Steuergerechtigkeit und Gewinnermittlung: Eine vergleichende Analyse des deutsch

$ 50.61

Subject: Management Science, Taxation, Taxation / General Series: Neue Betriebswirtschaftliche Forschung (Nbf) Ser. Author: Cornelia Kraft Item Weight: 14.4 Oz Item Width: 6.1 in Publisher: Betriebswirtschaftlicher Verlag DR. Th. Gabler Gmbh ISBN: 9783409150033 Subject Area: Law, Business & Economics Publication Name: Steuergerechtigkeit und Gewinnermittlung : Eine Vergleichende Analyse des Deutschen und US-Amerikanischen Steuerrechts gtin13: 9783409150033 Item Length: 9.3 in Language: German Number of Pages: Xvii, 242 Pages Type: Textbook ISBN-13: 9783409150033 Publication Year: 1991 Book Title: Steuergerechtigkeit und Gewinnermittlung Format: Trade Paperback

Description

Steuergerechtigkeit und Gewinnermittlung by Cornelia Kraft Estimated delivery 3-12 business days Format Paperback Condition Brand New Description Originally presented as the authors thesis (doctoral--Universit'at Mannheim) under the title: Die Verwirklichung des Leistungsf'ahigkeitsprinzips bei der Besteuerung von Einkommen aus unternehmerischer T'atigkeit. Publisher Description Ausdruck einer gerechten Besteuerung bildet nach allgemeiner Auffassung die Be- steuerung nach der wirtschaftIichen l.eistungsfahigkeit, die ein grundlegendes Be- steuerungsprinzip in allen westiichen Industrienationen darstellt. Besondere Ak- tualitat erlangte die Diskussion urn die Verbesserung der Steuergerechtigkeit durch zahlreiche Steuerreformen in vielen Liindern am Ende der 80er Jahre. So bildete die Verwirklichung von mehr Steuergerechtigkeit ein Hauptziel der US- amerikanischen Steuerreform von 1986, die als Vorbild fUr Steuerreformen in an- deren Liindern - wie beispielsweise auch in der Bundesrepublik Deutschland - pro- pagiert wurde. In ihrer Arbeit untersucht Frau Kraft die Stellung des grundlegenden Gerechtig- keitsprinzips in der Rechtsordnung und leitet daraus die GestaItungselemente einer gerechten Steuerbemessungsgrundlage abo Diese wird zur Analyse und zur Beurteilung der Gewinnermittlungsvorschriften des deutschen und US-amerikani- schen Rechts herangezogen. Auf der Grundlage der Untersuchungsergebnisse wer- den Steuerreformvorschlage unterbreitet. Mit diesen am Gerechtigkeitsprinzip orientierten Steuerreformvorschlagen leistet die Verfasserin einen Beitrag zur be- triebswirtschaftiichen steuerlichen Gestaltungslehre, indem sie aufzeigt, wie die Bemessungsgrundlagen zu andern sind, urn einer gerechten Besteuerung naherzu- kommen. Details ISBN 340915003X ISBN-13 9783409150033 Title Steuergerechtigkeit und Gewinnermittlung Author Cornelia Kraft Format Paperback Year 1991 Pages 242 Edition 1991st Publisher Gabler GE_Item_ID:143949336; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys

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