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Anwendung statistischer Methoden zur Aufdeckung von Steuerhinterziehungen

Anwendung statistischer Methoden zur Aufdeckung von Steuerhinterziehungen

          
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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,9, Universität Passau, Sprache: Deutsch, Abstract: Im Verlauf dieser Arbeit soll es um statistische Methoden des Finanzamts gehen, die helfen können Steuerhinterziehungen aufzudecken, insbesondere die sog. Ziffernanalyse. Es wird verständlich gemacht, wo das Anwendungsgebiet liegt und welche Aussagekraft dieser Test hat. Ob diese Methode nun zuverlässig ist oder nur Zufallstreffer mit sich bringt, ist die Kernfrage dieser Seminararbeit. Anhand von mehreren Gerichtsurteilen wird versucht, die Entwicklung der Verwendbarkeit von "Benford´s Law" darzustellen. Es liegt an den Gerichten, zu entscheiden, ob die Ziffernanalyse als allgemein anerkannte Methode zur Begründung von Steuerhinterziehung verwendet werden darf. Ebenso gilt es zu klären, inwieweit es sich für das Finanzamt lohnt, die Hilfe einer Ziffernanalyse heranzuziehen. Eine modelltheoretische Analyse soll dies klären. Ein erstelltes spieltheoretisches Modell in Extensivform zu dieser Fragestellung spaltet sich in zwei Bäume auf. Je nachdem, über welche Informationen das Finanzamt verfügt, ändert sich das Endergebnis. So können die Behörden errechnen, was für sie der nächste vorteilhafteste Zug wäre. Danach ist es möglich, eine fundierte Aussage darüber zu treffen, inwieweit eine strategische Anwendung von statistischen Methoden zur Aufdeckung von Steuerhinterziehung anwendbar und erfolgreich ist. Zuletzt wird im vierten Kapitel ein abschließendes Ergebnis der Fragestellung festgestellt. Dies dient als Resümee der gesamten Arbeit. Betrachtet man die Natur genau, so fällt auf, dass es wesentlich mehr kleine Dinge gibt als große. Ein prägnantes Beispiel hierfür wäre die Existenz von mehr Sandkörnern als Steinen und dann wiederum die Auffälligkeit, dass es mehr Steine als Berge gibt. 1881 fiel dem Astronom Simon Newcomb durch eine banale Beobachtung auf, dass mehr Zahlen mit einer niedrigen Ziffer beginnen als mit


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Product Details
  • ISBN-13: 9783668492370
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668492379
  • Publisher Date: 26 Jul 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 68 gr


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