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By Michael Wehrheim

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Overview

Der Einkommensteuer fällt im Rahmen des deutschen Steuersystems eine große Bedeutung zu. Nahezu alle Haushalte sowie eine Vielzahl der deutschen Unternehmen werden davon erfasst. Außerdem hat die Einkommensteuer weit reichende Auswirkungen auf andere Bereiche des Steuersystems.

Dieses Einführungslehrbuch gibt einen systematischen Überblick über das aktuelle Einkommensteuerrecht. Besonderen Raum nehmen die Einkünfte aus Gewerbebetrieb und eine Steuerwirkungsanalyse der gängigsten Rechtsfor...

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