Vereinsbesteuerung im deutschen Steuerrecht. Betrachtung unter zivil- und steuerrechtlichen Gesichtspunkten
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Vereinsbesteuerung im deutschen Steuerrecht. Betrachtung unter zivil- und steuerrechtlichen Gesichtspunkten

Vereinsbesteuerung im deutschen Steuerrecht. Betrachtung unter zivil- und steuerrechtlichen Gesichtspunkten


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About the Book

Bachelorarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Sprache: Deutsch, Abstract: In der vorliegenden Arbeit sollen die wesentlichen zivil- und steuerrechtlichen Gesichtspunkte dargestellt werden, die für die Anerkennung der Gemeinnützigkeit von Vereinen von Relevanz sind. Das hochkomplexe deutsche Steuersystem umfasst inzwischen rund vierzig Steuern und Abgaben, die sowohl Auswirkungen auf den einzelnen Bürger als auch auf supranationale Unternehmen haben. Das deutsche Steuerrecht lebt von ständigen Änderungen und ist bekannt für seine nahezu einzigartige Perfektion. Eine zentrale Bedeutung im Alltag der Deutschen nimmt das freiwillige und gemeinwohlorientierte Engagement in gemeinnützigen Organisationen und Vereinen ein. Daneben betätigen sich viele Menschen in Deutschland als Mitglieder in Gewerkschaften oder in politischen Parteien. Die in den vergangenen Jahren und Jahrzehnten erlebten Proteste und Bewegungen, wie beispielsweise die im Rahmen des Bahnhofsprojektes Stuttgart 21 oder die in der Folge der internationalen Finanzmarktkrise, zeigen ähnlich wie die zahlreichen spontanen Solidarisierungswellen in der Phase von Hochwasserereignissen oder der von der Öffentlichkeit als Willkommenskultur bezeichneten Solidarität mit den Menschen in der Flüchtlingskrise, dass sich in Deutschland mit Hilfe von föderal aufgestellten Großorganisationen, Non-Profit-Organisationen und insbesondere den zahlreichen Vereinen eine bedeutende Vereinskultur entwickelt hat.


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Product Details
  • ISBN-13: 9783346745828
  • Publisher: Bod Third Party Titles
  • ISBN-10: 3346745821
  • Publisher Date: 11 Sep 2022


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Vereinsbesteuerung im deutschen Steuerrecht. Betrachtung unter zivil- und steuerrechtlichen Gesichtspunkten
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