Unternehmensbeteiligungsgesellschaften Und Ihre Besteuerung
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Unternehmensbeteiligungsgesellschaften Und Ihre Besteuerung

Unternehmensbeteiligungsgesellschaften Und Ihre Besteuerung


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About the Book

Finanzierungstheoretische Analysen des Rechtssystems, insbesondere des Steuerrechts, machen die Umsetzung und Einbettung konkreter gesetzlicher Vorschriften in stark abstrahierende Modelle erforderlich. Hierbei besteht das Hauptproblem darin, fundamental unterschiedliche Herangehensweisen auf einen gemeinsamen Nenner zu bringen, ohne einerseits zu abstrakt zu bleiben, andererseits den verwendeten theoretischen Hintergrund nicht konsistent umzusetzen. Ein weiteres Problem liegt darin, aus der Fulle der unterschiedlichen Forschungs- und Modellkonzeptionen diejenigen auszuwahlen, deren Anwendung auf die vorliegende Thematik aussagefahige Ergebnisse zu- bzw. erwarten laat. Die Arbeit untersucht das Gesetz uber Unternehmensbeteiligungsgesellschaften (UBG) in Bezug auf seine Eignung zur Verbesserung der Risikokapitalausstattung kleiner und mittlerer Unternehmen. Im nicht-steuerlichen Bereich erweist sich vor allem die principle/agent-Theorie als brauchbar, da sie die explizite Abbildung wesentlicher Marktunvollkommenheiten im Bereich der Risikokapitalfinanzierung kleiner und mittlerer Unternehmen zulaat. Anlass zu Kritik geben hier insbesondere die gesetzlichen Regelungen zur Refinanzierung der UBG sowie zur Mindestdiversifikation des UBG-Portefeuilles. Hinsichtlich der Besteuerung wird untersucht, inwieweit das Gesetz in der Lage ist, die steuerliche Diskriminierung der Beteiligungsfinanzierung zu lindern und so zur Finanzierungsneutralitat des Steuerrechts beizutragen. Hierzu wird die Spannweite der effektiven Grenzsteuerbelastungen unterschiedlicher direkter Kapitaluberlassungsformen mit der Spannweite indirekter Kapitaluberlassungen uber UBG's verglichen.


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Product Details
  • ISBN-13: 9783928238953
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Height: 211 mm
  • No of Pages: 266
  • Spine Width: 0 mm
  • Weight: 3534 gr
  • ISBN-10: 3928238957
  • Publisher Date: 01 Jan 1996
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Sub Title: Eine Beurteilung Aus Finanztheoretischer Sicht
  • Width: 150 mm


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