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Steuerbilanzvergleich: Maßgeblichkeit der Handels- für die Steuerbilanz(German)

Steuerbilanzvergleich: Maßgeblichkeit der Handels- für die Steuerbilanz(German)

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich Jura - Steuerrecht, Note: 13, Heinrich-Heine-Universität Düsseldorf (Lehrstuhl für Unternehmenssteuerrecht), Veranstaltung: Seminar zum Generalthema: Gewinnermittlung im Steuerrecht, Sprache: Deutsch, Abstract: In der aktuellen Diskussion um die Reform des deutschen Steuerrechts hat sich zu einem Kernpunkt die Zukunft des Prinzips der Maßgeblichkeit der Handelsbilanz für die Gewinnermittlung im deutschen Steuerrecht entwickelt. Bedroht einerseits durch eine Aushöhlung des Grundsatzes durch gegenläufige Gesetzgebung des Steuergesetzgebers, andererseits durch die aufziehende Internationalisierung der handelsrechtlichen Rechnungslegung, mehren sich die Stimmen, die fordern den Schlussstrich ganz zu ziehen und den Grundsatz aufzugeben, um ein eigenes Steuerbilanzrecht zu etablieren. Im Folgenden soll die Zukunft dieses Grundsatzes beleuchtet und in einer rechtlichen Betrachtung eine mögliche zukünftige Abschaffung oder Beibehaltung diskutiert werden. Der Begriff der Handelsbilanz ist gesetzlich in § 242 I HGB definiert. Eine Definition des Begriffs der Steuerbilanz sucht man im EStG aber vergeblich. Diese findet sich schließlich in § 60 II 2 EStDV, wo es schlicht heißt, eine Steuerbilanz sei eine "den steuerlichen Vorschriften entsprechende" Bilanz. Aber auch diese Definition lässt auf Grund ihrer Schlichtheit genug Spielraum zur Interpretation. Da umfassende steuerbilanzielle Regeln fehlen, muss zur weiteren Ausgestaltung auf die handelsrechtliche Bilanzierungstradition zurückgegriffen werden.


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Product Details
  • ISBN-13: 9783640219957
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 58
  • Series Title: German
  • Sub Title: Maßgeblichkeit der Handels- für die Steuerbilanz
  • Width: 148 mm
  • ISBN-10: 3640219953
  • Publisher Date: 26 Nov 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 91 gr


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