Steuererklärung während des Studiums? by Maximilian Hockenberger
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Steuererklärung während des Studiums?

Steuererklärung während des Studiums?


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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hamburg (Institut für betriebliche Steuerlehre), Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, dem Leser ein Entscheidungswerkzeug an die Hand zu geben, mithilfe dessen er bestimmen kann, wie die Aufwendungen während eines Studiums berücksichtigt werden können (Behandlung dem Grunde nach) und welche Implikationen sich für die Steuerbelastung ergeben. Außerdem soll neben der steuerlichen Behandlung dem Grunde nach auch eine Entscheidungshilfe für die Behandlung der Höhe nach gegeben werden, indem typische Kosten eines Studiums näher betrachtet werden. Im ersten inhaltlichen Abschnitt der Arbeit wird die steuerliche Behandlung von Werbungskosten und Sonderausgaben betrachtet. Hierbei liegt der Fokus auf der steuerlichen Behandlung der jeweiligen Kosten in Bezug auf die Höhe und die intertemporale Verrechenbarkeit der Kosten. Im zweiten Abschnitt erfolgt eine Systematisierung von Ausbildungstypen in Bezug auf eine Erstausbildung/ Erststudium und eine Weiterbildung/Zweitstudium. Die ersten beiden Abschnitte werden in Kapitel 3.2 zusammengeführt und es erfolgt eine entscheidungsorientierte Analyse, wie die Aufwendungen in den Einzelfällen nach der aktuellen Rechtslage zu behandeln sind. In Kapitel 3.3 wird jeweils in Abhängigkeit von der Behandlung der Kosten die Frage nach der Höhe der Aufwendungen für die wichtigsten Ausgaben während des Studiums geklärt. Abschließend wird die aktuelle Rechtslage kritisch gewürdigt. Diese Frage ist hoch aktuell und bezieht sich auf die anhängigen Verfahren am Bundesverfassungsgericht.


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Product Details
  • ISBN-13: 9783668280328
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 104 gr
  • ISBN-10: 3668280320
  • Publisher Date: 12 Sep 2016
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Sub Title: Ausbildungsaufwendungen und ihre einkommensteuerliche Behandlung als Sonderausgaben oder Werbungskosten
  • Width: 148 mm


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