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Die Bedeutung Der Erbschaftsteuer Für Die Entwicklung Mittelständischer Betriebe by Gerhard Seitz

Die Bedeutung Der Erbschaftsteuer Für Die Entwicklung Mittelständischer Betriebe

by Gerhard Seitz
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Book cover type: Paperback
  • ISBN13: 9783322980816
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Publication Date:
  • Pages: 158
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1966
  • Item Weight: 277 grams
  • BISAC Subject(s): General

Die Bestrebungen, das deutsche Steuersystem zu verbessern und die Besteuerung vor aHem moglichst wettbewerbsneutral zu halten, zielen in erster Linie auf eine entsprechende Umgestaltung der gro en laufend erhobenen Steuern ab, d. h. der Umsatz-, Einkommen-, Korperschaft- und Gewerbesteuer. Verglichen mit dies en Steuern ist die Erbschaftsteuer eine kleine" Steuer. Ftir die wettbewerbspolitische Diskussion spielt jedoch das Aufkommen einer Steuer eine geringere Rolle als ihre Wirkung auf den Wettbewerb; hier erscheint es von gro erer Bedeutung, da die Erbschaftsteuer in besonderem Ma e die personenbezogenen mittelstandischen Un- ternehmen trifft, wahrend die korperschaftsteuerpflichtigen Gesellschaften als solche von ihr verschont bleiben. Diese Wirkung auf die Wettbewerbslage der mittelstan- dischen Personenunternehmen fallt urn so mehr ins Gewicht, als auch ohne Bertick- sichtigung des Bewertungsanderungsgesetzes von 1965 ein Trend zu hoheren Ein- heitswerten und damit im Erbfalle zu hoheren Steuerbelastungen festzustellen ist. Die hier vorgelegte Untersuchung gibt einen systematischen Oberblick tiber die Erbschaftsteuer unter dem Aspekt der kleinen und mittleren Betriebe; ausgehend von der Technik und dem Tarif der Erbschaftsteuer, erortert sie die Gestaltungs- moglichkeiten gegentiber dem Steuerzugriff und die gerade von kleinen Unterneh- mern nicht immer genutzten Moglichkeiten einer Steuervorsorge. Ferner werden die Wirkungen der Steuer, die durch sie entstehenden Finanzierungsprobleme und die Fragen ihrer Oberwalzbarkeit behandelt.

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