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Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Author

Listed:
  • Otto H. Jacobs
  • Ralph Brügelmann
  • Alfons J. Weichenrieder

Abstract

Die zum 1. Mai 2004 der Europäischen Union beigetretenen mittel- und osteuropäischen Staaten weisen Steuerbelastungen der Unternehmen aus, die meist weit unter dem Niveau liegen, welches die 15 bisherigen Mitgliedsländer einfordern. Vor diesem Hintergrund forderten Deutschland und Frankreich die EU-Kommission auf, die Bemessungsgrundlage der Körperschaftsteuer zu vereinheitlichen und europaweit gültige Mindeststeuersätze festzulegen, die von den einzelnen Mitgliedstaaten nicht unterschritten werden dürfen. Ralph Brügelmann, Institut der deutschen Wirtschaft, Köln, plädiert dafür, dass eine Vereinheitlichung unterbleiben und bestehende steuerliche Hemmnisse auf dem Weg der bilateralen Verhandlungen beseitigt werden sollten. Prof. Dr. Otto H. Jacobs, Universität Mannheim, sieht vor allem die Notwendigkeit einer Unternehmenssteuerreform in Deutschland. Und Prof. Dr. Alfons J. Weichenrieder, Universität Frankfurt am Main, unterstreicht, dass, wenn eine europäische Kooperation bei der Besteuerung von Unternehmenserträgen tatsächlich möglich werden soll, auf die nationale Steuerautonomie zu achten sei.

Suggested Citation

  • Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, June.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:11:p:03-10
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    References listed on IDEAS

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    More about this item

    Keywords

    Unternehmensbesteuerung; Steuerharmoisierung; Steuerbelastung; Standortwettbewerb; Körperschaftsteuer; Steuerreform; EU-Staaten; EU-Erweiterung;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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