Einkommensteuerliche Behandlung von Transferzahlungen (Volume 56.0)
eBook - PDF

Einkommensteuerliche Behandlung von Transferzahlungen (Volume 56.0)

  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

Einkommensteuerliche Behandlung von Transferzahlungen (Volume 56.0)

About this book

Der Autor entwickelt ein in sich konsistentes System der Einkommensbesteuerung von Transferzahlungen, das vor allem an der Forderung nach Gleichmäßigkeit der Besteuerung orientiert ist. Zunächst werden allgemeine Grundsätze zur Steuerpflicht empfangener und geleisteter Transfers erarbeitet. Anschließend erfolgt eine intensive Auseinandersetzung mit Fragen der Besteuerung ausgewählter direkter staatlicher Transfers, der Alterssicherung und der Sicherung im Krankheitsfall sowie mit dem Gesamtkomplex der Familienbesteuerung. Das erarbeitete Reformkonzept beinhaltet zum Teil auch parallele Reformvorschläge für das Steuerrecht einerseits, das Sozial(versicherungs)recht und Zivilrecht andererseits.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Einkommensteuerliche Behandlung von Transferzahlungen (Volume 56.0) by Harald Schlee in PDF and/or ePUB format, as well as other popular books in Business & Insurance. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. Cover
  2. I. Einleitung
  3. II. Einkommensteuersystematische Grundlagen
  4. III. Grundsätze der einkommensteuerlichen Behandlung von Transferzahlungen
  5. IV. Direkte staatliche Transfers
  6. V. Versicherungstransfers
  7. VI. Transfers zwischen Privaten, insbesondere innerfamiliäre Transfers
  8. VII. Zusammenfassung und Ausblick
  9. Literaturverzeichnis
  10. Verwendete Gesetzestexte