Inicio > Literatura y estudios literarios > Obras de teatro, textos teatrales > Die Wirkung impliziter Steuervorteile des Bilanzrechts
Die Wirkung impliziter Steuervorteile des Bilanzrechts

Die Wirkung impliziter Steuervorteile des Bilanzrechts

Anja Schwenk

78,57 €
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Editorial:
Springer Nature B.V.
Año de edición:
2003
Materia
Obras de teatro, textos teatrales
ISBN:
9783824477883
78,57 €
IVA incluido
Disponible

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Sobre IBD

Anja Schwenk zeigt, dass implizite Steuervorteile, die sich aus dem Bilanzrecht infolge der Maßgeblichkeit bei der Ermittlung von Steuerbemessungsgrundlagen ergeben, nicht die gewünschte Anreizwirkung hinsichtlich der Steigerung der Investitionstätigkeit entfalten, dass jedoch andere steuerliche Reformmaßnahmen, z.B. Steuersatzsenkungen oder eine Verbesserung der Abschreibungsbedingungen, durchaus effektive Maßnahmen zur Förderung von Investitionen darstellen.

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