Die Plane Der Bundesregierung Zur Reform Der Unternehmensbesteuerung
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Die Plane Der Bundesregierung Zur Reform Der Unternehmensbesteuerung

Die Plane Der Bundesregierung Zur Reform Der Unternehmensbesteuerung


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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universitat Kassel, 102 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Steuern haben einen bedeutenden Einfluss auf unternehmerische Entscheidungen. Die Notwendigkeit der Einbeziehung von Steuern in betriebswirtschaftliche Entscheidungen besteht, da die steuerlichen Regelungen so ausgestaltet sind, dass sie nicht entscheidungsneutral wirken. Der grote Wettbewerbsdruck auf die Steuersysteme der Lander entstand wissenschaftlich unstrittig durch die Globalisierung und den damit verbundenen Steuerwettbewerb. Die Bundesrepublik Deutschland steht derzeitig vor groen Herausforderungen. Zum einen muss die Arbeitslosigkeit bekampft, zum anderen der demographische Wandel bewaltigt sowie eine intelligente Reaktion auf die Veranderungen im Zuge der Globalisierung gefunden werden. Somit ist es die Aufgabe der Bundesregierung, eine Modernisierung und damit die Zukunftsfahigkeit des Landes mit umfassenden Reformmanahmen voranzubringen. Mit der Standortwahl von Unternehmen, die u. a. durch die Steuerbelastung beeinflusst wird, sind das Ausma privater Investitionen und somit auch die Schaffung von neuen Arbeitsplatzen verbunden. Es wurde mehrfach dokumentiert, dass die gegenwartige Unternehmensbesteuerung in Deutschland nicht den politisch angestrebten Zielsetzungen entspricht. Steuerpolitischer Handlungsbedarf ist letztlich bei allen Einzelsteuern vorhanden, jedoch konnen nicht alle steuerlichen Probleme auf einmal gelost werden. Folglich mussen Prioritaten gesetzt werden, wobei eine Reform der Unternehmensbesteuerung den groten Beitrag fur mehr Wachstum und zusatzliche Arbeitsplatze verspricht. Somit hat sich am 02.11.2006 die Arbeitsgruppe zur "Reform der Unternehmensteuer in Deutschland," geleitet von dem hessischen Ministerprasidenten Roland Koch und dem Bundesfinanzminister Peer Steinbruck, auf einen Manahmenkatalog fur die UntStR festgelegt. Der Referent


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Product Details
  • ISBN-13: 9783638755528
  • Publisher: Grin Verlag Gmbh
  • Publisher Imprint: Grin Verlag Gmbh
  • Height: 297 mm
  • Returnable: N
  • Weight: 213 gr
  • ISBN-10: 3638755525
  • Publisher Date: 23 Aug 2007
  • Binding: Paperback
  • Language: German
  • Spine Width: 4 mm
  • Width: 210 mm


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