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ELSTER - Die elektronische Steuererklärung by Dieter, Susanne

ELSTER - Die elektronische Steuererklärung

by Susanne Dieter
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Book cover type: Paperback
  • ISBN13: 9783656608905
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 34
  • Original Price: USD 25.5
  • Language: German
  • Edition: N/A
  • Item Weight: 59 grams
  • BISAC Subject(s): Networking / General

Studienarbeit aus dem Jahr 2014 im Fachbereich Informatik - IT-Security, Note: 1,3, Fachhochschule Kaiserslautern Standort Zweibrücken (IMST), Veranstaltung: Sicherheit in IT-Systemen, Sprache: Deutsch, Abstract: In dieser Hausarbeit wird die elektronische Steuererklärung (ELSTER) im Hinblick auf die technische Umsetzung und deren Risiken beschrieben. Hauptsächliche Themen sind die Software, die Zertifikate und die Verschlüsselungsmethoden der Finanzverwaltung, die Sicherheitsma nahmen bei der Datenübertragung per Internet sowie die Schwachstelle "Anwender". Auch die Entwicklung seit Einführung der ELSTER, die Schnittstellen für Drittsoftware-Hersteller und die Nutzungsmöglichkeiten für Linux- und Mac-OS-Benutzer werden angesprochen. Ebenso wird ein Blick auf die Planungen für zukünftige Entwicklungen geworfen. Bereits seit dem Veranlagungszeitraum 2004 ist die Nutzung der elektronischen Steuererklärung verpflichtend für Umsatzsteuer-Voranmeldungen. Im Laufe der Jahre wurde auch für weitere Steuerarten die Abgabe möglichkeit auf Papier eingeschränkt. Gerade zu Beginn gab es noch viele Steuerpflichtige ohne elektronische Buchhaltung. Dies betrifft auch immer noch Linux- und Mac- OS- Benutzer, da für diese Betriebssysteme zwar Programme existieren, die aber nicht alle Funktionen zur Verfügung stellen, die Windows-Software mitbringt. (siehe Abschnitt 7). Die ELSTER-Nutzung birgt daneben auch Risiken, die Gegenstand dieser Arbeit sind.

Aus- und Weiterbildungen: 2011-2015 BSc. Angewandte Informatik, FH 2008-2011 Informatik-Betriebswirt (VWA) (nebenberuflich) 1992-1994 Fremdsprachenkorrespondentin Englisch (nebenberuflich) 1992-1994 Ausbildung Kauffrau für Bürokommunikation ----------- Berufserfahrung: 2001-2013 Selbständig mit Büroservice (Bürodienstleistungen, Telefonservice, Geschäftsadresse, Nutzung des Besprechungsraums, Schreibservice u.v.m.) Kunden u.a. TÜV Saarland Bildung + Consulting GmbH, Palmrouter.de, Ärzte, Bausachverständige 1994-2000 Angestellt als Sekretärin und Anzeigensachbearbeiterin

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