Die steuerrechtlichen Regelungen haben vielfältigen Einfluss auf unternehmerische Entscheidungen. Hierbei werden unterschiedliche Handlungsmöglichkeiten in der Regel in verschiedenem Umfang steuerlich belastet. Dadurch entsteht die Notwendigkeit, steuerliche Überlegungen in den...

In entrepreneurial decisions making uncertain future prots often are a maincharacteristics of real investment opportunities. If investors can react touncertainty the degree of irreversibility and timing flexibility inherent in theavailable project should be integrated into the decision calculus....

The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small...