Steuerplanungsunsicherheit beim anschaffungsnahen Herstellungsaufwand
Steuerplanungsunsicherheit beim anschaffungsnahen Herstellungsaufwand

Steuerplanungsunsicherheit beim anschaffungsnahen Herstellungsaufwand


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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Bergische Universität Wuppertal, Veranstaltung: Seminar Steuerplanungsunsicherheit, Sprache: Deutsch, Abstract: Die Steuerbelastung gilt als negativer Zielbeitrag bei der Entfaltung ökonomischer Aktivitäten. Nahezu alle unternehmerischen Entscheidungen haben Einfluss auf die Steuerbelastung und infolgedessen auf die Ergebnislage eines Unternehmens. Verschiedene Entscheidungsalternativen in der Unternehmenspraxis können die Steuerbelastung gegebenenfalls unterschiedlich beeinflussen. Die Steuerbelastung wird dadurch oftmals zum maßgeblichen Auswahlkriterium für die Bestimmung einer zu wählenden Handlungsalternative. Voraussetzung dafür ist, dass die zukünftigen Steuerbelastungen der einzelnen Handlungsalternativen abgeschätzt werden können. Die Abschätzung einer zukünftigen Steuerbelastung bezeichnet man als Steuerplanung. Ein Steuersystem muss entscheidungsneutral sein. Das bedeutet, es muss dem Steuerpflichtigen und seinem Berater im Voraus ermöglichen, die Steuerbelastung von geplanten wirtschaftlichen Handlungen zu ermitteln. Ausgehend von dieser Planung findet die Steuerbelastung Eingang in Wirtschaftlichkeitsüberlegungen und schlägt sich in Entscheidungen nieder. Die Steuerplanungssicherheit und damit die Möglichkeit zuverlässig Auskunft über die Höhe der zukünftig zu erwartenden Steuerbelastung zu bekommen, hat sich in den vergangenen Jahren deutlich verschlechtert. Das liegt vor allem an der mangelnden Praktikabilität des Steuerrechts. Am Beispiel des anschaffungsnahen Herstellungsaufwands und der vielfältigen Rechtsprechung in diesem Bereich, zeigt die Autorin Nicole Zmuda, wie sich die Steuerplanungssicherheit in den vergangenen Jahren verschlechtert hat und somit Steuerplanungsunsicherheit erzeugt wird.


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Product Details
  • ISBN-13: 9783638663298
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 109 gr
  • ISBN-10: 3638663299
  • Publisher Date: 04 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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