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Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten

Author

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  • Hans-Werner Sinn
  • Rüdiger Parsche
  • Andrea Gebauer

Abstract

Prof. Sinn präsentierte einen ifo-Vorschlag zur Modifizierung des geltenden Umsatzsteuersystems, wodurch ein Vorsteuerabzug ausschließlich nach Abführung der Mehrwertsteuer an den Fiskus möglich sein soll. Dies ließe sich beispielsweise durch ein System mit zwischengeschaltetem »Treuhand-Konto« des Verkäufers erreichen, auf welches der Käufer den Bruttopreis einzahlt. Von diesem Konto würde dann die Mehrwertsteuer direkt an das zuständige Finanzamt und der Netto-Rechnungsbetrag an den Verkäufer überwiesen. Die besonderen Vorteile dieses Ansatzes wären sowohl eine vollständige Eliminierung der Steuerausfälle durch Karussellgeschäfte als auch durch Insolvenzen.

Suggested Citation

  • Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, January.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:34-38
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    References listed on IDEAS

    as
    1. 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, July.
    2. Hans-Werner Sinn & Willi Leibfritz & Alfons J. Weichenrieder, 1999. "ifo Vorschlag zur Steuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 52(18), pages 03-18, October.
    3. 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.
    4. Hans-Werner Sinn & Christian Holzner & Wolfgang Meister & Wolfgang Ochel & Martin Werding, 2002. "Aktivierende Sozialhilfe - Ein Weg zu mehr Beschäftigung und Wachstum," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(09), pages 03-52, May.
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    Cited by:

    1. Blankart Charles B, 2008. "Wege zu mehr Steuerehrlichkeit / Towards a Better Tax Compliance," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 59(1), pages 63-90, January.

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    More about this item

    Keywords

    Umsatzsteuer; Steuerstraftat; Steueraufkommen; Deutschland;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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