Die Zeitliche Entwicklung der Komplexität Nationaler Einkommensteuersysteme (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2008 im Fachbereich VWL - Finanzwissenschaft, Note: 2, Philipps-Universität Marburg (Wirtschaftswissenschaften), Veranstaltung: Seminar Komplexität des Steuer- und Transfersystems, Sprache: Deutsch, Abstract: Diese Seminararbeit befasst sich mit der Betrachtung und dem Vergleich verschiedener Einkommensteuersysteme von Staaten auf der ganzen Welt im Zeitablauf mit Fokus auf deren Komplexität.
Zu Beginn der Arbeit geht der Autor auf den Begriff „Komplexität“ im Allgemeinen ein und erläutert diesen anschließend besonders im Zusammenhang mit nationalen Einkommensteuersystemen. Anschließend folgt eine deskriptive Analyse der zeitlichen Entwicklung mit Fokus auf den Zeitraum ab Beginn der 1980er Jahre. Außerdem wird untersucht, ob die Entwicklung der Komplexität zwischen Entwicklungsländern und Industriestaaten einen markanten Unterschied aufweist. Am Beispiel der Einheitssteuer „Flat Tax“ wird die Bestrebung der Regierungen, Steuerreformen zur Reduzierung der Komplexität durchzuführen, veranschaulicht. Eine globale Betrachtungsweise beinhaltet die Untersuchung von Nationen mit auffälliger Entwicklung der Komplexität ihrer Einkommensteuersysteme.

Die Zeitliche Entwicklung der Komplexität Nationaler Einkommensteuersysteme (German Edition) by Stefanie Dietzel

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