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Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung

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  • Andrea Gebauer

Abstract

Im Jahr 2001 fiel das Aufkommen der Umsatzsteuer trotz einer positiven Verlaufsrate des zugrunde liegenden Bruttosozialprodukts geringer als im Vorjahr aus. Die Ursachen dieser Entwicklung konnten nicht auf Anhieb identifiziert werden. So wurden beispielsweise Veränderungen des privaten Konsums als Erklärung angeführt, aber auch strukturelle Verschiebungen bei den makroökonomischen Komponenten der Bemessungsgrundlage für die Umsatzsteuer. Außerdem wurde auf die gestiegene Bedeutung der so genannten Karussellgeschäfte hingewiesen. Diese verschiedenen Erklärungsansätze wurden in einem Gutachten im Auftrag des Bundesministeriums der Finanzen auf ihre praktische Relevanz überprüft und - im Anschluss daran - unterschiedliche Modelle, die zur Eindämmung der Ausfälle im Umsatzsteuerbereich vorgeschlagen werden, diskutiert. Die Studie kommt zu dem Ergebnis, dass vor einer radikalen Änderung des Umsatzsteuersystems alle zur Verfügung stehenden Möglichkeiten ausgeschöpft werden, um das derzeitige System betrugssicherer zu machen.

Suggested Citation

  • Andrea Gebauer, 2003. "Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(06), pages 28-36, March.
    • Handle: RePEc:ces:ifosdt:v:56:y:2003:i:06:p:28-36
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    References listed on IDEAS

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    1. Chang Woon Nam & Rüdiger Parsche & Barbara Schaden, 2001. "Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data," CESifo Working Paper Series 431, CESifo.
    2. Dieter Dziadkowski & Andrea Gebauer & W. Christian Lohse & Chang Woon Nam & Rüdiger Parsche, 2002. "Development of Recent VAT Revenues and Anticipated Fiscal Effects of Reform Proposals for VAT System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 13, October.
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    Cited by:

    1. Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
    2. Andrea Gebauer, 2004. "Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(09), pages 10-17, May.

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    More about this item

    Keywords

    Umsatzsteuer; Steueraufkommen; Deutschland;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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