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Konsumorientierte Reform Der Unternehmensbesteuerung

Konsumorientierte Reform Der Unternehmensbesteuerung (Paperback)

£38.99
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Synopsis

Diese Untersuchung leistet einen Beitrag dazu, uber Systeme der Unternehmensbesteuerung nachzudenken, die mit einem am Konsum ausgerichteten Steuersystem vereinbar sind. Zunachst wird ein Kriterienkatalog fur ein rationales Steuersystem aufgestellt. Dieser Kriterienkatalog dient als Bewertungsmassstab fur das gegenwartige Steuersystem und die Reformvorschlage. Anschliessend werden die Bemessungsgrundlagen der konsumorientierten Unternehmensteuersysteme auf der Basis von Bilanzen und G + V-Rechnungen dargestellt. Im Rahmen der Bewertung der Unternehmensteuersysteme, der personellen Steuersysteme sowie der Gesamtsysteme werden die Auswirkungen der konsumorientierten Steuersysteme auf die Entscheidungsneutralitat, die Interdependenz von personellen Steuern und Unternehmensteuern sowie auf die steuerliche Administrierbarkeit untersucht. Abschliessend wird aus den Untersuchungsergebnissen eine Reformstrategie abgeleitet. Das Buch hat einen Hauptteil, in dem die Aussagen anhand von Beispielen belegt werden. Daneben hat es einen ausfuhrlichen modelltheoretischen und empirischen Analyseteil, der die Allgemeingultigkeit der Aussagen beweist."

BusinessEconomicsBusinessFinance & accountingAccountingManagement accounting & bookkeepingBusinessFinance & accountingFinance Publisher: Physica-Verlag GmbH & Co Publication Date: 07/09/1992 ISBN-13: 9783790806366  Details: Type: Paperback Format: Books
Availability: To Order. Estimated despatch in 1-3 weeks.  

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