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Erzeugen Mengen- und Wertsteuern gleiche Steuerlasten? by Mak, Jasmin

Erzeugen Mengen- und Wertsteuern gleiche Steuerlasten?

by Jasmin Mak
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Book cover type: Paperback
  • ISBN13: 9783668570726
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 20
  • Original Price: USD 25.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 55 grams
  • BISAC Subject(s): Public Finance

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Justus-Liebig-Universität Gie en, Sprache: Deutsch, Abstract: Die Besteuerung kann im Allgemeinen als Umverteilung der Ressourcen zu Lasten des privaten und zu Gunsten des öffentlichen Sektors verstanden werden. Im Zuge dieser auferlegten Reallokation kann davon ausgegangen werden, dass die betroffenen Wirtschaftsubjekte bestrebt sind, der Steuerlast durch Steuerausweichung oder Steuerüberwälzung zu entgehen. Diese Annahme führt zugleich zu den Fragen wer letztlich der tatsächliche Träger der Steuerlast ist, welchen Einfluss die Steuern auf die Effizienz haben und inwieweit das Verhalten der Wirtschaftsubjekte beeinflusst wird. Die vorliegende Arbeit wird diese Fragen am Beispiel der Mengen- und Wertsteuer näher untersuchen und eine abschlie ende Bewertung liefern.

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