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Reformfragen des deutschen Steuerrechts

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Springer Nature
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9783662600566
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Product Description

In diesem Band stellen fhrende Vertreter der Finanzgerichtsbarkeit, der Unternehmens- und der Beraterpraxis ihre Vorschlge fr die Reform einzelner steuerrechtlicher Sachgebiete vor. Das Themenspektrum reicht von unternehmenssteuerrechtlichen Fragen nach der Zukunft des Mageblichkeitsprinzips, der Rechtsformneutralitt zwischen Personen- und Kapitalgesellschaften, den Verlustvortragsmglichkeiten bei Kapitalgesellschaften und der Hinzurechnungsbesteuerung ber die Abgeltungssteuer bis hin zur Digitalisierung der Finanzverwaltung und der Finanzgerichtsbarkeit. Indem er eine Vielzahl konkreter Gestaltungsideen fr die aktuellen Reformdiskussionen vereint, ist dieser Band fr Rechtswissenschaft und Steuerpolitik gleichermaen relevant.

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