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Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co
[A Bigger Piece of the Pie — Taxing the Profits of Internet Giants]

Author

Listed:
  • Johannes Becker

    (University of Münster)

  • Joachim Englisch

    (University of Münster)

Abstract

Zusammenfassung Unternehmen der digitalen Wirtschaft wie Google, Facebook, Amazon usw. sind in Europa allgegenwärtig, zahlen aber nur wenig Steuern. Die Finanzminister einiger wichtiger EU-Mitgliedstaaten haben deshalb eine umsatzbasierte Ausgleichsteuer auf Internetunternehmen vorgeschlagen. Ein solches Steuerinstrument verletzt jedoch wesentliche Regeln des internationalen Steuerregimes. Eine Erweiterung des Betriebstättenbegriffs in Richtung einer „digitalen Betriebstätte“ könnte hingegen sinnvoll sein. Substanzielle Steuerzahlungen der Internetgiganten wären aber nur zu erwarten, wenn sich die Besteuerung von Unternehmen künftig stärker am Standort des Konsums orientiert (Bestimmungslandprinzip).

Suggested Citation

  • Johannes Becker & Joachim Englisch, 2017. "Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co [A Bigger Piece of the Pie — Taxing the Profits of Internet Giants]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(11), pages 801-808, November.
    • Handle: RePEc:spr:wirtsc:v:97:y:2017:i:11:d:10.1007_s10273-017-2217-z
    DOI: 10.1007/s10273-017-2217-z
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    Citations

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    Cited by:

    1. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    2. Margit Schratzenstaller-Altzinger, 2018. "Implikationen der Digitalisierung für den öffentlichen Sektor," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(12), pages 863-869, December.
    3. Julia Bock-Schappelwein & Michael Böheim & Elisabeth Christen & Stefan Ederer & Matthias Firgo & Klaus Friesenbichler & Werner Hölzl & Mathias Kirchner & Angela Köppl & Agnes Kügler & Christine Mayrhu, 2018. "Politischer Handlungsspielraum zur optimalen Nutzung der Vorteile der Digitalisierung für Wirtschaftswachstum, Beschäftigung und Wohlstand," WIFO Studies, WIFO, number 61256.
    4. Winder, Christina, 2021. "Analyse globaler Steuerstandards der OECD zu digitalen Geschäftsmodellen [Analysis of Global Tax Standards of the OECD on Digital Business Models]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(1), pages 190-236.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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