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Grundlegende Probleme einer Besteuerung von Internet-Transaktionen

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  • Bleuel, Jens
  • Stewen, Marcus

Abstract

Für den Handel via Internet werden für die Zukunft erhebliche Umsatzsteigerungen prognostiziert. Dies dürfte mit erheblichen finanzpolitischen Konsequenzen verbunden sein. Welche Schwierigkeiten treten bei der Besteuerung des Internethandels auf? Wird es zu einer Erosion der Steuerbasis kommen?

Suggested Citation

  • Bleuel, Jens & Stewen, Marcus, 1998. "Grundlegende Probleme einer Besteuerung von Internet-Transaktionen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(2), pages 104-110.
    • Handle: RePEc:zbw:wirtdi:40129
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    Cited by:

    1. Jens Bleuel & Marcus Stewen, 2000. "Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 35(4), pages 155-161, July.
    2. Stefan Mai & Mark Oelmann, 2001. "Elektronischer Handel im Lichte der Bestreitbarkeit von Märkten," IWP Discussion Paper Series 01/2001, Institute for Economic Policy, Cologne, Germany.
    3. Stehn Jürgen, 2003. "Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 52(1), pages 111-127, April.

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