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Definition von Steuerstrategie

In: Steuern und Strategie

Author

Listed:
  • Heribert Keuler

    (W+ST Steuerberatungsgesellschaft mbH)

Abstract

Zusammenfassung In diesem Kapitel geht es darum, Festlegungen zu treffen, was den Namen Steuerstrategie im betriebswirtschaftlichen Sinne verdient. Grundlagen dazu werden aus zweierlei Sicht geschaffen: einmal auf Basis der Definition von Mintzberg mit ihren fünf Grundpfeilern, die sich sehr gut für Steuerstrategie eignen zum anderen über vier für relevant gehaltene Wesensmerkmale, die den genetischen Code von Steuerstrategie darstellen. Aus beiden Ansätzen wird eine Definition als Ergebnis gewonnen, die beschreibt, was aus betriebswirtschaftlicher Sicht unter Steuerstrategie zu verstehen ist. Die beiden Ansätze werden verdichtet zu einer Marke als bildliche Vorstellung mit klarer Kontur, die eine Vorder- und Rückseite hat.

Suggested Citation

  • Heribert Keuler, 2023. "Definition von Steuerstrategie," Springer Books, in: Steuern und Strategie, chapter 7, pages 71-84, Springer.
    • Handle: RePEc:spr:sprchp:978-3-8349-3675-2_7
    DOI: 10.1007/978-3-8349-3675-2_7
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