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Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022?

Author

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  • Eichfelder, Sebastian
  • Kiel, Yannis
  • Knaisch, Jonas David

Abstract

Der vorliegende Beitrag schätzt die Bürokratiekosten der Grundsteuerreform 2022 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,84 Mrd. € und 6,88 Mrd. € (im Mittelwert 5,37 Mrd. €). Dies entspricht 3,48 % und 6,23 % des voraussichtlichen Steueraufkommens im Hauptfeststellungszeitraum von 2022 bis 2028. Die im vorliegenden Beitrag geschätzten Bürokratiekosten betragen das 3,5-fache bis 6,3-fache des 2019 durch den Nationalen Normenkontrollrat (NKR) ermittelten Erfüllungsaufwandes. Damit dokumentiert die vorliegende Untersuchung eine massive Unterschätzung der Bürokratiekosten der Grundsteuerreform 2022 durch den NKR und die deutsche Bundesregierung.

Suggested Citation

  • Eichfelder, Sebastian & Kiel, Yannis & Knaisch, Jonas David, 2024. "Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022?," arqus Discussion Papers in Quantitative Tax Research 283, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:289455
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