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Unternehmenserhaltung Und Gewinnbegriff

Unternehmenserhaltung Und Gewinnbegriff


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About the Book

Die Entwertung des Geldes zahlt zu den klassischen Mitteln staatlicher Finanzpolitik. Gestiitzt auf die Gesetzesauslegung willfahriger Juristen wurde den Biirgern stets vorge- halten, die Zahlkraft des Geldes bestimme sich allein nach Maggabe seines Nennwerts. In friiheren Zeiten wurden auf diese Weise nur bereits vorhandene Staatsschulden abgebaut; heute dient die staatlich verordnete Wertgleichheit verschlechterter Geldein- heiten auch zur Einnahmenbeschaffung. Das Zusammenwirken von Inflation und Nominaleinkommensbesteuerung beschert den Offentlichen Haushalten ein stattliches Mittelaufkommen, dessen Finanzierung durch regulare Steuererhohungen moglicher- weise iiberhaupt nicht durchsetzbar ware. Daraus erwachsen Forderungen, an die Stelle des Nominalwertprinzips eine andere Konvention zu setzen, die den finanzpolitischen Spielraum des Staates auf das bei stabilem Geldwert vorgesehene Mag zuriickfiihrt. Naturgemag kann man von einer solchen Konvention nicht erwarten, dag sie Probleme lost, die auch bei Geldwertstabilitat auftreten. Die Frage der Unternehmenserhaltung in einer dynamischen Wirtschaft lagt sich nicht dadurch beantworten, dag man das Nominalwertprinzip durch ein wie auch immer definiertes "Realwertprinzip" ersetzt. Man kann sich allerdings fragen, ob die Konsequenzen einer entsprechenden Urns tel- lung der unternehmerischen Rechnungslegung vertretbar waren und welche zusatz- lichen Magnahmen gegebenenfalls ergriffen werden miigten. Mit dieser Problematik beschaftigt sich die vorliegende Arbeit. Sie entspricht weit- gehend der im Jahre 1978 yom Fachbereich Betriebswirtschaftslehre der Ludwig-Maxi- milians-Universitat Miinchen angenommenen Dissertation gleichen Titels. 1m Vergleich zur urspriinglichen Fassung wesentlich ausgedehnt wurde Abschnitt 4.2.2.5.2., der sich mit der Verfassungsmagigkeit der Nominaleinkommensbesteuerung befagt. Hier wurde das im Friihjahr 1979 veroffentlichte Urteil des Bundesverfassungsgerichts zur Nomi- nalzinsbesteuerung eingearbeitet.


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Product Details
  • ISBN-13: 9783409346412
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1981 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 23 mm
  • Weight: 752 gr
  • ISBN-10: 3409346414
  • Publisher Date: 01 Jan 1981
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 424
  • Series Title: Die Betriebswirtschaft in Forschung Und Praxis
  • Sub Title: Die Problematik Des Nominalwertprinzips in Handels- Und Steuerrechtlicher Sicht
  • Width: 170 mm


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