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Zinssatz im Steuerschuldverhaeltnis

Zinssatz im Steuerschuldverhaeltnis


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About the Book

Gewinner des WRT-Preises Hagener Bilanz- und Steuergespräche 2019

Gewinner des Preises für hervorragende interdisziplinäre Doktorarbeiten der Gesellschaft der Freunde der Ruhr-Universität Bochum e.V. 2019

Gewinner des 14. Aulinger-Preises 2018

Die Verzinsung im Steuerschuldverhältnis erfolgt seit jeher mit einem Zinssatz von 6 %. Die Herkunft des Zinssatzes wurde praktisch nie hinterfragt. Seit sich das Zinsniveau an den Kapitalmärkten auf einem historischen Tiefstand befindet, mehrt sich jedoch Kritik an dem dazu vergleichsweise hohen Zinssatz. Der Band versucht, dieser Debatte ein Fundament zu geben. Dazu verfolgt der Autor die Verzinsung im Steuerschuldrecht ausführlich auf ihren historischen Ursprung zurück und setzt die Verzinsung erstmalig finanzmathematisch in Relation zu einer marktüblichen Verzinsung. Zudem stellt er ein Modell vor, um die Verhältnismäßigkeitsprüfung objektiv greifbar zu machen. Abschließend zeigt die Untersuchung umfassende Reformvorschläge für die steuerrechtlichen Zinsregelungen auf und bietet dazu eigens einen vollständigen Gesetzesentwurf (das Steuergirokonto).


About the Author:

Michael Dust studierte Rechtswissenschaften in Münster. Nach einem Master-Studium im Wirtschafts- und Steuerrecht an der Ruhr-Universität in Bochum arbeitete er promotionsbegleitend drei Jahre im internationalen Steuerrecht in einer internationalen Großkanzlei in Düsseldorf. Anschließend absolvierte er sein Referendariat in Düsseldorf mit Stationen in Amsterdam und Neu Delhi.


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Product Details
  • ISBN-13: 9783631786604
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 25 mm
  • Weight: 730 gr
  • ISBN-10: 3631786603
  • Publisher Date: 03 May 2019
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 444
  • Series Title: Bochumer Schriften Zum Steuerrecht
  • Sub Title: Eine Analyse des aktuellen Zinssatzes in § 238 AO unter ausfuehrlicher Beruecksichtigung der Historie der Verzinsung im Steuerschuldrecht
  • Width: 148 mm


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