Steuergestaltung in Deutschland. Anwendungsbereiche und -probleme des § 42 AO
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Steuergestaltung in Deutschland. Anwendungsbereiche und -probleme des § 42 AO

Steuergestaltung in Deutschland. Anwendungsbereiche und -probleme des § 42 AO


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Bonn früher Fachhochschule, Sprache: Deutsch, Abstract: Eine allgemeine Vorschrift für Gesetze ohne Einzelregelungen hält die Abgabenordnung fest. Die Funktion der Abgabenordnung ist es, Einzelsteuergesetze zu entlasten, um Wiederholungen zu vermeiden. Die Abgabenordnung ist in verschiedene Teile gegliedert. Bei dieser Arbeit handelt es sich um den § 42 AO, der sich im 2. Abschnitt vom 2. Teil der Abgabenordnung befindet und auf der Regelung des Steuerschuldrechtverhältnisses basiert. Zunächst stellt die Arbeit zwei Grundlegende Begriffe dar, die zum besseren Verständnis dienen. Daraufhin geht die Autorin auf die Entstehung und Entwicklung der Norm ein, um anschließend die Anwendungsbereiche darzustellen. Im 4. und 5. Abschnitt werden die Anwendungsprobleme des § 42 AO herausgearbeitet. Das Ziel eines jeden Steuerpflichtigen ist die Niedrighaltung der Steuerbelastung. Das Interesse des Staates hingegen besteht in der Erzielung seiner Steuereinnahmen. Die Bestrebung einer gleichmäßigen Besteuerung verfolgen beide Interessensgruppen. Der Gesetzgeber eröffnet dem Steuerpflichtigen die Möglichkeit seine Steuern gering zu halten, indem er seine Geschäftstätigkeit entsprechend anpasst. Um diese Vorgehensweise zu realisieren, werden diese beispielsweise individuell von einem Steuerberater erarbeitet, die von verschiedenen Faktoren abhängig sind. Dabei sind kreative und unkonventionelle Maßnahmen zur Steuerminderung aller Steuerarten einzuleiten. Der Oberbegriff im Steuerrecht für solche Handlungen wird als Steuergestaltung oder Steueroptimierung bezeichnet. Der Gesetzgeber setzt jedoch Grenzen beim Steuerersparnisstreben, insofern ein Gestaltungsmissbrauch im Rahmen einer Steuerumgehung vorliegt. Im Steuerrecht werden in den Einzelsteuergesetzen bestimmte Regelungen zur Vermeidung von missbräuchlicher Steuergestaltung erläutert.


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Product Details
  • ISBN-13: 9783346477149
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346477142
  • Publisher Date: 21 Jul 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr


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