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Reformansätze des Gewerbesteuersystems

Reformansätze des Gewerbesteuersystems


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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich VWL - Finanzwissenschaft, Note: 2,0, Humboldt-Universität zu Berlin (Lehrstuhl für Öffentliche Finanzen), Sprache: Deutsch, Abstract: Seit mehreren Jahren ist die Abschaffung der Gewerbesteuer im politischen Gespräch. Mit einer Gemeindefinanzreform könnte "Die unendliche Geschichte" einer bisher endlosen Diskussion ein Ende haben. [...] im aktuellen Koalitionsvertrag von CDU, CSU und FDP ein Abschnitt zu diesem Thema. In diesem wird darauf verwiesen, dass die Koalition "eine Kommission zur Erarbeitung von Vorschlägen zur Neuordnung der Gemeindefinanzierung einsetzen" wird. Am 24. Februar 2010 erfolgte der entsprechende Kabinettsbeschluss und am 4. März 2010 fand die erste Tagung, unter Leitung von Dr. Hans Bernhard Beus, statt. Die Ergebnisse dieser Tagung sollen im Herbst 2010 vorgestellt werden. Der Einsatz einer Gemeindefinanzkommission ist sinnvoll, denn wie die "kindliche Kaiserin" aus Michael Endes Roman, scheint auch der Gemeindehaushalt "erkrankt". Die "Zahl der Kommunen, die aus eigener Kraft nicht mehr aus der Krise" herauskommen und die Defizite verbuchen, steigt seit einigen Jahren immer weiter an. Das schwankende Steueraufkommen, die Missachtung des Äquivalenzprinzips und weitere negative Seiten der Gewerbesteuer lassen die Diskussion über die Abschaffung bestehen. Neben vielen Gegnern gibt es aber auch Befürworter. So äußerte sich beispielsweise Petra Roth, die sich für die Modernisierung der Gewerbesteuer einsetzt, in einem Interview mit der "Frankfurter Rundschau", dass das heutige Gemeindesteuersystem sich trotz einzelner Schwächen grundsätzlich bewährt habe. Aber was ist nun das Beste? Sollte die Gewerbesteuer abgeschafft oder beibehalten werden? Das Ziel dieser Arbeit ist es, die möglichen Lösungsansätze für die Abschaffung oder Reformierung der Gewerbesteuer zu diskutieren. Der Aufbau dieser Arbeit ist wie folgt gestaltet: Zunächst wird im zweiten Abschnitt die Einnahmestruktur der Gemeind


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Product Details
  • ISBN-13: 9783656067436
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 136 gr
  • ISBN-10: 3656067430
  • Publisher Date: 28 Nov 2011
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Sub Title: (K)eine endlose Diskussion?
  • Width: 148 mm


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