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Besteuerungskonzepte von Kapital- und Personengesellschaften: Rechtsformvergleich aus ertragsteuerlicher Perspektive unter besonderer Berücksichtigung by Anonymous

Besteuerungskonzepte von Kapital- und Personengesellschaften: Rechtsformvergleich aus ertragsteuerlicher Perspektive unter besonderer Berücksichtigung

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Book cover type: Paperback
  • ISBN13: 9783346438287
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 54
  • Original Price: USD 39.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 82 grams
  • BISAC Subject(s): General

Diplomarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Dortmund, Sprache: Deutsch, Abstract: Ziel dieser Fallstudie ist es, die deutsche ertragsteuerliche Unternehmensbesteuerung in Form ihrer Rechtsformabhängigkeit darzulegen und die wesentlichen Differenzierungsmerkmale gegenüberzustellen. Ferner soll für Unternehmen des deutschen Mittelstandes die Vorteilhaftigkeit einer Rechtsform geprüft werden. Dazu wird eine mehrperiodige Veranlagungssimulation herangezogen, die ein mittelständisches Unternehmen in der Rechtsform einer Kapital- und einer Personengesellschaft abbildet. Vor dem Hintergrund wechselnder Parameter soll die Besteuerungssimulation drei realistische Szenarien berücksichtigen und analysieren. Die drei Szenarien bilden die Verlustsituation eines Unternehmens, die Gewinnbeteiligung der Gesellschafter sowie die Thesaurierung der erwirtschafteten Gewinne ab. Zur Erreichung dieser Ziele ist zu Beginn dieser Fallstudie auf die zivilrechtlichen Grundlagen beider Rechtsformen einzugehen. Die Grundlagen dienen zur Einordnung beider Rechtskleider in das deutsche Unternehmenssteuerrecht. Im dritten Kapitel wird die laufende Besteuerung der Kapital- und Personengesellschaften gegenübergestellt. In diesem Schritt werden insbesondere die Gewinnermittlung beider Rechtsformen sowie die wesentlichsten Differenzierungsmerkmale fokussiert. Die abschlie ende zusammenfassende Gegenüberstellung soll auf die anschlie ende Veranlagungssimulation vorbereiten. Kapitel 4 wird durch eine Definition des deutschen Mittelstandes eingeleitet. Darüber hinaus bildet es die Simulationsergebnisse ab und bewertet sie auf Basis zuvor vermittelter Erkenntnisse. Im Fazit, zum Ende der Arbeit, werden die Simulationsergebnisse zusammengefasst sowie die Erkenntnisse dieser Case Study kritisch gewürdigt.

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