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Steuerreform Und Steuerharmonisierung

Steuerreform Und Steuerharmonisierung


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About the Book

Die steuerpolitische Diskussion der letzten Jahre betraf vornehmlich zwei Pro- blemfelder: zum ersten die Reform des nationalen Steuersystems zur Verbesse- rung der Wettbewerbsposition deutscher Unternehmen auf den internationalen Märkten und vor Vollendung des europäischen Binnenmarktes und zum zweiten Ausgestaltung und zeitliche Perspektiven der Steuerharmonisierung in der Euro- päischen Gemeinschaft. DieserThematik widmete sich die Vortrags-und Diskus- sionsreihe "Frankfurter betriebswirtschaftliches Forum" im Frühjahr 1990 unter dem Generalthema "Steuerreform und Steuerharmonisierung". Zusätzlichen Reiz und eine ganz unerwartete Aktualität gewann die Veranstaltungsfolge durch die steuer-und finanzpolitischen Probleme des Zusammenwachsens der beiden deutschen Staaten. Die Referenten - Günther Felix, Hans Flick, Hans H. Gatter- mann, Hans-Jürgen Müller-Seils, Joachim Poß, Wolfgang Ritter, Christa Thoben - bewiesen ihre Souveränität in der diffizilen Materie nicht zuletzt durch ihre Fähigkeit, ihre steuerpolitischen Positionen mit den Erfordernissen der neuen Entwicklung abzustimmen. Die Fortführung der Veranstaltungsreihe wurde möglich durch finanzielle Zuwen- dungen der Wilhelm Merton-Stiftung. Hierfür danken wir ebenso wie für die gute Zusammenarbeit mit dem Betriebswirtschaftlichen Verlag Dr. Th. Gabler GmbH. WINFRIED MELLWIG ADOLFMoXTER DIETER ORDELHEIDE 5 Inhaltsverzeichnis Steuerharmonisierung und europäischer Binnenmarkt Von Prof Wolfgang Ritter Direktor der BASF AG und Vorsitzender des Steuerausschusses des Bundesverbandes der Deutschen Industrie I. Europa und die Steuern 11 11. Was bislang erreicht wurde 13 111. Die steuerlichen Vorgaben der Einheitlichen Europäischen Akte 15 IV. Abschaffung der Steuerkontrollen beim Grenzübergang 17 1. Mehrwertsteuer . . . . . . . . 18 2. Verbrauchsteuern . . . . . . . 20 3. Aussichten der Verwirklichung 21 V. Harmonisierung der direkten Steuern 24 VI.


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Product Details
  • ISBN-13: 9783409116152
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1991 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 170 mm
  • ISBN-10: 340911615X
  • Publisher Date: 01 Jan 1991
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 108
  • Series Title: Frankfurter Betriebswirtschaftliches Forum an Der Johann-Wol
  • Weight: 245 gr


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