Die Pauschalierte Gewerbesteueranrechnung Nach § 35 Estg

Name: Die Pauschalierte Gewerbesteueranrechnung Nach § 35 Estg
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631585498
Price: 5995.0 INR
Availability: OutOfStock

by Roman Seer , Daniela Zuschlag

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ISBN13: 9783631585498
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: January 30, 2009
Pages: 318
Original Price: GBP 57.7
Language: German
Edition: N/A
Item Weight: 500 grams
BISAC Subject(s): Business & Financial

About The Book

Das Steuersenkungsgesetz (StSenkG) stand unter der Prämisse, eine möglichst rechtsformneutrale und damit wettbewerbsgerechte Besteuerung der Unternehmen zu erreichen. Die pauschale Anrechnung der Gewerbesteuer auf die Einkommensteuer stellte neben den allgemeinen Steuersatzsenkungen das eigentliche Kernstück der Unternehmenssteuerreform 2001 zur steuerlichen Entlastung von Einzelunternehmen und Personengesellschaften dar. Die sich anschlie ende Gemeindefinanzreform hatte dem Gesetzgeber die Gelegenheit geboten, die vielstimmig geforderte Abschaffung der seit jeher im Kreuzfeuer der Kritik stehenden Gewerbesteuer endlich zu realisieren. Für einen so weitreichenden Schritt fehlte und fehlt allerdings immer noch der Mut. Dies zeigt nicht zuletzt das Ergebnis der Unternehmensteuerreform 2008. Die Gewerbesteuer und ihre Anrechnung auf die Einkommensteuer bestehen weiter. Die Autorin untersucht Konzept, Wirkung sowie Verfassungsmä igkeit der pauschalierten Gewerbesteueranrechnung und gibt einen Ausblick auf mögliche Alternativen und Korrekturvorschläge.

About The Author

Die Autorin: Daniela Zuschlag, geboren 1975 in Dortmund; Studium der Rechtswissenschaften an der Ruhr-Universität Bochum mit dem Schwerpunkt Steuerrecht (1994-1998); Rechtsreferendariat beim Landgericht Dortmund (1999-2001); Magister der Rechte im Wirtschafts- und Steuerrecht (LL.M., 2001-2002); Mitarbeiterin einer Wirtschaftsprüfungsgesellschaft in Düsseldorf (2002-2005); Eintritt in den höheren Dienst der Finanzverwaltung NRW (seit 2005); zurzeit abgeordnet an das Finanzministerium NRW.

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