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Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin

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  • Franz W. Wagner

    (Universität Tübingen und Honorarprofessor an der Universität Wien)

Abstract

Zusammenfassung Die moderne Betriebswirtschaftliche Steuerlehre, die als wissenschaftliche Organisationsform nur im deutschen Sprachraum vorzufinden ist, verdankt ihre programmatische Ausrichtung im Wesentlichen den von Dieter Schneider in den 1960er und 1970er Jahren geschaffenen Grundlagen, die zum großen Teil erstmals in der ZfbF publiziert wurden. Die Kenntnis von Steuerwirkungen ist zum einen notwendig, um die Vorteilhaftigkeit von betriebswirtschaftlichen Entscheidungen nach dem Nettoergebnis nach Steuern zu bestimmen. Zum anderen lässt sich auf Steuerwirkungen die Architektur von Steuersystemen stützen, um fiskalische Lenkungsabsichten zu realisieren bzw. die Entstehung unerwünschter Lenkungen durch die Neutralität von Steuersystemen zu verhindern. Das wissenschaftliche Werk Dieter Schneiders thematisiert sowohl betriebswirtschaftlich als auch volkswirtschaftlich relevante Problemstellungen und hat hierdurch die Voraussetzungen für die Herausbildung einer Steuerwissenschaft auf ökonomischer Grundlage geschaffen, die über die rechtliche Interpretation von Steuergesetzen hinausgeht.

Suggested Citation

  • Franz W. Wagner, 2015. "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, vol. 67(4), pages 522-548, December.
    • Handle: RePEc:spr:sjobre:v:67:y:2015:i:4:d:10.1007_bf03373030
    DOI: 10.1007/BF03373030
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    References listed on IDEAS

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    1. Alexander Klemm, 2007. "Allowances for Corporate Equity in Practice," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 229-262, June.
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    More about this item

    Keywords

    H21; H25; H26; H32;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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