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Verluste und Verlustvorträge. Aktuelle Praxis und ökonomische Effekte

Verluste und Verlustvorträge. Aktuelle Praxis und ökonomische Effekte


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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Veranstaltung: Unternehmensbesteuerung, Sprache: Deutsch, Abstract: Dies ist eine Seminararbeit über die Thematik rund um Verluste und Verlustvorträge. Es wird auf europäische und deutsche Gesetzmäßigkeiten eingegangen und die praktische Handhabe, sowie die ökonomischen Effekte aus der Verlustnutzungsmöglichkeit und deren Einschränkungen behandelt. Im Zuge der vergangenen Wirtschaftskrise, aber auch aufgrund aktueller Ereignisse, wie beispielsweise dem VW-Abgasskandal und dem hieraus entstandenen wirtschaftlichen Schaden, kommt dem Umgang mit finanziellen Verlusten und den daraus resultierenden Verlustvorträgen eine nach wie vor tragende Rolle zu. Am Jahresende 2011 hatten die unbeschränkt körperschaftsteuerpflichtigen deutschen Unternehmen einen Verlustvortrag in Höhe von rund 570 Milliarden Euro angehäuft (siehe hierzu: Statistisches Bundesamt (Destatis) 2015, S. 21), was rund 35 Milliarden Euro mehr als dem Schweizer Bruttoinlandsprodukt in diesem Jahr entspricht (Vgl. OECD 2012, S. 11). Aus der Sicht von Unternehmen und Investoren ist es wünschenswert, dass diese Verluste für steuerliche Zwecke mit Gewinnen verrechnet werden. Durch die Möglichkeit der Verlustnutzung entsteht dem betroffenen Unternehmen so ein ökonomischer Vorteil, da hierdurch Liquiditätsabflüsse durch Steuerzahlungen vermieden werden können und letztlich mehr Liquidität im Unternehmen verbleibt, welche wiederum für Investitionen oder Ausschüttungen an die Gesellschafter eingesetzt werden kann (Vgl. Becker et al. 2009, S. 22).


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Product Details
  • ISBN-13: 9783668173378
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668173370
  • Publisher Date: 16 Mar 2016
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 100 gr


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