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Die Erhöhung der Tabaksteuer zur Finanzierung versicherungsfremder Leistungen in der gesetzlichen Krankenversicherung

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  • van Deuverden, Kristina

Abstract

Im Folgenden soll die Erhöhung der Tabaksteuer näher untersucht werden. Wie bei jeder Steuerrechtsänderung muss dazu die Frage diskutiert werden, ob die Tarifänderung im Hinblick auf die steuertheoretische Begründung des Erfassungstatbestandes angemessen ist. Im vorliegenden Fall kommt aber ein weiterer Aspekt hinzu. Im Gesetzentwurf war dem eigentlichen Gesetzestext - wie üblich - eine Art Vorwort vorangestellt, in dem der Anlass zur Steueränderung begründet wird. Unter "Problem und Ziel" wurde festgestellt: "Durch den Gesetzentwurf wird in erster Linie der von der Koalition beschlossenen Erhöhung der Tabaksteuer Rechnung getragen. Das sich aus der Tabaksteuererhöhung ergebende Mehraufkommen soll zur pauschalen Abgeltung von Aufwendungen der Krankenkassen für versicherungsfremde Leistungen durch den Bund dienen." Schon einmal wurde auf die Problematik steigender Lohnnebenkosten mit der Schaffung eines steuerfinanzierten Bundeszuschusses an die Sozialversicherungen reagiert. Wie damals wirft die Vorgehensweise Fragen auf. So ist zu prüfen, inwiefern es systemgerecht ist, Steuereinnahmen zur Finanzierung sozialversicherungsbedingter Ausgaben zu verwenden und ob die Formulierung im Gesetzestext bereits einer Zweckbindung von Steuereinnahmen gleichkommt. Letztlich werden die konjunkturellen Wirkungen der Steuerrechtsänderung und der Verwendung der Steuermehreinnahmen zu untersuchen sein, um zu einer abschließenden Beurteilung zu gelangen.

Suggested Citation

  • van Deuverden, Kristina, 2004. "Die Erhöhung der Tabaksteuer zur Finanzierung versicherungsfremder Leistungen in der gesetzlichen Krankenversicherung," IWH Discussion Papers 187/2004, Halle Institute for Economic Research (IWH).
    • Handle: RePEc:zbw:iwhdps:iwh-187
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    1. Jha, Prabhat & Chaloupka, Frank (ed.), 2000. "Tobacco Control in Developing Countries," OUP Catalogue, Oxford University Press, number 9780192632463.
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    1. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Damian Fichte, 2014. "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(1), pages 62-68, January.
    3. Göhlmann, Silja & Schmidt, Christoph M., 2008. "Smoking in Germany: Stylized Facts, Behavioral Models, and Health Policy," Ruhr Economic Papers 64, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    4. repec:zbw:rwirep:0064 is not listed on IDEAS
    5. Udo Schneider & Jürgen Zerth, 2011. "Improving Prevention Compliance through Appropriate Incentives: Theoretical Modelling and Empirical Evidence," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(I), pages 71-106, March.
    6. Silja Göhlmann & Christoph M. Schmidt, 2008. "Smoking in Germany: Stylized Facts, Behavioral Models, and Health Policy," Ruhr Economic Papers 0064, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.

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