Risikobewertung im Rahmen steuerlicher Außenprüfung by Maximilian Blumig
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Risikobewertung im Rahmen steuerlicher Außenprüfung

Risikobewertung im Rahmen steuerlicher Außenprüfung


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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg (Lehrstuhl für Rechnungswesen und Prüfungswesen), Sprache: Deutsch, Abstract: Die steuerliche Außenprüfung befindet sich in Folge der deutschen E-Government Strategie im Umbruch. Bereits durch das "Gesetz zur Senkung der Steuersätze und zur Reform der Unternehmensbesteuerung 2000" (StSenkG 2000) und den damit verbundenen "Grundsätzen zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen" (GDPdU) wurde die Möglichkeit des digitalen Datenzugriffs zum 01.01.2002 eingeführt. Inzwischen hat das Risikomanagement der Finanzverwaltung durch die E-Bilanz eine weitere Option erhalten, die Gleichmäßigkeit der Besteuerung sicherzustellen. Ziel dieser Arbeit ist es, zu untersuchen, inwiefern in Folge der Einführung der E-Bilanz Änderungen in der Durchführung der steuerlichen Außenprüfung zu erwarten sind und welche Risiken die Unternehmen in diesem Zusammenhang beachten müssen. Dazu werden im zweiten Kapitel zunächst theoretische Grundlagen erläutert. Anschließend werden im dritten Kapitel das Risikomanagement der Finanzverwaltung und das Vorgehen derselben bei der digitalen Außenprüfung beschrieben. Hier wird gezeigt, wie die Prüfmethoden der Finanzverwaltung der Identifikation von Unregelmäßigkeiten dienen. Im Anschluss werden im vierten Kapitel die Grundlagen der E-Bilanz beleuchtet. Letztlich wird im fünften Kapitel untersucht, welche Risiken mit der Einführung der E-Bilanz verbunden sein können und inwieweit durch die Einführung der E-Bilanz Änderungen bei der steuerlichen Außenprüfung zu erwarten sind.


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Product Details
  • ISBN-13: 9783668369481
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668369488
  • Publisher Date: 30 Dec 2016
  • Height: 210 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 122 gr


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Risikobewertung im Rahmen steuerlicher Außenprüfung
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