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Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung

Author

Listed:
  • Georg Gottholmseder

    (WIFO)

  • Heinz Handler

    (WIFO)

Abstract

Die Unternehmensbesteuerung wurde bereits im Rahmen der Steuerreform 2005 durch einige Maßnahmen angepasst, um die Standortqualität zu verbessern. Die vorliegende Arbeit entwickelt mögliche Maßnahmen für eine kommende Steuerreform, die sich im Wesentlichen auf den Bereich der Personenunternehmen und Neugründungen konzentrieren. Ziele einer künftigen Reform sollten die Stärkung der Eigenkapitalbasis durch Herstellung von Finanzierungsneutralität, die Verbesserung der Rechtsformneutralität, die Schaffung von günstigen Rahmenbedingungen für erfolgversprechende Neugründungen sowie Maßnahmen zur Vereinfachung des Steuer- und Abgabensystems sein.

Suggested Citation

  • Georg Gottholmseder & Heinz Handler, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung," WIFO Studies, WIFO, number 33943.
    • Handle: RePEc:wfo:wstudy:33943
    Note: With English abstract.
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    Keywords

    Steuerreform Unternehmensbesteuerung;

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