Enter your search into one or more of the boxes below:
You can refine your search by selecting from any of the options below:
Konsumorientierte Reform Der Unternehmensbesteuerung

Konsumorientierte Reform Der Unternehmensbesteuerung (Paperback)

To Order. Estimated despatch in 1-3 weeks.
Email me when back in stock


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.  

More books by Monika Kaiser

Leave Review


Delivery Options

All delivery times quoted are the average, and cannot be guaranteed. These should be added to the availability message time, to determine when the goods will arrive. During checkout we will give you a cumulative estimated date for delivery.

Location 1st Book Each additional book Average Delivery Time
UK Second Class Available free for ALL orders. No charge for each additional book. 3-7 Days
UK First Class £4.50 £1.00 1-2 Days
UK Courier £7.00 £1.00 1-2 Days
Western Europe** Courier £17.00 £3.00 2-3 Days
Western Europe** Airmail £5.00 £1.50 4-14 Days
USA / Canada Courier £20.00 £3.00 2-4 Days
USA / Canada Airmail £7.00 £3.00 4-14 Days
Rest of World Courier £22.50 £3.00 3-6 Days
Rest of World Airmail £8.00 £3.00 7-21 Days

** Includes Austria, Belgium, Denmark, France, Germany, Greece, Iceland, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and Switzerland.

Delivery Help & FAQs

Returns Information

If you are not completely satisfied with your purchase*, you may return it to us in its original condition with in 30 days of receiving your delivery or collection notification email for a refund. Except for damaged items or delivery issues the cost of return postage is borne by the buyer. Your statutory rights are not affected.

* For Exclusions and terms on damaged or delivery issues see Returns Help & FAQs

You might also like

The Price Reporters: A Guide to Pras...
Owain Johnson
Corporate Finance
Terence C. M. Tse
Count Down: The Past, Present and...
Jim Peterson
AAT - Advanced Bookkeeping: Coursebook
BPP Learning Media
Latest Blog
#FoylesFive: Pre-Orders

We all know a good book is worth the wait. But the waiting is also really hard when you’re dying to read that hotly anticipated thriller or the latest volume of a great series. Here at Foyles we’ve got you covered.

ZED Books: The role of the independent publisher in a content-obsessed world

Indie publisher ZED Books have a radical approach to their books and their company structure. Here, they talk to us about the role independent publishers can play in a world of ever expanding (and less than reliable) information sources.

Blog - J R Wallis on Monsters as Metaphors

J R Wallis questions the conventional view of monsters as metaphors for the worries we have about the state of the world around us.

View all Blog Entries
Show/Hide Tweets
© W&G Foyle Ltd