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Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet


Author Info

  • Chang Woon Nam


  • Rüdiger Parsche


In 2005 konnte erstmals seit längerem ein gewisses Absinken der Mehrwertsteuerausfallquote festgestellt werden. Dieser Rückgang hat sich nach den vorliegenden Daten auch 2006 fortgesetzt. Die vom Gesetzgeber in den letzten Jahren ergriffenen Maßnahmen haben somit das Mehrwertsteueraufkommen wieder etwas stabilisiert. Für 2006 wurde eine Ausfallquote in Höhe von 9½% berechnet (2005: 11½%). Auch für 2007 wird, trotz der Anfang des Jahres vorgenommenen kräftigen Satzanhebung von 3 Prozentpunkten, ein weiteres Absinken der Ausfallquote erwartet.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 60 (2007)
Issue (Month): 10 (05)
Pages: 41-42

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Handle: RePEc:ces:ifosdt:v:60:y:2007:i:10:p:41-42

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Related research

Keywords: Umsatzsteuer; Steuerbelastung; Deutschland;

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  1. Andrea Gebauer & Rüdiger Parsche, 2005. "Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(21), pages 13-14, November.
  2. Andrea Gebauer & Rüdiger Parsche, 2005. "Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(09), pages 12-13, 05.
  3. Chang Woon Nam & Rüdiger Parsche, 2006. "Leichtes Absinken der Mehrwertsteuerausfallquote auch im Jahr 2006 zu erwarten," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 59(15), pages 22-23, 08.
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Cited by:
  1. Rüdiger Parsche, 2008. "Trotz Erhöhung des Mehrwertsteuersatzes 2007 auf 19% ging die Ausfallquote auf 9% zurück und dürfte auch 2008 bei 9% liegen," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 61(12), pages 55-56, 06.


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