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Transaktionsbesteuerung auf dem Devisenmarkt (Instant Digital Access Code Only)
- Edition : 1st, 2012
- Author(s) : Holger Martin
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Transaktionsbesteuerung auf dem Devisenmarkt (Instant Digital Access Code Only)
- ISBN: 9783631625132
- SKU: 257834V
- Format: VitalSource eBook/PDF
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Gegenstand dieser Arbeit ist die Untersuchung der Besteuerung von Transaktionen auf dem Devisenmarkt. Der Fokus liegt dabei auf europarechtlichen Rechtsgrundlagen und Rahmenbedingungen einer Harmonisierung der Transaktionsbesteuerung. Zudem werden wirtschaftswissenschaftliche Zusammenhänge aufgegriffen, um insbesondere im Verhältnis zwischen Finanzierungs- und Lenkungszweck der Besteuerung problemadäquate Zusammenhänge aufzuzeigen und zu berücksichtigen. Die Erkenntnisse dieser Untersuchung werden in Form allgemeiner Schlussfolgerungen zusammengeführt.