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Bildungsaufwendungen im deutschen Einkommensteuerrecht by Zajons, Carmen

Bildungsaufwendungen im deutschen Einkommensteuerrecht

by Carmen Zajons
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Book cover type: Paperback
  • ISBN13: 9783656471561
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 64
  • Original Price: USD 41.9
  • Language: German
  • Edition: N/A
  • Item Weight: 96 grams
  • BISAC Subject(s): Accounting / General

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Justus-Liebig-Universit�t Gie en (Universit�t), Veranstaltung: Steuerlehre, Sprache: Deutsch, Abstract: Hinsichtlich zahlreicher bildungspolitischer Debatten in der Vergangenheit ist be-kannt, dass sich eine Steigerung der Hochschulabsolventenquote positiv auf die internationale Wettbewerbsf�higkeit von Industriestaaten auswirken k�nnte. Die daf�r ben�tigten Rahmenbedingungen werden jedoch von der Politik nicht geschaffen. Dieses Problem findet sich im Steuerrecht bez�glich der Absetzbarkeit von Bildungsaufwendungen wieder. Die Aufnahme eines Studiums kann als eine Investition in das Humankapital verstanden werden. Dabei dienen die steuerlichen M�glichkeiten zur Ber�cksichtigung der Aufwendungen der F�rderung f�r die Entscheidung zu einer Investition in das eigene Humankapital. Im deutschen Einkommensteuerrecht mindern Aufwendungen f�r die eigene Berufsausbildung die steuerliche Bemessungsgrundlage des Steuerpflichtigen nur in Form von Sonderausgaben i. S. d. subjektiven Nettoprinzips. Zudem sind diese Aufwen-dungen gem� 10 Abs. 1 Nr. 7 EStG der H�he nach begrenzt. Hierdurch kommt es zu einer abstrakten Messung von steuerlicher Leistungsf�higkeit. Diese f�hrt unmittelbar zu einer Diskriminierung, da im Gegensatz dazu die Leistungsf�higkeit von Steuerpflichtigen, die ihre erstmalige Berufsausbildung (bzw. ihr Erststudium) i. R. e. Ausbildungsverh�ltnisses absolvieren unter Ber�cksichtigung des objektiven Nettoprinzips gemessen wird. Verwirklicht wird diese Diskriminierung in der Gew�hrung eines Verlustabzugs. Der Gesetzgeber er�ffnet somit den Steuerpflichtigen die M�glichkeit Berufsausbildungskosten in der Zukunft mit entsprechenden Eink�nften zu verrechnen (intertemporale Steuergerechtigkeit). Die erstgenannte Gruppe zwingt er dagegen dazu, bereits w�hrend der Berufsausbildung Eink�nfte zu beziehen, um in den Genuss einer Bemessungsgrundlagenminderung in For

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