Steuerrecht Und Korruption by Nicolas Alexander Gunzler
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Steuerrecht Und Korruption

Steuerrecht Und Korruption


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About the Book

Die Arbeit befasst sich mit der Mobilisierung des Steuerrechts als wirksame Waffe im Kampf gegen die Korruption. Mit der auf nach dem 31.12.1998 geleistete Zuwendungen anwendbaren Neuregelung des 4 Abs. 5 Nr. 10 EStG greift das Abzugsverbot fur Schmiergeld bereits dann, wenn diese Zuwendung eine rechtswidrige Handlung darstellt, die den Tatbestand eines Strafgesetzes verwirklicht. Nach der bisherigen Regelung dieser Vorschrift durften Bestechungsgelder nur in dem Fall nicht als Betriebsausgaben abgezogen werden, wenn der Zuwendende oder der Empfanger wegen dieser Zuwendung rechtskraftig nach einem Strafgesetz verurteilt wurde. Dieser minimalistischen Losung durch das Jahressteuergesetz 1996 stellt der Autor eine Versagung des Betriebsausgabenabzugs durch die Generalklausel des 4 Abs. 5 Nr. 7 EStG gegenuber, aus der sich bereits de lege lata ein umfassendes Verbot des Abzugs von Schmiergeldzahlungen ergibt. Danach sind diese Aufwendungen als unangemessene Betriebsausgaben anzusehen, weil sie einem einheitsorientierten Fremdvergleich, der sich durch eine an der Einheit der Rechtsordnung orientierte normative Anreicherung auszeichnet, nicht standhalten. Die rechtspolitischen Insuffizienzen des 4 Abs. 5 Nr. 10 EStG i.d.F. des Jahressteuergesetzes 1996 konnen so uberwunden werden. Zuletzt entspricht die vorgenommene Wertung der Angemessenheit in weiten Teilen auch der des Steuergesetzgebers, der diese der Neuregelung des 4 Abs. 5 Nr. 10 EStG im Ergebnis zugrundegelegt hat."
About the Author: Der Autor: Nicolas Alexander Gunzler, geboren 1969 in Wetzlar, studierte nach dem Abitur von 1990 an Rechtswissenschaften in Wurzburg und Giessen. 1994 erstes juristisches Staatsexamen. 1995 bis 1998 wissenschaftlicher Mitarbeiter am Institut fur Steuerrecht der Universitat Frankfurt am Main. Danach Eintritt in das Referendariat am Landgericht Mainz. 1999 Promotion an der Universitat Frankfurt am Main."


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Product Details
  • ISBN-13: 9783631354773
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Die Steuerrechtliche Beruecksichtigung National Und International Gezahlter Schmiergelder
  • Width: 148 mm
  • ISBN-10: 3631354770
  • Publisher Date: 01 Sep 1999
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 178
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 340 gr


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