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Zinsschranke. Ausgestaltung und empirische Befunde

Zinsschranke. Ausgestaltung und empirische Befunde


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Johann Wolfgang Goethe-Universität Frankfurt am Main (House of Finance), Sprache: Deutsch, Abstract: Die Arbeit beschäftigt sich mit der Ausgestaltung der Zinsschranke. Dabei wird zu Beginn auf Funktion und Inhalt der Schranke eingegangen und anschließend anhand empirischer Befunde deren Wirkung gezeigt. Mit dem Inkrafttreten der Unternehmenssteuerreform von 2008 gingen erhebliche Änderungen im deutschen Steuerrecht einher. Mit dem Ziel das Wirtschaftswachstum anzukurbeln, wurde unter anderem entschieden, die Körperschaftssteuer auf 15 % und die Messzahl der Gewerbesteuer auf 3,5 % herabzusetzen. Die damit einhergehenden Steuerausfälle sollten durch diverse Gegenfinanzierungsmaßnahmen ausgeglichen werden. Hierzu zählte neben der Abschaffung der Abzugsfähigkeit von Gewerbesteuern als Betriebsausgaben sowie der Abschaffung der degressiven Abschreibung insbesondere die Einführung der Zinsschranke. Während die der Zinsschranke vorhergehende Regelung in § 8a KStG lediglich zur Nichtabzugsfähigkeit bestimmter Zinsaufwendungen aus grenzüberschreitender Fremdkapitalfinanzierung durch ausländische Gesellschafter führte, sollte die neu eingeführte Zinsschranke allgemein verhindern, dass das in Deutschland zu versteuernde Ergebnis eines Unternehmens gezielt klein gehalten wird, indem vergleichsweise hohe Zinsaufwendungen als Betriebsausgabe vom Ergebnis abgezogen werden. Erklärtes Ziel der Zinsschranke war dementsprechend auch die Bekämpfung dieser steueroptimierenden Gestaltungsmöglichkeit in Deutschland, die nicht nur zu einer systematischen Erosion der Steuerbemessungsgrundlage in Deutschland, sondern aufgrund der daraus resultierenden hohen Fremdkapitalquoten vor allem zu erhöhten Insolvenzrisiken geführt hatte. Inwieweit die Einführung der Zinsschranke nach über zehn Jahren tatsächlich zu einer allgemeinen Reduzierung der Fremdkapitalquoten in Deutschland geführt hat,


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Product Details
  • ISBN-13: 9783346371041
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Weight: 95 gr
  • ISBN-10: 3346371042
  • Publisher Date: 19 Feb 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein kurzer Überblick
  • Width: 148 mm

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