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Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet

Author

Listed:
  • Chang Woon Nam
  • Rüdiger Parsche

Abstract

In 2005 konnte erstmals seit längerem ein gewisses Absinken der Mehrwertsteuerausfallquote festgestellt werden. Dieser Rückgang hat sich nach den vorliegenden Daten auch 2006 fortgesetzt. Die vom Gesetzgeber in den letzten Jahren ergriffenen Maßnahmen haben somit das Mehrwertsteueraufkommen wieder etwas stabilisiert. Für 2006 wurde eine Ausfallquote in Höhe von 9½% berechnet (2005: 11½%). Auch für 2007 wird, trotz der Anfang des Jahres vorgenommenen kräftigen Satzanhebung von 3 Prozentpunkten, ein weiteres Absinken der Ausfallquote erwartet.

Suggested Citation

  • Chang Woon Nam & Rüdiger Parsche, 2007. "Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 41-42, May.
    • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:10:p:41-42
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    File URL: https://www.ifo.de/DocDL/ifosd_2007_10_6.pdf
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    References listed on IDEAS

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    1. Andrea Gebauer & Rüdiger Parsche, 2005. "Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(21), pages 13-14, November.
    2. Chang Woon Nam & Rüdiger Parsche, 2006. "Leichtes Absinken der Mehrwertsteuerausfallquote auch im Jahr 2006 zu erwarten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(15), pages 22-23, August.
    3. Andrea Gebauer & Rüdiger Parsche, 2005. "Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(09), pages 12-13, May.
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    Cited by:

    1. Rüdiger Parsche, 2008. "Trotz Erhöhung des Mehrwertsteuersatzes 2007 auf 19% ging die Ausfallquote auf 9% zurück und dürfte auch 2008 bei 9% liegen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(12), pages 55-56, June.
    2. Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.
    3. Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.

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    1. Rüdiger Parsche, 2008. "Trotz Erhöhung des Mehrwertsteuersatzes 2007 auf 19% ging die Ausfallquote auf 9% zurück und dürfte auch 2008 bei 9% liegen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(12), pages 55-56, June.

    More about this item

    Keywords

    Umsatzsteuer; Steuerbelastung; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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