Gestaltungssuche Im Ertragsteuerrecht: Entwicklung Von Gestaltungsmöglichkeiten Und Gestaltungsbeispiele
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Den bisherigen Stand der Forschung in der Betriebswirtschaftlichen Steu- erlehre zur Systematisierung der Alternativengenerierung habe ich in der kürzlich erschienenen 2. Auflage meines Buches "Betriebswirtschaftliche Steuerlehre" (Wiesbaden 1990) als "noch weitgehend unbewältigt" be- zeichnen müssen, denn ich konnte lediglich auf erste Ansätze zu einer ge- nerellen Lösung in der Schrift von Michael Kröner "Verrechnungsbe- schränkte Verluste im Ertragsteuerrecht" (Wiesbaden 1986) hinweisen. Die so beschriebene Forschungslücke war eine Herausforderung, die das hier vorgelegte Buch von Dr. Thomas Rödder angenommen hat. Zur Beantwortung der Frage, wie denn methodisch zutreffend und zweck- mä ig bei der Suche nach Steuergestaltungsmöglichkeiten im Ertragsteu- erbereich vorgegangen werden sollte, knüpft der Verfasser gedanklich an schon in der Problemlösungstheorie bzw. der Kreativitäts- sowie der Mar- ketingforschung entwickelte Konzepte zur Strukturierurig von Suchvor- gängen in einem Dreiphasenschema an. Er beginnt dabei mit der betroffe- nen Steuerrechtsmaterie und eben nicht mit Variationen des zu gestalten- den Sachverhalts, was sich angesichts der Vielfalt möglicher sachver- haltlieber Gestaltungen aus arbeitsökonomischen Gründen als sehr sinn- voll erweist. Bei der Suche nach planvollen Herbeiführungen bzw. Ver- meidungen steuerlicher Rechtsfolgen interpretiert er also das Recht unter dem Gesichtspunkt der Zweckdienlichkeit und subsumiert darauf ausge- richtet hypothetische Sachverhaltselemente: Diese Transformation ist das eigentliche Problem der steuerlichen Gestaltungssuche. Wie zweckvoll und inhaltlich ergiebig ein solches Vorgehen ist, beweisen die zahlreichen sehr treffenden Beispiele.
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