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Betriebswirtschaftliche Steuerplanungs- und Steuerwirkungslehre

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Springer Nature
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N/A
Part Number
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GTIN
9783790800425
Condition
New
Product Description

Das Buch analysiert die Auswirkungen der Ertragsbesteuerung auf Investitions- und Finanzierungsentscheidungen. Dazu werden aktuelle oder geplante Steuerrechtsetzungen in finanzierungstheoretische Modelle eingebettet. Die theoretischen Ergebnisse werden durch zahlreiche Anwendungsbeispiele untersttzend verdeutlicht. Darber hinaus wird die Frage untersucht, ob es Steuersysteme gibt, die die Entscheidungen im Investitionsbereich nicht beeinflussen (sog. investitionsneutrale Steuersysteme), wie die Struktur solcher Systeme beschaffen ist und welche Zusammenhnge zwischen verschiedenen neutralen Steuersystemen bestehen.

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