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ElsterOnline: Digitale Signatur für Steuererklärungen

Author

Listed:
  • Weerth, Carsten

Abstract

Die digitale Signatur für Steuererklärungen wurde geschaffen, um die Abgabe für die Steuerverwaltungen der Länder und des Bundes, für Bürger und Unternehmen zu erleichtern. Die digitale Signatur gilt sowohl für die Steuererklärungen der Länder (und weitere Mitteilungen, die an die Landessteuerbehörden übermittelt werden müssen) als auch für die neue Internet-Ausfuhranmeldung Plus der deutschen Zollverwaltung. Dieser Beitrag erläutert die Erstellung einer digitalen Signatur durch ElsterOnline, die Einsatzmöglichkeiten und Sicherheitsfragen.

Suggested Citation

  • Weerth, Carsten, 2009. "ElsterOnline: Digitale Signatur für Steuererklärungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4, pages 120-125.
    • Handle: RePEc:zbw:espost:144708
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    File URL: https://www.econstor.eu/bitstream/10419/144708/1/Weerth_Elster_Online.pdf
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    More about this item

    Keywords

    Steuerrecht; Informationstechnologie; Steuererklärung; Steueranmeldung; Zollrecht;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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