Catalog > Scienze sociali > Giurisprudenza > Diritto commerciale, diritto commerciale > Klaus-Dieter Drüen: Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge (PDF)

Klaus-Dieter Drüen
Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge [PDF ebook]
Steuerrechtliche Rahmenbedingungen und Erleichterungen de lege lata und de lege ferenda

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Copertina di Klaus-Dieter Drüen: Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge (PDF)

Das vorliegende Werk beschäftigt sich mit dem Thema der Unterstützung von Gründungen sowie Betriebsübergaben von Handwerksbetrieben. Während das geltende Steuerrecht in Deutschland bereits Anreize zur Erleichterung der Gründung und Übergabe von kleinen und mittleren Betrieben im allgemeinen (z.B. durch Investitionsabzugsbeträge und Sonderabschreibungen) und für Handwerksbetriebe insbesondere (z.B. durch Steuerermäßigungen für Handwerkerleistungen) vorsieht, bestehen weitere Potentiale, Selbständigkeit und Betriebsnachfolge steuerrechtlich zu fördern.

Vor dem Hintergrund eines jeweils interperiodischen als auch europäischen Rechtsvergleichs unterbreitet diese Studie weiterführende Ideen und konkrete Vorschläge zum materiellen Steuerrecht und zum Steuervollzug mit dem Ziel eines noch gründer- und übernahmefreundlicheren Steuerrechts.

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Lingua Tedesco ● Formato PDF ● Pagine 82 ● ISBN 9783748924159 ● Dimensione 1.8 MB ● Casa editrice Nomos Verlagsgesellschaft mbH & Co. KG ● Città Baden-Baden ● Paese DE ● Pubblicato 2021 ● Edizione 1 ● Scaricabile 24 mesi ● Moneta EUR ● ID 9409136 ● Protezione dalla copia senza

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