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Voraussetzungen und steuerliche Auswirkungen körperschaftsteuerlicher Organschaften. Besondere Berücksichtigung von Mehr- und Minderabführungen by Anonymous

Voraussetzungen und steuerliche Auswirkungen körperschaftsteuerlicher Organschaften. Besondere Berücksichtigung von Mehr- und Minderabführungen

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346132901
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 82
  • Original Price: USD 60.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 118 grams
  • BISAC Subject(s): Accounting / General

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Internationale Berufsakademie der F+U Unternehmensgruppe Darmstadt, Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit ist die genauere Betrachtung der körperschaftsteuerlichen Organschaft. Untersucht werden die theoretische und praktische Bedeutung dieses steuerlichen Konstrukts. Zu Beginn wird aufgezeigt, in welchen Bereichen sich Probleme ergeben können. Im Anschluss daran werden die Grundlagen kurz erläutert und die Voraussetzungen sowie die steuerlichen Auswirkungen kritisch analysiert. Besondere Berücksichtigung erhalten die vororganschaftlichen und organschaftlichen Mehr- und Minderabführungen. Diese Abweichungen zwischen Handels- und Steuerbilanz werden an praktischen Beispielen veranschaulicht. Mit der kritischen Würdigung der Ergebnisse in Bezug auf die zu Beginn definierten Probleme und den zusätzlich erarbeiteten Informationen schlie t diese Bachelorarbeit ab. Das Unternehmenssteuerrecht in Deutschland wird vom Prinzip der subjektbezogenen Besteuerung beherrscht. Es geht im Grundsatz davon aus, dass jedes Rechtssubjekt eigenständig steuerpflichtig ist. Die Zugehörigkeit rechtlich selbstständiger Unternehmen zu einem Unternehmens- oder Konzernverbund wird hierbei ausgeblendet. Um dennoch den Erfordernissen wirtschaftlicher Leistungsfähigkeit zu entsprechen, versucht der Gesetzgeber durch das Rechtsinstitut der Organschaft, die wirtschaftliche Verbundzugehörigkeit zu berücksichtigen und eine Konzernbesteuerung zumindest ansatzweise zu verwirklichen.

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