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More fraud-resistant sales tax - an obligation for business and government finance

Author

Listed:
  • Alfons Kühn

Abstract

Attorney Alfons Kuehn, Head of the Tax Division at DIHK, stressed the necessity of stemming fraud via system changes. In the interest of honest entrepreneurs, the exceptions within the framework of Art. 13b UStG should not be further extended and made to be standard procedure, but instead the so-called Mittler Model should be introduced. Its advantages would offset the additional obligations for enterprises and would hence receive their acceptance.

Suggested Citation

  • Alfons Kühn, 2004. "More fraud-resistant sales tax - an obligation for business and government finance," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 10-14, January.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:10-14
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    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

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