Analyse und Bewertung ausgewählter steuerbilanzpolitischer Instrumente im Rahmen der Absetzungen für Abnutzung anhand von wissenschaftlichen Kriterien
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Studienarbeit aus dem Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Bremen, Sprache: Deutsch, Abstract: Diese Seminararbeit beschäftigt sich mit ausgewählten steuerbilanzpolitischen Gestaltungen im Rahmen der AfA. Ziel ist es, mögliche Gestaltungen sowie deren Vorteile aufzuzeigen. Zudem werden die einzelnen steuerbilanz-politischen Instrumente anhand von ausgewählten wissenschaftlichen Kriterien bewertet. Die Vorgehensweise dieser Seminararbeit lässt sich in den Bereich der Steuerplanungslehre integrieren. Zu Beginn dieser Seminararbeit werden die theoretischen Grundlagen der Steuerbilanzpolitik sowie der AfA erläutert, um das Fundament für die weiteren Untersuchungen zu gie en. Anschlie end werden die wissenschaftlichen Kriterien aufgezeigt, die im Zuge der Analyse und Bewertung der ausgewählten steuerbilanzpolitischen Gestaltungsmöglichkeiten herangezogen werden. Diese wurden zum Gro teil aus der Fachliteratur der 1970er und 1990er Jahre entnommen. Ergänzend wurde das Kriterium der Kombinationsmöglichkeit selbst entwickelt. Im Hauptteil der Arbeit werden zunächst ausgewählte steuerbilanzpolitische Instrumente im Zuge der AfA vorgestellt. Die Instrumente sind in drei Kategorien gegliedert: Abschreibungsmethoden, Sonderabschreibungen und erhöhte Absetzungen. Um den Rahmen dieser Seminararbeit einzuhalten, bleiben au erplanmä ige AfA au er Ansatz. Im Anschluss an die Analyse der Wirkungsweisen der einzelnen Instrumente, werden diese anhand der in Kapitel 2.3 definierten wissenschaftlichen Kriterien bewertet. Abschlie end wird ein begründetes Fazit gezogen, welches die Ergebnisse aggregiert und einen Ausblick über weitere Forschungsansätze bietet.
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