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Besteuerung und unternehmerische Entscheidungsprozesse

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Springer Nature
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9783824473137
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Die Vernachlssigung, aber auch die zu starke Bercksichtigung von Steuerwirkungen kann zu konomisch falschen Entscheidungen in Unternehmungen fhren. Britta Holt untersucht das in Grounternehmungen der Bundesrepublik Deutschland vorhandene Ausma an Steuerintegration bei ausgewhlten unternehmerischen Entscheidungsprozessen und analysiert, ob dies von der Organisation der Steuerintegration und von den situativen Faktoren der Unternehmung abhngt. Mit Hilfe der erarbeiteten Ergebnisse leitet die Autorin praxisrelevante Handlungsempfehlungen fr Unternehmungen ab.

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