Methoden der Schätzung im Steuerrecht
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Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, Note: 1,0, Fachhochschule der Wirtschaft Paderborn, Sprache: Deutsch, Abstract: Das Finanzamt hat zu schätzen, soweit es die Besteuerungsgrundlagen nicht ermitteln oder berechnen kann ( 162 Abs. 1 Satz 1 AO). Ziel jeder Schätzung ist es, die Be-steuerungsgrundlagen, die die grö te Wahrscheinlichkeit für sich haben, zu ermitteln und bei der Steuerfestsetzung zu berücksichtigen. Um die Steuern gleichmä ig festzusetzen und zu erheben, müssen die Finanzbehörden zunächst den zugrunde liegenden Sachverhalt ermitteln; die Beteiligten, insbesondere die Steuerpflichten, sind dabei zur Mitwirkung verpflichtet. Kann die Finanzbehörde die Besteuerungsgrundlagen nicht ermitteln oder berechnen, sind diese zu schätzen. Die Schätzung soll insgesamt in sich schlüssig, wirtschaftlich vernünftig und möglich sein. Dabei ist aber zu beachten, dass ein Steuerpflichtiger bei schuldhafter Verletzung seiner Mitwirkungspflichten nicht besser gestellt werden darf als derjenige, der seinen Pflichten in vollem Umfang nachkommt. Sind daher die Besteuerungsgrundlagen zu schätzen, weil der Steuerpflichtige trotz Erinnerung die Pflicht zur Abgabe von Steuererklärungen in grober Weise verletzt, verringert sich die Verpflichtung zur Sachverhaltsaufklärung. Dies führt zu einer Vergrö erung des Schätzungsrahmens, innerhalb dessen die Schätzung vorgenommen werden kann. Die Schätzung und ihr Ausma sind auch davon abhängig, ob und inwieweit der Steuerpflichtige ausreichende Erklärungen für die Abweichung geben kann.
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