen wird außerdem festgestellt, dass die zu Beginn der Reform bestehende Kritik nur teilweise beseitigt werden konnte und weiterhin Reformbedarf besteht. Zu diesem Zweck ist der Arbeit ein Modell zur Optimierung der Unternehmensbesteuerung vorangestellt.
About the Author: Der Autor: Christoph Prasse wurde 1973 in Köthen, Anhalt, geboren. Von 1992 bis 1995 studierte er Finanzwissenschaften an der Fachhochschule Kiel/Altenholz und schloss als Diplom-Finanzwirt (FH) ab. Danach nahm er das Studium der Rechts- und Staatswissenschaften an der Universität Greifswald sowie an der Humboldt-Universität zu Berlin auf. Im Wintersemester 1998/1999 legte er die erste juristische Staatsprüfung in Berlin ab. 2002 erfolgte die Promotion an der Universität Greifswald. Seit 1992 ist der Autor auf dem Gebiet des Steuerrechts in der Finanzverwaltung und bei verschiedenen Steuerberatungsgesellschaften tätig.


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Product Details
  • ISBN-13: 9783631504161
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 310
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Eine Verfassungsrechtliche Und Steuersystematische Untersuchung Mit Einzelnen Vorschlaegen Zur Optimierung Der Unternehmensbesteuerung
  • Width: 148 mm
  • ISBN-10: 3631504160
  • Publisher Date: 28 Jan 2003
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4145 gr


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Die Unternehmenssteuerreform 1999/2000
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