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Der Einfluss der Besteuerung auf die Rechtsformwahl: Eine Conjoint-Analyse

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  • Sell, Sandra
  • Lopatta, Kerstin
  • Hundsdoerfer, Jochen

Abstract

Die Untersuchung richtet sich auf die Ermittlung der relativen Bedeutung der laufenden und aperiodischen Besteuerung im Entscheidungsprozess der Rechtsformwahl. Unter Vernachlässigung von Planungskosten sollten rationale Steuerpflichtige die Steuerbelastung als ein Entscheidungskriterium bei der Wahl der Unternehmensform zu berücksichtigen, da in Deutschland kein entscheidungsneutrales Steuersystem existiert. Fraglich ist die Bedeutung der Steuerbelastung für die Rechtsformwahl im Vergleich mit weiteren Entscheidungskriterien wie z.B. Haftung. Ideal wäre es, wenn die Probanden die relative Wichtigkeit der einzelnen Kriterien selbst quantifizieren könnten. Da die überwiegende Zahl der Probanden jedoch mit der Angabe des relativen Gewichts der Entscheidungskriterien vermutlich überfordert wären, wurde als Analysemethode zur Bestimmung der relativen Wichtigkeit der Steuerbelastung die Conjoint-Analyse gewählt. Es wurden zwei Gruppen befragt: Etablierte Unternehmer in einer Branche mit relativ niedriger Unternehmensgröße (Bestattungsunternehmer) und Existenzgründer. Als Ergebnis der fiktiven Rechtsformwahl kann festgehalten werden, dass die laufende Steuerbelastung, unabhängig davon, ob eine Betrachtung der einzelnen Gruppen (Bestattungsunternehmer oder Existenzgründer) oder eine Differenzierung bzgl. der Rechtsform durchgeführt wird oder nicht, immer die höchsten relativen Wichtigkeiten aufweist. Bezüglich der weiteren Entscheidungskriterien (Erbschaftsteuerbelastung, Haftung, Publizitätspflichten) kann keine einheitliche Aussage getroffen werden.

Suggested Citation

  • Sell, Sandra & Lopatta, Kerstin & Hundsdoerfer, Jochen, 2010. "Der Einfluss der Besteuerung auf die Rechtsformwahl: Eine Conjoint-Analyse," Discussion Papers 2010/10, Free University Berlin, School of Business & Economics.
    • Handle: RePEc:zbw:fubsbe:201010
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