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Vorlesungsnotizen

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Vorlesungsnotizen Wintersemester 2021/2022

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Einfuhrung p. 1 - 50
Lernsequenz 1

Einführung
Betriebswirtschaftliche Steuerlehre
Aufgabe der Betriebswirtschaftliche Steuerlehre
Steuerwirkungslehre
- Untersuchung der Wirkungen von Steuern auf betriebliche Größen, Anal<se der
steuerlichen Folgen betriebswirtscchaftlicher Entscheidungen
Steuergestaltungslehre
- Entwicklung von Entscheidungsalternativen auf Basis der bekannten Steuerwirkungen
und Steuerplanung
Gestaltung und Interpretation steuerrechtlicher Normen
- Beurteilung und Mitwirkung bei der Änderung des existierenden Steuersystems bzw.
Bei der Entwicklung neuer Steuerrechtsnormen
Frage
In welchen Bereichen eines Unternehmens (z.B im Rechnungswesen) spielen Steuern eine
Rolle?
Vorsteuer, Umsatzsteuer, Gewerbesteuer, erbschaftsteuer, tabaksteuer, Kirchensteuer,
Versicherungssteuer,
Gegenstand und Aufgabe
Personal
Steuerliche Konsequenzen von Entlohnungsformen
Investition
Steuerliche Berücksichtigung und Förderung von investitionen
Finanzierung
Berücksichtigung von Steuern als Kostenfaktor, steuerliche Berücksichtigung von Kosten
Produktion
Steuerliche Konsequenzen der Finanzierungsform

Zahlen und Fakten
Warum sind Steuern notwendig
- Zur deckung des Finanzbedarfs, um die rechtliche und wirtschaftliche Ordnung
herzustellen
- Zur Deckung des sozialen Finanzbedarfs des Landes. Steuern haben eine
Umverteilungsfunktion
Das Steuerrechts hat eine Lenkungsfunktion in den Bereichen Wirtschafts-, Sozial
und Kulturpolitik
Anknüpfungspunkt
Einkommen Vermögen Konsum
- Gewerbesteuer - Grundsteuer - Umsatzsteuer
- Einkommensteuer - Erbschaftssteuer - Tabaksteuer
- Körperschaftsteuer - Grunderwerbsteuer - Mineralsteuer

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Institution: Fachhochschule Aachen
Study: Wirtschaftsrecht
Course: Unternehmenssteuer

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Uploaded on: November 16, 2021
Number of pages: 4
Written in: 2021/2022
Type: Class notes
Professor(s): Utzeterathh
Contains: All classes

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vorlesungsnotizen
lernsequenz 1
wintersemester 20212022
einführung und grundlagen der unternehmenssteuer

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